2017 Tax Tables

Resources & Tools
Tax Tables

Individual, Trusts & Estates, and Corporate Income Tax Rates for 2017 as Follows:

Single Individuals
If taxable income is over: But not over:     
The tax is:
$0 $9,325
10% of the amt over $0
$9,326 $37,950
$932.50 plus 15% of the amt over $9,325
$37,951 $91,900
$5,226.25 plus 25% of the amt over $37,950
$91,901 $191,650
$18,713.75 plus 28% of the amt over $91,900
$191,651 $416,700
$46,643.75 plus 33% of the amt over $191,650
$416,701 $418,400
$120,910.25 plus 35% of the amt over $416,700
$418,401 no limit

$121,505.25 plus 39.6% of the amt over $418,400

Married Filing Jointly or Qualifying Widow(er)
If taxable income is over: But not over:
The tax is:
$0 $18,650
10% of the amt over $0
$18,651 $75,900
$1,865 plus 15% of the amt over $18,650
$75,901 $153,100
$10,452.50 plus 25% of the amt over $75,900
$153,101 $233,350
$29,752.50 plus 28% of the amt over $153,100
$233,351 $416,700
$52,222.50 plus 33% of the amt over $233,350
$416,701 $470,700
$112,728 plus 35% of the amt over $416,700
$470,701
no limit

$131,628 plus 39.6% of the amt over $470,700

Married Filing Separately
If taxable income is over: But not over:
The tax is:
$0 $9,325
10% of the amt over $0
$9,326 $37,950
$932.50 plus 15% of the amt over $9,325
$37,951 $76,550
$5,226.25 plus 25% of the amt over $37,950
$76,551 $116,675
$14,876.25 plus 28% of the amt over $76,550
$116,676 $208,350
$26,111.25 plus 33% of the amt over $116,675
$208,351 $235,350
$56,364.00 plus 35% of the amt over $208,350
$235,351
no limit

$65,814.00 plus 39.6% of the amt over $235,350

Head of Household
If taxable income is over: But not over:
The tax is:
$0 $13,350
10% of the amt over $0
$13,351 $50,800
$1,335 plus 15% of the amt over $13,350
$50,801 $131,200
$6,952.50 plus 25% of the amt over $50,800
$131,201 $212,500
$27,052.50 plus 28% of the amt over $131,200
$212,501 $416,700
$49,816.50 plus 33% of the amt over $212,500
$416,701 $444,500
$117,202.50 plus 35% of the amt over $416,700
$444,501
no limit

$126,950 plus 39.6% of the amt over $444,500

Trusts and Estates
If taxable income is over: But not over:
The tax is:
$0 $2,550
15% of the amt over $0
$2,551 $6,000
$382.50 plus 25% of the amt over $2,550
$6,001 $9,150
$1,245.00 plus 28% of the amt over $6,000
$9,151 $12,500
$2,127.00 plus 33% of the amt over $9,150
$12,501 no limit
$3,232.50 plus 39.6% of the amt over $12,500

Corporations
If taxable income is over: But not over:
The tax is:
$0 $50,000
15% of the amt over $0
$50,000 $75,000
$7,500 plus 25% of the amt over 50,000
$75,000 $100,000
$13,750 plus 34% of the amt over 75,000
$100,000 $335,000
$22,250 plus 39% of the amt over 100,000
$335,000 $10,000,000
$113,900 plus 34% of the amt over 335,000
$10,000,000 $15,000,000
$3,400,000 plus 35% of the amt over 10,000,000
$15,000,000 $18,333,333
$5,150,000 plus 38% of the amt over 15,000,000
$18,333,333 no limit
35% of the amt over 18,333,333

2016 Tax Tables

Resources & Tools
Tax Tables

Individual, Trusts & Estates, and Corporate Income Tax Rates for 2016 as Follows:

Single Individuals
If taxable income is over: But not over:     
The tax is:
$0 $9,275
10% of the amt over $0
$9,276 $37,650
$927.50 plus 15% of the amt over $9,275
$37,651 $91,150
$5,183.75 plus 25% of the amt over $37,650
$91,151 $190,150
$18,558.75 plus 28% of the amt over $91,150
$190,151 $413,350
$46,278.75 plus 33% of the amt over $190,150
$413,351 $415,050
$119,934.75 plus 35% of the amt over $413,350
$415,051 no limit

$120,529.75 plus 39.6% of the amt over $415,050

Married Filing Jointly or Qualifying Widow(er)
If taxable income is over: But not over:
The tax is:
$0 $18,550
10% of the amt over $0
$18,551 $75,300
$1,855.00 plus 15% of the amt over $18,550
$75,301 $151,900
$10,367.50 plus 25% of the amt over $75,300
$151,901 $231,450
$29,517.50 plus 28% of the amt over $151,900
$231,451 $413,350
$51,791.50 plus 33% of the amt over $231,450
$413,351 $466,950
$111,818.50 plus 35% of the amt over $413,350
$466,951
no limit

$130,578.50 plus 39.6% of the amt over $466,950

Married Filing Separately
If taxable income is over: But not over:
The tax is:
$0 $9,275
10% of the amt over $0
$9,276 $37,650
$927.50 plus 15% of the amt over $9,275
$37,651 $75,950
$5,183.75 plus 25% of the amt over $37,650
$75,951 $115,725
$14,785.75 plus 28% of the amt over $75,950
$115,726 $206,675
$25,895.75 plus 33% of the amt over $115,725
$206,676 $233,475
$55,909.25 plus 35% of the amt over $206,675
$233,476
no limit

$65,289.25 plus 39.6% of the amt over $233,475

Head of Household
If taxable income is over: But not over:
The tax is:
$0 $13,250
10% of the amt over $0
$13,251 $50,400
$1,325.00 plus 15% of the amt over $13,250
$50,401 $130,150
$6,897.50 plus 25% of the amt over $50,400
$130,151 $210,800
$26,835.00 plus 28% of the amt over $130,150
$210,801 $413,350
$49,417.00 plus 33% of the amt over $210,800
$413,351 $441,000
$116,258.50 plus 35% of the amt over $413,350
$441,001
no limit

$125,936.00 plus 39.6% of the amt over $441,000

Trusts and Estates
If taxable income is over: But not over:
The tax is:
$0 $2,550
15% of the amt over $0
$2,551 $5,950
$382.50 plus 25% of the amt over $2,550
$5,951 $9,050
$1,232.50 plus 28% of the amt over $5,950
$9,051 $12,400
$2,100.50 plus 33% of the amt over $9,050
$12,400 no limit
$3,206.00 plus 39.6% of the amt over $12,400

Corporations
If taxable income is over: But not over:
The tax is:
$0 $50,000
15% of the amt over $0
$50,000 $75,000
$7,500 plus 25% of the amt over 50,000
$75,000 $100,000
$13,750 plus 34% of the amt over 75,000
$100,000 $335,000
$22,250 plus 39% of the amt over 100,000
$335,000 $10,000,000
$113,900 plus 34% of the amt over 335,000
$10,000,000 $15,000,000
$3,400,000 plus 35% of the amt over 10,000,000
$15,000,000 $18,333,333
$5,150,000 plus 38% of the amt over 15,000,000
$18,333,333 no limit
35% of the amt over 18,333,333