Married Individuals Filing Joint Returns, & Surviving Spouses
Taxable Income | 2017 Tax |
Not over $18,650 | 10% of the taxable income |
Over $18,650 but not over $75,900 | $1,865 plus 15% of the excess over $18,650 |
Over $75,900 but not over $153,100 | $10,452.50 plus 25% of the excess over $75,900 |
Over $153,100 but not over $233,350 | $29,752.50 plus 28% of the excess over $153,100 |
Over $233,350 but not over $416,700 | $52,222.50 plus 33% of the excess over $233,350 |
Over $416,700 but not over $470,700 | $112,728 plus 35% of the excess over $416,700 |
Over $470,700 | $131,628 plus 39.6% of the excess over $470,700 |
Heads of Households
Taxable Income | 2017 Tax |
Not over $13,350 | 10% of the taxable income |
Over $13,350 but not over $50,800 | $1,335 plus 15% of the excess over $13,350 |
Over $50,800 but not over $131,200 | $6,952.50 plus 25% of the excess over $50,800 |
Over $131,200 but not over $212,500 | $27,052.50 plus 28% of the excess over $131,200 |
Over $212,500 but not over $416,700 | $49,816.50 plus 33% of the excess over $212,500 |
Over $416,700 not over $444,550 | $117,202.50 plus 35% of the excess over $416,700 |
Over $444,550 | $126,950 plus 39.6% of the excess over $444,550 |
Unmarried Individuals (other than surviving spouses and heads of households)
Taxable Income | 2017 Tax |
Not over $9,325 | 10% of the taxable income |
Over $9,325 but not over $37,950 | $932.50 plus 15% of the excess over $9,325 |
Over $37,950 but not over $91,900 | $5,226.25 plus 25% of the excess over $37,950 |
Over $91,900 but not over $191,650 | $18,713.75 plus 28% of the excess over $91,900 |
Over $191,650 but not over $416,700 | $46,643.75 plus 33% of the excess over $191,650 |
Over $416,700 not over $418,400 | $120,910.25 plus 35% of the excess over $416,700 |
Over $418,400 | $121,505.25 plus 39.6% of the excess over $418,400 |
Married Individuals Filing Separate Returns
Taxable Income | 2017 Tax |
Not over $9,325 | 10% of the taxable income |
Over $9,325 but not over $37,950 | $932.50 plus 15% of the excess over $9,325 |
Over $37,950 but not over $76,550 | $5,226.25 plus 25% of the excess over $37,950 |
Over $76,550 but not over $116,675 | $14,876.25 plus 28% of the excess over $76,550 |
Over $116,675 but not over $208,350 | $26,111.25 plus 33% of the excess over $116,675 |
Over $208,350 not over $235,350 | $56,364 plus 35% of the excess over $208,350 |
Over $235,350 | $65,814 plus 39.6% of the excess over $235,350 |
Estates & Trusts
Taxable Income | 2017 Tax |
Not over $2,550 | 15% of the taxable income |
Over $2,550 but not over $6,000 | $382.50 plus 25% of the excess over $2,550 |
Over $6,000 but not over $9,150 | $1,245 plus 28% of the excess over $6,000 |
Over $9,150 but not over $12,500 | $2,127 plus 33% of the excess over $9,150 |
Over $12,500 | $3,232.50 plus 39.6% of the excess over $12,500 |