Tax Rates
2026 Tax Rates
Single
FILING STATUS:
IF TAXABLE INCOME IS:
THE TAX IS:
10% of taxable income
$0 – $12,400
$105,700 – $201,775
$1,240 + 12% of the amount over $12,400
$12,400– $50,400
$50,400 – $105,700
$5,800 + 22% of the amount over $50,400
$17,966 + 24% of the amount over $105,700
$201,775 – $256,225
$41,024 + 32% of the amount over $201,775
$256,225 – $640,600
$58,448 + 35% of the amount over $256,225
$192,979.25 + 37% of the amount over $640,600
Over $640,600
FILING STATUS:
Head of Household
IF TAXABLE INCOME IS:
THE TAX IS:
$17,700 – $67,450
$1,770 + 12% of the amount over $17,700
$105,700 – $201,750
$16,155 + 24% of the amount over $105,700
$201,750 – $256,200
$39,207 + 32% of the amount over $201,750
$256,200 – $640,600
$56,631 + 35% of the amount over $256,200
FILING STATUS:
Married Filing Jointly
IF TAXABLE INCOME IS:
THE TAX IS:
10% of taxable income
$0 – $17,700
$7,740 + 22% of the amount over $67,450
$67,450 – $105,700
$191,171 + 37% of the amount over $640,600
Over $640,600
10% of taxable income
$0 – $24,800
$2,480 + 12% of the amount over $24,800
$24,800 – $100,800
$100,800 – $211,400
$11,600 + 22% of the amount over $100,800
$211,400 – $403,550
$35,932 + 24% of the amount over $211,400
$82,048 + 32% of the amount over $403,550
$403,550 – $512,450
$512,450 – $768,700
$116,896 + 35% of the amount over $512,450
$206,583.50 + 37% of the amount over $768,700
Over $768,700
FILING STATUS:
Married Filing Separately
IF TAXABLE INCOME IS:
THE TAX IS:
10% of taxable income
$0 – $12,400
$105,700 – $201,775
$1,240 + 12% of the amount over $12,400
$12,400 – $50,400
$50,400 – $105,700
$5,800 + 22% of the amount over $50,400
$17,966 + 24% of the amount over $105,700
$41,024 + 32% of the amount over $201,775
$201,775 – $256,225
$256,225 – $384,350
$58,448 + 35% of the amount over $256,225
$103,291.75 + 37% of the amount over $384,350
Over $384,350
2025 Tax Rates
Single
FILING STATUS:
IF TAXABLE INCOME IS:
THE TAX IS:
10% of taxable income
$0 – $11,925
$103,350 – $197,300
$1,192.50 + 12% of the amount over $11,925
$11,925– $48,475
$48,475 – $103,350
$5,578.50 + 22% of the amount over $48,475
$17,651 + 24% of the amount over $103,350
$197,300 – $250,525
$40,199 + 32% of the amount over $197,300
$250,525 – $626,350
$57,231 + 35% of the amount over $250,525
$188,769.75 + 37% of the amount over $626,350
Over $626,350
FILING STATUS:
Head of Household
IF TAXABLE INCOME IS:
THE TAX IS:
$17,000 – $64,850
$1,700 + 12% of the amount over $17,000
$103,350 – $197,300
$15,912 + 24% of the amount over $103,350
$197,300 – $250,500
$38,460 + 32% of the amount over $197,300
$250,500 – $626,350
$55,484 + 35% of the amount over $250,500
FILING STATUS:
Married Filing Jointly
IF TAXABLE INCOME IS:
THE TAX IS:
10% of taxable income
$0 – $17,000
$7,442 + 22% of the amount over $64,850
$64,850 – $103,350
$187,031.50 + 37% of the amount over $626,350
Over $626,350
10% of taxable income
$0 – $23,850
$2,385 + 12% of the amount over $23,850
$23,850 – $96,950
$96,950 – $206,700
$11,157 + 22% of the amount over $96,950
$206,700 – $394,600
$35,302 + 24% of the amount over $206,700
$80,398 + 32% of the amount over $394,600
$394,600 – $501,050
$501,050 – $751,600
$114,462 + 35% of the amount over $501,050
$202,154.50 + 37% of the amount over $751,600
Over $751,600
FILING STATUS:
Married Filing Separately
IF TAXABLE INCOME IS:
THE TAX IS:
10% of taxable income
$0 – $11,925
$103,350 – $197,300
$1,192.50 + 12% of the amount over $11,925
$11,925 – $48,475
$48,475 – $103,350
$5,578.50 + 22% of the amount over $48,475
$17,651 + 24% of the amount over $103,350
$40,199 + 32% of the amount over $197,300
$197,300 – $250,525
$250,525 – $375,800
$57,231 + 35% of the amount over $250,525
$101,077.25 + 37% of the amount over $375,800
Over $375,800
2024 Tax Rates
Single
FILING STATUS:
IF TAXABLE INCOME IS:
THE TAX IS:
10% of taxable income
$0 – $11,600
$100,525 – $191,950
$1,160 + 12% of the amount over $11,600
$11,600– $47,150
$47,150 – $100,525
$5,426+ 22% of the amount over $47,150
$17,168.50 + 24% of the amount over $100,525
$191,950 – $243,725
$39,110.50 + 32% of the amount over $191,150
$243,725 – $609,350
$55,678.50 + 35% of the amount over $243,725
$183,647.25 + 37% of the amount over $609,350
Over $609,350
FILING STATUS:
Head of Household
IF TAXABLE INCOME IS:
THE TAX IS:
$16,550 – $63,100
$1,655 + 12% of the amount over $16,550
$100,500 – $191,950
$15,469 + 24% of the amount over $100,500
$191,950 – $243,700
$37,417 + 32% of the amount over $191,150
$243,700 – $609,350
$53,977 + 35% of the amount over $243,700
FILING STATUS:
Married Filing Jointly
IF TAXABLE INCOME IS:
THE TAX IS:
10% of taxable income
$0 – $16,550
$7,241 + 22% of the amount over $63,100
$63,100 – $100,500
$181,954.50 + 37% of the amount over $609,350
Over $609,350
10% of taxable income
$0 – $23,200
$2,320 + 12% of the amount over $23,200
$23,200 – $94,300
$94,300 – $201,050
$10,852 + 22% of the amount over $94,300
$201,050 – $383,900
$34,337 + 24% of the amount over $201,050
$78,221 + 32% of the amount over $383,900
$383,900 – $487,450
$487,450 – $731,200
$111,357 + 35% of the amount over $487,450
$196,669 + 37% of the amount over $731,200
Over $731,200
FILING STATUS:
Married Filing Separately
IF TAXABLE INCOME IS:
THE TAX IS:
10% of taxable income
$0 – $11,600
$100,525 – $191,950
$1,160 + 12% of the amount over $11,600
$11,600 – $47,150
$47,150 – $100,525
$5,426 + 22% of the amount over $47,150
$17,168.50 + 24% of the amount over $100,525
$39,110.50 + 32% of the amount over $191,150
$191,950 – $243,725
$243,725 – $365,600
$55,678.50 + 35% of the amount over $243,725
$98,334.75 + 37% of the amount over $365,600
Over $365,600