Income Tax Tables
(Tax Years Beginning in 2019 and beyond)
The American Taxpayer Relief Act of 2012 (ATRA) made the income tax brackets put into place under the Economic Growth and Tax Relief Reconciliation Act (EGTRRA) permanent and added a new top tax bracket for certain high income taxpayers. The permanence of the ATRA provisions eliminated much of the uncertainty faced by taxpayers in previous years.
Under ATRA, for tax years beginning after 2012 and before 2018, individual income tax rates are set at 10 percent, 15 percent, 25 percent, 28 percent, 33 percent, 35 percent and 39.6 percent. Under the 2017 Tax Act (Pub. Law No. 115-97), individual income tax rates are set at 10 percent, 12 percent, 22 percent, 24 percent, 32 percent, 35 percent and 37 percent for tax years beginning after 2017 and before 2026.
Individual 2025 Tax Rates
Taxable Income | ||||
Tax Rate | Single | Married Filing Jointly Including Qualifying Widow(er) with Dependent Child | Married Filing Separately | Head of Household |
10% | $0 to $11,925 | $0 to $23,850 | $0 to $11,925 | $0 to $17,000 |
12% | $11,925-$48,475 | $23,850-$96,950 | $11,925-$48,475 | $17,000-$64,850 |
22% | $48,475-$103,350 | $96,950-$206,700 | $48,475-$103,350 | $64,850-$103,350 |
| 24% | $103,350-$197,300 | $206,700-$394,600 | $103,350-$197,300 | $103,350-$197,300 |
32% | $197,300-$250,525 | $394,600-$501,050 | $197,300-$250,525 | $197,300-$250,500 |
35% | $250,525-$626,350 | $501,050-$751,600 | $250,525-$375,800 | $250,500-$626,350 |
37% | Over $626,350 | Over $751,600 | Over $375,800 | Over $626,350 |
Estate and Trusts 2025 Tax Rates
Tax Rate | Trusts and Estate Income |
| 10% | $0-$3,150 |
| $310 plus 24% of the excess over $3,100 | $3,150-$11,450 |
| $2,242 plus 35% of the excess over $11,150 | $11,450-$15,650 |
| $3,659 plus 37% of the excess over $15,200 | Over $15,650 |
Individual 2024 Tax Rates
Taxable Income | ||||
Tax Rate | Single | Married Filing Jointly Including Qualifying Widow(er) with Dependent Child | Married Filing Separately | Head of Household |
10% | $0 to $11,600 | $0 to $23,200 | $0 to $11,600 | $0 to $16,550 |
12% | $11,600-$47,150 | $23,200-$94,300 | $11,600-$47,150 | $16,550-$63,100 |
22% | $47,150-$100,525 | $94,300-$201,050 | $47,150-$100,525 | $63,100-$100,500 |
| 24% | $100,525-$191,950 | $201,050-$383,900 | $100,525-$191,950 | $100,500-$191,950 |
32% | $191,950-$243,725 | $383,900-$487,4500 | $191,950-$243,725 | $191,950-$243,700 |
35% | $243,725-$609,350 | $487,450-$731,200 | $243,725-$365,600 | $243,700-$609,350 |
37% | Over $609,350 | Over $731,200 | Over $365,600 | Over $609,350 |
Estate and Trusts 2024 Tax Rates
Tax Rate | Trusts and Estate Income |
| 10% | $0-$3,100 |
| $310 plus 24% of the excess over $3,100 | $3,100-$11,150 |
| $2,242 plus 35% of the excess over $11,150 | $11,150-$15,200 |
| $3,659 plus 37% of the excess over $15,200 | Over $15,200 |
Individual 2023 Tax Rates
Taxable Income | ||||
Tax Rate | Single | Married Filing Jointly Including Qualifying Widow(er) with Dependent Child | Married Filing Separately | Head of Household |
10% | $0 to $10,275 | $0 to $20,550 | $0 to $10,275 | $0 to $14,650 |
12% | $10,275-$41,775 | $20,550-$83,550 | $10,275-$41,775 | $14,650-$55,900 |
22% | $41,775-$89,075 | $83,550-$178,150 | $41,775-$89,075 | $55,900-$89,050 |
| 24% | $89,075-$170,050 | $178,150-$340,100 | $89,075-$170,050 | $89,050-$170,050 |
32% | $170,050-$215,950 | $340,100-$431,900 | $170,050-$215,950 | $170,050-$215,950 |
35% | $215,950-$539,900 | $431,900-$647,850 | $215,950-$323,925 | $215,950-$539,900 |
37% | Over $539,900 | Over $647,850 | Over $323,925 | Over $539,900 |
Estate and Trusts 2023 Tax Rates
Tax Rate | Trusts and Estate Income |
| 10% | $0-$2,900 |
| $290 plus 24% of the excess over $2,900 | $2,900-$10,550 |
| $2,126 plus 35% of the excess over $10,550 | $10,550-$14,450 |
| $3,491 plus 37% of the excess over $14,450 | Over $14,450 |
