IRS Tax Rate Schedules

Your federal tax rate is based on your income level and whether you are filing singly or jointly. The percentage can change annually. Below are the federal tax rates for 2017, 2018, and 2019.

Taxable Income1 Tax Rates
Joint Filers Single Filers  Federal Net Investment Income2 Long-Term Capital Gains
$0 - $19,400 $0 - $9,700 10%  -  0%
$19,401 - $78,750 $9,701 - $39,375 12%
$78,751 - $78,950 $39,376 - $39,475 12% 15%
$78,951 - $168,400 $39,476 - $84,200 22%
$168,401 - $250,000 $84,201 - $160,725 24%
- $160,726 - $200,000 32%
$250,001 - $321,450 - 24% 3.8%
$321,451 - $408,200 $200,001 - $204,100 32%
$408,201 - $488,850 $204,101 - $434,550 35%
$488,851 - $612,350 $434,551 - $510,300 35% 20%
$612,351 and above $510,301 and above 37%
Taxable Income1 Tax Rates
Joint Filers Single Filers  Federal Net Investment Income2 Long-Term Capital Gains
$0 - $19,050 $0 - $9,525 10%  -  0%
$19,051 - $77,200 $9,526 - $38,600 12%
$77,201 - $77,400 $38,601 - $38,700 12% 15%
$77,401 - $165,000 $38,701 - $82,500 22%
$165,001 - $250,000 $82,501 - $157,500 24%
- $157,501 - $200,000 32%
$250,001 - $315,000 - 24% 3.8%
$315,001 - $400,000 - 32%
$400,001 - $479,000 $200,001 - $425,800 35%
$479,001 - $600,000 $425,801 - $500,000 35% 20%
$600,001 and above $500,001 and above 37%
Taxable Income1 Tax Rates
Joint Filers Single Filers  Federal Net Investment Income2 Long-Term Capital Gains
$0 - $18,650 $0 - $9,325 10% - 0%
$18,651 - $75,900 $9,326 - $37,950 15%
$75,901 - $153,100 $37,951 - $91,900 25% 15%
$153,101 - $233,350 $91,901 - $191,650 28%
$233,351 - $250,000 $191,651 - $200,000 33%
$250,001 - $416,700 $200,001 - $416,700 33% 3.8%
$416,701 - $470,700 $416,701 - $418,400 35%
$470,701 and above $418,401 and above 39.6% 20%

1 Net amount subject to federal income tax after deductions.

2 Additional 3.8% federal tax imposed on lesser of total “net investment income” or the amount of modified adjusted gross income (MAGI) in excess of the applicable threshold ($200,000 for Single Return and $250,000 for Joint Return). For presentation in this table, no distinction is made between MAGI and taxable income. However, since MAGI is generally higher than taxable income, the 3.8% tax may be applicable even if your taxable income is below the applicable threshold.

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