2017 Federal
Individual Income Tax Rates
Single Individuals:
Taxable Income     % on Of the
Over But Not Under Tax + Excess Amount Over
$0 $9,325 $0   10% $0
$9,326 $37,950 $933   15% $9,325
$37,951 $91,900 $5,226   25% $37,950
$91,901 $191,650 $18,714   28% $91,900
$191,651 $416,700 $46,644   33% $191,650
$416,701 $418,400 $120,910   35% $416,700
$418,401 And Over $121,505   39.6% $418,400
Joint Returns and Surviving Spouses:
Taxable Income     % on Of the
Over But Not Under Tax + Excess Amount Over
$0 $18,650 $0   10% $0
$18,651 $75,900 $1,865   15% $18,650
$75,901 $153,100 $10,453   25% $75,900
$153,101 $233,350 $29,753   28% $153,100
$233,351 $416,700 $52,223   33% $233,350
$416,701 $470,700 $112,728   35% $416,700
$470,701 And Over $131,628   39.6% $470,700
Heads of Households:
Taxable Income     % on Of the
Over But Not Under Tax + Excess Amount Over
$0 $13,350 $0   10% $0
$13,351 $50,800 $1,335   15% $13,350
$50,801 $131,200 $6,953   25% $50,800
$131,201 $212,500 $27,053   28% $131,200
$212,501 $416,700 $49,817   33% $212,500
$416,701 $444,550 $117,203   35% $416,700
$444,551 And Over $126,950   39.6% $444,550
Married Filing Separately:
Taxable Income     % on Of the
Over But Not Under Tax + Excess Amount Over
$0 $9,325 $0   10% $0
$9,326 $37,950 $933   15% $9,325
$37,951 $76,550 $5,226   25% $37,950
$76,551 $116,675 $14,876   28% $76,550
$116,676 $208,350 $26,111   33% $116,675
$208,351 $235,350 $56,364   35% $208,350
$235,351 And Over $65,814   39.6% $235,350