Individual 2022 Tax Rates
Taxable Income | ||||
Tax Rate | Single | Married Filing Jointly Including Qualifying Widow(er) with Dependent Child | Married Filing Separately | Head of Household |
10% | $0 to $11,000 | $0 to $22,000 | $0 to $11,000 | $0 to $15,700 |
12% | $11,000-$44,725 | $22,000-$89,450 | $11,000-$44,725 | $15,700-$59,850 |
22% | $44,725-$95,375 | $89,450-$190,750 | $44,725-$95,375 | $59,850-$95,350 |
| 24% | $95,375-$182,100 | $190,750-$364,200 | $95,375-$182,100 | $95,350-$182,100 |
32% | $182,100-$231,250 | $364,200-$462,500 | $182,100-$231,350 | $182,100-$231,250 |
35% | $231,250-$578,125 | $462,500-$693,750 | $231,350-$346,865 | $231,250-$578,100 |
37% | Over $578,125 | Over $693,750 | Over $346,875 | Over $578,100 |
Estates and Trusts 2022 Tax Rates
Tax Rate | Trusts and Estate Income |
| 10% | $0 to $$2,750 |
| $275 plus 24% of the excess over $2,750 | $2,750-$9,850 |
| $1,979 plus 35% of the excess over $9,850 | $9,850-$13,450 |
| $3,239 plus 37% of the excess over $13,450 | Over $13,450 |
Individual 2021 Tax Rates
Taxable Income | ||||
Tax Rate | Single | Married Filing Jointly Including Qualifying Widow(er) with Dependent Child | Married Filing Separately | Head of Household |
10% | $0 to $9,950 | $0 to $19,900 | $0 to $9,950 | $0 to $14,200 |
12% | $9,950-$40,525 | $19,900-$81,050 | $9,950-$40,525 | $14,200-$54,200 |
| 22% | $40,525-$86,375 | $81,050-$172,750 | $40,525-$86,375 | $54,200-$86,350 |
| 24% | $86,375-$164,925 | $172,750-$329,850 | $86,375-$164,925 | $86,350-$164,900 |
32% | $164,925-$209,425 | $329,850-$418,850 | $164,925-$209,425 | $164,900-$209,400 |
| 35% | $209,425-$523,600 | $418,850-$628,300 | $209,425-$314,150 | $209,400-$523,600 |
| 37% | Over $523,600 | Over $628,300 | Over $314,150 | Over $523,600 |
Estates and Trusts 2021 Tax Rates
| Tax Rate | Trusts and Estate Income |
| 10% | $0 to $2,650 |
| $265 plus 24% of the excess over $2,650 | $2,650-$9,550 |
| $1,921 plus 35% of the excess over $9,550 | $9,550-$13,050 |
| $3,146 plus 37% of the excess over $13,050 | Over $13,050 |
Individual 2020 Tax Rates
| Taxable Income | ||||
| Tax Rate | Single | Married Filing Jointly Including Qualifying Widow(er) with Dependent Child | Married Filing Separately | Head of Household |
| 10% | $0 to $9,875 | $0 to $19,750 | $0 to $9,875 | $0 to $14,100 |
| 12% | $9,875-$40,100 | $19,750-$80,200 | $9,875 -$40,100 | $14,100-$53,700 |
| 22% | $40,100-$85,525 | $80,200-$171,050 | $40,100-$85,525 | $53,700-$85,500 |
| 24% | $85,525-$163,300 | $171,050-$326,600 | $85,525-$163,300 | $85,500-$163,300 |
| 32% | $163,300-$207,350 | $326,600-$414,700 | $163,300-$207,350 | $163,300-$207,350 |
| 35% | $207,350-$518,400 | $414,700-$622,050 | $207,230-$311,025 | $207,350-$518,400 |
| 37% | Over $518,400 | Over $622,050 | Over $311,025 | Over $518,400 |
Estates and Trusts 2020 Tax Rates
| Tax Rate | Trusts and Estate Income |
| 10% | $0 to $2,600 |
| $260 plus 24% of the excess over $2,600 | $2,600-$9,450 |
| $1,868 plus 35% of the excess over $9,300 | $9,450-$12,950 |
| $3,075.50 plus 37% of the excess over $12,750 | Over $12,950 |
Individual 2019 Tax Rates
| Taxable Income | ||||
| Tax Rate | Single | Married Filing Jointly Including Qualifying Widow(er) with Dependent Child | Married Filing Separately | Head of Household |
| 10% | $0 to $9,700 | $0 to $19,400 | $0 to $9,700 | $0 to $13,850 |
| 12% | $9,700-$39,475 | $19,400-$78,950 | $9,700-$39,475 | $13,850-$52,850 |
| 22% | $39,475-$84,200 | $78,950-$168,400 | $39,475-$84,200 | $52,850-$84,200 |
| 24% | $84,200-$160,725 | $168,400-$321,450 | $84,200-$160,725 | $84,200-$160,700 |
| 32% | $160,725-$204,100 | $321,450-$408,200 | $160,725-$204,100 | $160,700-$204,100 |
| 35% | $204,100-$510,300 | $408,200-$612,350 | $204,100-$306,175 | $204,100-$510,300 |
| 37% | Over $510,300 | Over $612,350 | Over $306,175 | Over $510,300 |