Tax Facts

Income Tax Tables

(Tax Years Beginning in 2019 and beyond)

The American Taxpayer Relief Act of 2012 (ATRA) made the income tax brackets put into place under the Economic Growth and Tax Relief Reconciliation Act (EGTRRA) permanent and added a new top tax bracket for certain high income taxpayers. The permanence of the ATRA provisions eliminated much of the uncertainty faced by taxpayers in previous years.

Under ATRA, for tax years beginning after 2012 and before 2018, individual income tax rates are set at 10 percent, 15 percent, 25 percent, 28 percent, 33 percent, 35 percent and 39.6 percent. Under the 2017 Tax Act (Pub. Law No. 115-97), individual income tax rates are set at 10 percent, 12 percent, 22 percent, 24 percent, 32 percent, 35 percent and 37 percent for tax years beginning after 2017 and before 2026.

Individual 2025 Tax Rates — Taxable Income Brackets

RateSingleMarried Filing Jointly
(incl. Qualifying Widow(er))		 Married Filing
Separately		Head of
Household
10%$0 – $11,925$0 – $23,850$0 – $11,925$0 – $17,000
12%$11,925 – $48,475$23,850 – $96,950$11,925 – $48,475$17,000 – $64,850
22%$48,475 – $103,350$96,950 – $206,700$48,475 – $103,350$64,850 – $103,350
24%$103,350 – $197,300$206,700 – $394,600$103,350 – $197,300$103,350 – $197,300
32%$197,300 – $250,525$394,600 – $501,050$197,300 – $250,525$197,300 – $250,500
35%$250,525 – $626,350$501,050 – $751,600$250,525 – $375,800$250,500 – $626,350
37%Over $626,350Over $751,600Over $375,800Over $626,350

Estates & Trusts 2025 Tax Rates

Tax RateTrusts & Estate Income
10%$0 – $3,150
24%$3,150 – $11,450  ($310 + 24% of excess over $3,100)
35%$11,450 – $15,650  ($2,242 + 35% of excess over $11,150)
37%Over $15,650  ($3,659 + 37% of excess over $15,200)

Individual 2024 Tax Rates — Taxable Income Brackets

RateSingleMarried Filing Jointly
(incl. Qualifying Widow(er))		 Married Filing
Separately		Head of
Household
10%$0 – $11,600$0 – $23,200$0 – $11,600$0 – $16,550
12%$11,600 – $47,150$23,200 – $94,300$11,600 – $47,150$16,550 – $63,100
22%$47,150 – $100,525$94,300 – $201,050$47,150 – $100,525$63,100 – $100,500
24%$100,525 – $191,950$201,050 – $383,900$100,525 – $191,950$100,500 – $191,950
32%$191,950 – $243,725$383,900 – $487,450$191,950 – $243,725$191,950 – $243,700
35%$243,725 – $609,350$487,450 – $731,200$243,725 – $365,600$243,700 – $609,350
37%Over $609,350Over $731,200Over $365,600Over $609,350

Estates & Trusts 2024 Tax Rates

Tax RateTrusts & Estate Income
10%$0 – $3,100
24%$3,100 – $11,150  ($310 + 24% of excess over $3,100)
35%$11,150 – $15,200  ($2,242 + 35% of excess over $11,150)
37%Over $15,200  ($3,659 + 37% of excess over $15,200)

Individual 2023 Tax Rates — Taxable Income Brackets

RateSingleMarried Filing Jointly
(incl. Qualifying Widow(er))		 Married Filing
Separately		Head of
Household
10%$0 – $10,275$0 – $20,550$0 – $10,275$0 – $14,650
12%$10,275 – $41,775$20,550 – $83,550$10,275 – $41,775$14,650 – $55,900
22%$41,775 – $89,075$83,550 – $178,150$41,775 – $89,075$55,900 – $89,050
24%$89,075 – $170,050$178,150 – $340,100$89,075 – $170,050$89,050 – $170,050
32%$170,050 – $215,950$340,100 – $431,900$170,050 – $215,950$170,050 – $215,950
35%$215,950 – $539,900$431,900 – $647,850$215,950 – $323,925$215,950 – $539,900
37%Over $539,900Over $647,850Over $323,925Over $539,900

Estates & Trusts 2023 Tax Rates

Tax RateTrusts & Estate Income
10%$0 – $2,900
24%$2,900 – $10,550  ($290 + 24% of excess over $2,900)
35%$10,550 – $14,450  ($2,126 + 35% of excess over $10,550)
37%Over $14,450  ($3,491 + 37% of excess over $14,450)

