Tax Rates

2016 Tax Rates

Single

If taxable income is: The tax is:
$0 to $9,275 10% of taxable income
$9,275 to $37,650 $927.50 + 15% of the amount over $9,275
$37,650 to $91,150 $5,183.75 + 25% of the amount over $37,650
$91,150 to $190,150 $18,558.75 + 28% of the amount over $91,150
$190,150 to $413,350 $46,278.75 + 33% of the amount over $190,150
$413,350 to $415,050 $119,934.75 + 35% of the amount over $413,350
Over $415,050 $120,529.75 + 39.6% of the amount over $415,050

Head of Household

If taxable income is: The tax is:
$0 to $13,250 10% of taxable income
$13,250 to $50,400 $1,325 + 15% of the amount over $13,250
$50,400 to $130,150 $6,897.50 + 25% of the amount over $50,400
$130,150 to $210,800 $26,835 + 28% of the amount over $130,150
$210,800 to $413,350 $49,417 + 33% of the amount over $210,800
$413,350 to $441,000 $116,258.50 + 35% of the amount over $413,350
Over $441,000 $125,936 + 39.6% of the amount over $441,000

Married Filing Jointly

If taxable income is: The tax is:
$0 to $18,550 10% of taxable income
$18,550 to $75,300 $1,855 + 15% of the amount over $18,550
$75,300 to $151,900 $10,367.50 + 25% of the amount over $75,300
$151,900 to $231,450 $29,517.50 + 28% of the amount over $151,900
$231,450 to $413,350 $51,791.50 + 33% of the amount over $231,450
$413,350 to $466,950 $111,818.50 + 35% of the amount over $413,350
Over $466,950 $130,578.50 + 39.6% of the amount over $466,950

Married Filing Separately

If taxable income is: The tax is:
$0 to $9,275 10% of taxable income
$9,275 to $37,650 $927.50 + 15% of the amount over $9,275
$37,650 to $75,950 $5,183.75 + 25% of the amount over $37,650
$75,950 to $115,725 $14,758.75 + 28% of the amount over $75,950
$115,725 to $206,675 $25,895.75 + 33% of the amount over $115,725
$206,675 to $233,475 $55,909.25 + 35% of the amount over $206,675
Over $233,475 $65,289.25 + 39.6% of the amount over $233,475

 

Standard Mileage Rate

Use Rate
Business 54 cents
Medical Care or Move 19 cents
Charitable 14 cents

2015 Tax Rates

Single

If taxable income is: The tax is:
$0 to $9,225 10% of taxable income
$9,225 to $37,450 $922.50 + 15% of the amount over $9,225
$37,450 to $90,750 $5,156.25 + 25% of the amount over $37,450
$90,750 to $189,300 $18,481.25 + 28% of the amount over $90,750
$189,300 to $411,500 $46,075.25 + 33% of the amount over $189,300
$411,500 to $413,200 $119,401.25 + 35% of the amount over $411,500
Over $413,200 $119,996.25 + 39.6% of the amount over $413,200

Head of Household

If taxable income is: The tax is:
$0 to $13,150 10% of taxable income
$13,150 to $50,200 $1,315 + 15% of the amount over $13,150
$50,200 to $129,600 $6,872.50 + 25% of the amount over $50,200
$129,600 to $209,850 $26,772.50 + 28% of the amount over $129,600
$209,850 to $411,500 $49,192.50 + 33% of the amount over $209,850
$411,500 to $439,000 $115,737 + 35% of the amount over $411,500
Over $439,000 $125,362 + 39.6% of the amount over $439,000

Married Filing Jointly

If taxable income is: The tax is:
$0 to $18,450 10% of taxable income
$18,450 to $74,900 $1,815 + 15% of the amount over $18,450
$74,900 to $151,200 $10,312.50 + 25% of the amount over $74,900
$151,200 to $230,450 $29,387.50 + 28% of the amount over $151,200
$230,450 to $411,500 $51,577.50 + 33% of the amount over $230,450
$411,500 to $464,850 $111,324 + 35% of the amount over $411,500
Over $464,850 $129,996.50 + 39.6% of the amount over $464,850

Married Filing Separately

If taxable income is: The tax is:
$0 to $9,225 10% of taxable income
$9,225 to $37,450 $922.50 + 15% + 15% of the amount over $9,225
$37,450 to $75,600 $5,156.25 + 25% of the amount over $37,450
$75,600 to $115,225 $14,693.75 + 28% of the amount over $75,600
$115,225 to $205,750 $25,788.75 + 33% of the amount over $115,225
$205,750 to $232,425 $55,662 + 35% of the amount over $205,750
Over $232,425 $64,989.25 + 39.6% of the amount over $232,425

 

Standard Mileage Rate

Use Rate
Business 57.5 cents
Medical Care or Move 23 cents
Charitable 14 cents