Federal Income Tax Rate 2017 - 2018

Federal income tax rate table for the 2017 - 2018 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 rates and tax brackets shown in the table below are based on income earned between January 1, 2017 through December 31, 2017. Outlook for the 2018 Federal income tax rate is to remain unchanged with income tax brackets increasing due to the annual inflation adjustment. Congress is currently discussing both an overhaul of the US tax code and less dramatic changes. It's unclear at this time if such changes will pass and impact the 2018 income tax year.

Single Tax BracketsTax Rate 2017
Source: 2017 Federal Tax Rate Schedules, published by the Internal Revenue Service (IRS).
$0to$9,32510%
$9,326to$37,95015%
$37,951to$91,90025%
$91,901to$191,65028%
$191,651to$416,70033%
$416,701to$418,40035%
$418,401to39.6%
Married Filing Jointly BracketsTax Rate 2017
Source: 2017 Federal Tax Rate Schedules, published by the Internal Revenue Service (IRS).
$0to$18,65010%
$18,651to$75,90015%
$75,901to$153,10025%
$153,101to$233,35028%
$233,351to$416,70033%
$416,701to$470,70035%
$470,701to39.6%
Married Filing Separately BracketsTax Rate 2017
Source: 2017 Federal Tax Rate Schedules, published by the Internal Revenue Service (IRS).
$0to$9,32510%
$9,326to$37,95015%
$37,951to$76,55025%
$76,551to$116,67528%
$116,676to$208,35033%
$208,351to$235,35035%
$235,351to39.6%
Head of Household BracketsTax Rate 2017
Source: 2017 Federal Tax Rate Schedules, published by the Internal Revenue Service (IRS).
$0to$13,35010%
$13,351to$50,80015%
$50,801to$131,20025%
$131,201to$212,50028%
$212,501to$416,70033%
$416,701to$444,55035%
$444,551to39.6%

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 2017 - 2018 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 2017 - 2018

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:

  • Tax rate of 10% on the first $9,325 of taxable income.
  • Tax rate of 15% on taxable income between $9,326 and $37,950.
  • Tax rate of 25% on taxable income between $37,951 and $91,900.
  • Tax rate of 28% on taxable income between $91,901 and $191,650.
  • Tax rate of 33% on taxable income between $191,651 and $416,700.
  • Tax rate of 35% on taxable income between $416,701 and $418,400.
  • Tax rate of 39.6% on taxable income over $418,400.

For married taxpayers living and working in the United States:

  • Tax rate of 10% on the first $18,650 of taxable income.
  • Tax rate of 15% on taxable income between $18,651 and $75,900.
  • Tax rate of 25% on taxable income between $75,901 and $153,100.
  • Tax rate of 28% on taxable income between $153,101 and $233,350.
  • Tax rate of 33% on taxable income between $233,351 and $416,700.
  • Tax rate of 35% on taxable income between $416,701 and $470,700.
  • Tax rate of 39.6% on taxable income over $470,700.

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 $9,325 to $18,650 at 10%, and increase far less than double from $418,400 to $470,700 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: October 23, 2017