Federal Income Tax Rate 2018 - 2019

Federal income tax rate table for the 2018 - 2019 filing season has seven income tax brackets with IRS tax rates of 10%, 12%, 22%, 24%, 32%, 35% and 37% for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses. Both the Federal tax rate and income tax brackets have changed due to the Tax Cuts and Jobs Act (TCJA) passed in December 2017.

Federal income tax rates and tax brackets shown in the table below are based on income earned between January 1, 2018 through December 31, 2018. Outlook for the 2019 Federal income tax rate is to remain unchanged with income tax brackets increasing due to the annual inflation adjustment. The Tax Cuts and Jobs Act states that the lower rates are temporary and will remain in effect through 2025.

Single Tax BracketsTax Rate 2018
Source: 2018 Federal Tax Rate Schedules, published by the Internal Revenue Service (IRS).
$0to$9,52510%
$9,526to$38,70012%
$38,701to$82,50022%
$82,501to$157,50024%
$157,501to$200,00032%
$200,001to$500,00035%
$500,001to37%
Married Filing Jointly BracketsTax Rate 2018
Source: 2018 Federal Tax Rate Schedules, published by the Internal Revenue Service (IRS).
$0to$19,05010%
$19,051to$77,40012%
$77,401to$165,00022%
$165,001to$315,00024%
$315,001to$400,00032%
$400,001to$600,00035%
$600,001to37%
Married Filing Separately BracketsTax Rate 2018
Source: 2018 Federal Tax Rate Schedules, published by the Internal Revenue Service (IRS).
$0to$9,52510%
$9,526to$38,70012%
$38,701to$82,50022%
$82,501to$157,50024%
$157,501to$200,00032%
$200,001to$300,00035%
$300,001to37%
Head of Household BracketsTax Rate 2018
Source: 2018 Federal Tax Rate Schedules, published by the Internal Revenue Service (IRS).
$0to$13,60010%
$13,601to$51,80012%
$51,801to$82,50022%
$82,501to$157,50024%
$157,501to$200,00032%
$200,001to$500,00035%
$500,001to37%

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 2018 - 2019 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 2018 - 2019

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 37%.

For single taxpayers living and working in the United States:

  • Tax rate of 10% on the first $9,525 of taxable income.
  • Tax rate of 12% on taxable income between $9,526 and $38,700.
  • Tax rate of 22% on taxable income between $38,701 and $82,500.
  • Tax rate of 24% on taxable income between $82,501 and $157,500.
  • Tax rate of 32% on taxable income between $157,501 and $200,000.
  • Tax rate of 35% on taxable income between $200,001 and $500,000.
  • Tax rate of 37% on taxable income over $500,000.

For married taxpayers living and working in the United States:

  • Tax rate of 10% on the first $19,050 of taxable income.
  • Tax rate of 12% on taxable income between $19,051 and $77,400.
  • Tax rate of 22% on taxable income between $77,401 and $165,000.
  • Tax rate of 24% on taxable income between $165,001 and $315,000.
  • Tax rate of 32% on taxable income between $315,001 and $400,000.
  • Tax rate of 35% on taxable income between $400,001 and $600,000.
  • Tax rate of 37% on taxable income over $600,000.

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 $9,525 to $19,050 at 10%, and increase far less than double from $500,000 to $600,000 at 37% 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: November 3, 2018