Tax brackets

In the United States, a tax is imposed on income by the federal government, most state governments, and many local governments. The income tax is determined by applying a tax rate, which may increase as income increases, to taxable income as defined.

In the United States, the term ‘payroll tax’ usually refers to ‘FICA taxes’ that pay into Social Security and Medicare, while ‘income tax’ refers taxes that pay into state and federal general funds.

Federal Tax Brackets


Taxable income Tax rate
$0 - $9,525 10.00%
$9,526 - $38,700 12.00%
$38,701 - $82,500 22.00%
$82,501 - $157,500 24.00%
$157,501 - $200,000 32.00%
$200,001 - $500,000 35.00%
$500,001 - 37.00%
Taxable income Tax rate
$0 - $19,050 10.00%
$19,051 - $77,400 12.00%
$77,401 - $165,000 22.00%
$165,001 - $315,000 24.00%
$315,001 - $400,000 32.00%
$400,001 - $600,000 35.00%
$600,001 - 37.00%
Taxable income Tax rate
$0 - $9,525 10.00%
$9,526 - $38,700 12.00%
$38,701 - $82,500 22.00%
$82,501 - $157,500 24.00%
$157,501 - $200,000 32.00%
$200,001 - $300,000 35.00%
$300,001 - 37.00%
Taxable income Tax rate
$0 - $13,600 10.00%
$13,601 - $51,800 12.00%
$51,801 - $82,500 22.00%
$82,501 - $157,500 24.00%
$157,501 - $200,000 32.00%
$200,001 - $500,000 35.00%
$500,001 - 37.00%