Income Tax Tables
(Tax Years Beginning in 2016 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 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
|
| $290 plus 24% of the excess over $2,900 | $3,100-$11,150
|
| $2,126 plus 35% of the excess over $10,550 | $11,150-$15,200
|
| $3,491 plus 37% of the excess over $14,450 | Over $15,200 |
Individual 2023 Tax Rates