Federal Income Tax Rate 2016 - 2017

Federal income tax rate table for the 2016 - 2017 filing season has seven income tax brackets with IRS tax rates of 10%, 15%, 25%, 28%, 33%, 35% and 39.6% for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses. The Federal tax rate is unchanged from last year, however, the income tax brackets increased due to the annual inflation adjustment. Federal income tax rate and tax brackets shown in the table below are based on income earned between January 1, 2016 through December 31, 2016.

Single Tax BracketsTax Rate 2016
Source: IRS Revenue Procedure 2015-53, 2016 Federal Tax Rate Tables, published by the Internal Revenue Service..
$0to$9,27510%
$9,276to$37,65015%
$37,651to$91,15025%
$91,151to$190,15028%
$190,151to$413,35033%
$413,351to$415,05035%
$415,051to39.6%
Married Filing Jointly BracketsTax Rate 2016
Source: IRS Revenue Procedure 2015-53, 2016 Federal Tax Rate Tables, published by the Internal Revenue Service..
$0to$18,55010%
$18,551to$75,30015%
$75,301to$151,90025%
$151,901to$231,45028%
$231,451to$413,35033%
$413,351to$466,95035%
$466,951to39.6%
Married Filing Separately BracketsTax Rate 2016
Source: IRS Revenue Procedure 2015-53, 2016 Federal Tax Rate Tables, published by the Internal Revenue Service..
$0to$9,27510%
$9,276to$37,65015%
$37,651to$75,95025%
$75,951to$115,72528%
$115,726to$206,67533%
$206,676to$233,47535%
$233,476to39.6%
Head of Household BracketsTax Rate 2016
Source: IRS Revenue Procedure 2015-53, 2016 Federal Tax Rate Tables, published by the Internal Revenue Service..
$0to$13,25010%
$13,251to$50,40015%
$50,401to$130,15025%
$130,151to$210,80028%
$210,801to$413,35033%
$413,351to$441,00035%
$441,001to39.6%

Please reference the Federal tax forms and instructions booklet published by the Internal Revenue Service to determine if you owe federal income tax or are due a federal income tax refund. Federal income tax forms are generally published at the end of each calendar year which will include any last minute 2016 - 2017 legislative changes to the IRS tax rate or tax brackets. The Federal income tax rate tables and tax brackets shown on this web page are for illustration purposes only.

Federal Tax Brackets 2016 - 2017

Looking at the tax rate and tax brackets shown in the tables above for the IRS, we can see that the IRS collects individual income taxes differently for Single versus Married filing statuses, for example. We can also see the progressive nature of the Federal income tax rates from the lowest Federal tax rate bracket of 10% to the highest Federal tax rate bracket of 39.6%.

For single taxpayers living and working in the United States of America:

  • Tax rate of 10% on the first $9,275 of taxable income.
  • Tax rate of 15% on taxable income between $9,276 and $37,650.
  • Tax rate of 25% on taxable income between $37,651 and $91,150.
  • Tax rate of 28% on taxable income between $91,151 and $190,150.
  • Tax rate of 33% on taxable income between $190,151 and $413,350.
  • Tax rate of 35% on taxable income between $413,351 and $415,050.
  • Tax rate of 39.6% on taxable income over $415,050.

For married taxpayers living and working in the United States of America:

  • Tax rate of 10% on the first $18,550 of taxable income.
  • Tax rate of 15% on taxable income between $18,551 and $75,300.
  • Tax rate of 25% on taxable income between $75,301 and $151,900.
  • Tax rate of 28% on taxable income between $151,901 and $231,450.
  • Tax rate of 33% on taxable income between $231,451 and $413,350.
  • Tax rate of 35% on taxable income between $413,351 and $466,950.
  • Tax rate of 39.6% on taxable income over $466,950.

For the Single, Married Filing Jointly, Married Filing Separately, and Head of Household filing statuses, the Federal tax rates and the number of tax brackets remain the same. Notice, however, the Federal tax brackets for Married Filing Jointly double from $9,275 to $18,550 at 10%, and increase far less than double from $415,050 to $466,950 at 39.6% the highest tax bracket. Married Filing Separately income tax brackets are roughly one half that of the Married Filing Jointly income tax brackets.

Last updated: January 15, 2017