Tax Rates and Brackets
The New Federal Income Tax Brackets by Filing Status (for Taxes Due April 15, 2019)
It’s official! The Tax Cuts and Jobs Act was signed into law and took effect on January 1, 2018. This new tax plan brought sweeping changes to the American tax law system, beginning with the income tax brackets. Below is a comparison of the 2017 brackets with the new tax brackets for 2018.
Single FilersOld Brackets (2017)New Brackets (2018)
| % | Income | % | Income |
|---|---|---|---|
| 10 | $0 – $9,325 | 10 | $0 – $9,525 |
| 15 | $9,326 – $37,950 | 12 | $9,526 – $38,700 |
| 25 | $37,951 – $91,900 | 22 | $38,701 – $82,500 |
| 28 | $91,901 – $191,650 | 24 | $82,501 – $157,500 |
| 33 | $191,651 – $416,700 | 32 | $157,501 – $200,000 |
| 35 | $416,701 – $418,400 | 35 | $200,001 – $500,000 |
| 39.6 | $418,401 or more | 37 | $500,001 or more |
Married Filing SeparatelyOld Brackets (2017)New Brackets (2018)
| % | Income | % | Income |
|---|---|---|---|
| 10 | $0 – $9,325 | 10 | $0 – $9,525 |
| 15 | $9,326 – $37,950 | 12 | $9,526 – $38,700 |
| 25 | $37,951 – $76,550 | 22 | $38,701 – $82,500 |
| 28 | $76,551 – $116,675 | 24 | $82,501 – $157,000 |
| 33 | $116,676 – $208,350 | 32 | $157,001 – $200,000 |
| 35 | $208,351 – $235,350 | 35 | $200,001 – $300,000 |
| 39.6 | $245,351 or more | 37 | $300,000 or more |
Married Filing Jointly (and Qualifying Widow/ers with Dependent)Old Brackets (2017)New Brackets (2018)
| % | Income | % | Income |
|---|---|---|---|
| 10 | $0 – $18,650 | 10 | $0 – $19,050 |
| 15 | $18,651 – $75,900 | 12 | $19,051 – $77,400 |
| 25 | $75,901 – $153,100 | 22 | $77,401 – $165,000 |
| 28 | $153,101 – $233,350 | 24 | $165,001 – $315,000 |
| 33 | $233,351 – $416,700 | 32 | $315,001 – $400,000 |
| 35 | $416,701 – $470,700 | 35 | $400,001 – $600,000 |
| 39.6 | $470,701 or more | 37 | $600,001 or more |
Head of HouseholdOld Brackets (2017)New Brackets (2018)
| % | Income | % | Income |
|---|---|---|---|
| 10 | $0 – $13,350 | 10 | $0 – $13,600 |
| 15 | $13,351 – $50,800 | 12 | $13,601 – $51,800 |
| 25 | $50,801 – $131,200 | 22 | $51,801 – $82,500 |
| 28 | $131,201 – $212,500 | 24 | $82,501 – $157,000 |
| 33 | $212,501 – $416,700 | 32 | $157,001 – $200,000 |
| 35 | $416,701 – $444,500 | 35 | $200,001 – $500,000 |
| 39.6 | $444,501 or more | 37 | $500,001 or more |
There are still seven brackets – that has not changed – but the income range in each bracket is different beginning in 2018. The tax rates are lower in almost every bracket as well. This means that overall, Americans should be paying less income tax under the Tax Cuts and Jobs Act.