2021 Income Tax Rates Schedule

Tax Rates
Single
If taxable income is over
But not over
The tax is
$0
$9,950
10% of the taxable amount
$9,950
$40,525
$995 plus 12% of the excess over $9,950
$40,525
$86,375
$4,664 plus 22% of the excess over $40,525
$86,375
$164,925
$14,751 plus 24% of the excess over $86,375
$164,925
$209,425
$33,603 plus 32% of the excess over $164,925
$209,425
$523,600
$47,843 plus 35% of the excess over $209,425
$523,600
no limit
$157,804.25 plus 37% of the excess over $523,600
Married Filing Jointly or Qualifying Widow(er)
If taxable income is over
But not over
The tax is
$0
$19,900
10% of the taxable amount
$19,990
$81,050
$1,990 plus 12% of the excess over $19,990
$81,050
$172,750
$9,328 plus 22% of the excess over $81,050
$172,750
$329,850
$29,502 plus 24% of the excess over $172,750
$329,850
$418,850
$67,206 plus 32% of the excess over $329,850
$418,850
$628,300
$95,686 plus 35% of the excess over $418,850
$628,300
no limit
$168,993.50 plus 37% of the excess over $628,300
Married Filing Separately
If taxable income is over
But not over
The tax is
$0
$9,950
10% of the taxable amount
$9,950
$40,525
$995 plus 12% of the excess over $9,950
$40,525
$86,375
$4,664 plus 22% of the excess over $40,525
$86,375
$164,925
$14,751 plus 24% of the excess over $86,375
$164,925
$209,425
$33,603 plus 32% of the excess over $164,925
$209,425
$314,150
$47,843 plus 35% of the excess over $209,425
$314,150
no limit
$84,496.75 plus 37% of the excess over $314,150
Head of Household
If taxable income is over
But not over
The tax is
$0
$14,200
10% of the taxable amount
$14,200
$54,200
$1,420 plus 12% of the excess over $14,200
$54,200
$86,350
$6,220 plus 22% of the excess over $54,200
$86,350
$164,900
$13,293 plus 24% of the excess over $86,350
$164,900
$209,400
$32,145 plus 32% of the excess over $164,900
$209,400
$523,600
$46,385 plus 35% of the excess over $209,400
$523,600
no limit
$156,355 plus 37% of the excess over $523,600
Estates & Trusts
If taxable income is over
But not over
The tax is
$0
$2,650
10% of the taxable income
$2,650
$9,550
$265 plus 24% of the excess over $2,650
$9,550
$13,050
$1,921 plus 35% of the excess over $9,550
$13,050
no limit
$3,146 plus 37% of the excess over $13,050