Individual 2022 Tax Rates — Taxable Income Brackets

RateSingleMarried Filing Jointly
(incl. Qualifying Widow(er))		 Married Filing
Separately		Head of
Household
10%$0 – $11,000$0 – $22,000$0 – $11,000$0 – $15,700
12%$11,000 – $44,725$22,000 – $89,450$11,000 – $44,725$15,700 – $59,850
22%$44,725 – $95,375$89,450 – $190,750$44,725 – $95,375$59,850 – $95,350
24%$95,375 – $182,100$190,750 – $364,200$95,375 – $182,100$95,350 – $182,100
32%$182,100 – $231,250$364,200 – $462,500$182,100 – $231,350$182,100 – $231,250
35%$231,250 – $578,125$462,500 – $693,750$231,350 – $346,875$231,250 – $578,100
37%Over $578,125Over $693,750Over $346,875Over $578,100

Estates & Trusts 2022 Tax Rates

Tax RateTrusts & Estate Income
10%$0 – $2,750
24%$2,750 – $9,850  ($275 + 24% of excess over $2,750)
35%$9,850 – $13,450  ($1,979 + 35% of excess over $9,850)
37%Over $13,450  ($3,239 + 37% of excess over $13,450)

Individual 2021 Tax Rates — Taxable Income Brackets

RateSingleMarried Filing Jointly
(incl. Qualifying Widow(er))		 Married Filing
Separately		Head of
Household
10%$0 – $9,950$0 – $19,900$0 – $9,950$0 – $14,200
12%$9,950 – $40,525$19,900 – $81,050$9,950 – $40,525$14,200 – $54,200
22%$40,525 – $86,375$81,050 – $172,750$40,525 – $86,375$54,200 – $86,350
24%$86,375 – $164,925$172,750 – $329,850$86,375 – $164,925$86,350 – $164,900
32%$164,925 – $209,425$329,850 – $418,850$164,925 – $209,425$164,900 – $209,400
35%$209,425 – $523,600$418,850 – $628,300$209,425 – $314,150$209,400 – $523,600
37%Over $523,600Over $628,300Over $314,150Over $523,600

Estates & Trusts 2021 Tax Rates

Tax RateTrusts & Estate Income
10%$0 – $2,650
24%$2,650 – $9,550  ($265 + 24% of excess over $2,650)
35%$9,550 – $13,050  ($1,921 + 35% of excess over $9,550)
37%Over $13,050  ($3,146 + 37% of excess over $13,050)

Individual 2020 Tax Rates — Taxable Income Brackets

RateSingleMarried Filing Jointly
(incl. Qualifying Widow(er))		 Married Filing
Separately		Head of
Household
10%$0 – $9,875$0 – $19,750$0 – $9,875$0 – $14,100
12%$9,875 – $40,100$19,750 – $80,200$9,875 – $40,100$14,100 – $53,700
22%$40,100 – $85,525$80,200 – $171,050$40,100 – $85,525$53,700 – $85,500
24%$85,525 – $163,300$171,050 – $326,600$85,525 – $163,300$85,500 – $163,300
32%$163,300 – $207,350$326,600 – $414,700$163,300 – $207,350$163,300 – $207,350
35%$207,350 – $518,400$414,700 – $622,050$207,230 – $311,025$207,350 – $518,400
37%Over $518,400Over $622,050Over $311,025Over $518,400

Estates & Trusts 2020 Tax Rates

Tax RateTrusts & Estate Income
10%$0 – $2,600
24%$2,600 – $9,450  ($260 + 24% of excess over $2,600)
35%$9,450 – $12,950  ($1,868 + 35% of excess over $9,300)
37%Over $12,950  ($3,075.50 + 37% of excess over $12,750)

Individual 2019 Tax Rates — Taxable Income Brackets

RateSingleMarried Filing Jointly
(incl. Qualifying Widow(er))		 Married Filing
Separately		Head of
Household
10%$0 – $9,700$0 – $19,400$0 – $9,700$0 – $13,850
12%$9,700 – $39,475$19,400 – $78,950$9,700 – $39,475$13,850 – $52,850
22%$39,475 – $84,200$78,950 – $168,400$39,475 – $84,200$52,850 – $84,200
24%$84,200 – $160,725$168,400 – $321,450$84,200 – $160,725$84,200 – $160,700
32%$160,725 – $204,100$321,450 – $408,200$160,725 – $204,100$160,700 – $204,100
35%$204,100 – $510,300$408,200 – $612,350$204,100 – $306,175$204,100 – $510,300
37%Over $510,300Over $612,350Over $306,175Over $510,300

Estates & Trusts 2019 Tax Rates

Tax RateTrusts & Estate Income
10%$0 – $2,600
24%$2,600 – $9,300  ($260 + 24% of excess over $2,600)
35%$9,300 – $12,750  ($1,868 + 35% of excess over $9,300)
37%Over $12,750  ($3,075.50 + 37% of excess over $12,750)

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