Individual Tax Changes
New income tax rates and brackets.
For tax years beginning after December 31, 2017 and before January 1, 2026, seven tax rates apply for individuals: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The Act also provides four tax rates for estates and trusts: 10%, 24%, 35%, and 37%. The specific application of these rates, and the income brackets at which they apply, is shown below.
Taxable Income |
Tax |
|
Married Individuals Filing Joint Returns and Surviving Spouses |
Not over $19,050 | 10% of taxable income |
| Over $19,050 but not over $77,400 | $1,905 plus 12% of the excess over $19,050 | |
| Over $77,400 but not over $165,000 | $8,907 plus 22% of the excess over $77,400 | |
| Over $165,000 but not over $315,000 | $28,179 plus 24% of the excess over $165,000 | |
| Over $315,000 but not over $400,000 | $64,179 plus 32% of the excess over $315,000 | |
| Over $400,000 but not over $600,000 | $91,379 plus 35% of the excess over $400,000 | |
| Over $600,000 | $161,379 plus 37% of the excess over $600,00 | |
Unmarried Individuals(Other Than Surviving Spouses and Heads of Household) |
Not over $9,525 | 10% of taxable income |
| Over $9,525 but not over $38,700 | $953 plus 12% of the excess over $9,525 | |
| Over $38,700 but not over $82,500 | $4,454 plus 22% of the excess over $38,700 | |
| Over $82,500 but not over $157,500 | $14,090 plus 24% of the excess over $82,500 | |
| Over $157,500 but not over $200,000 | $32,090 plus 32% of the excess over $157,000 | |
| Over $200,000 but not over $500,000 | $45,690 plus 35% of the excess over $200,000 | |
| Over $500,000 | $150,690 plus 37% of the excess over $500,000 | |
Heads of Household |
Not over $13,600 | 10% of taxable income |
| Over $13,600 but not over $51,800 | $1,360 plus 12% of the excess over $13,600 | |
| Over $51,800 but not over $82,500 | $5,944 plus 22% of the excess over $51,800 | |
| Over $82,500 but not over $157,500 | $12,698 plus 24% of the excess over $82,500 | |
| Over $157,500 but not over $200,000 | $30,698 plus 32% of the excess over $157,500 | |
| Over $200,000 but not over $500,000 | $44,298 plus 35% of the excess over $200,000 | |
| Over $500,000 | $149,298 plus 37% of the excess over $500,000 | |
Married Individuals Filing Separate Returns |
Not over $9,525 | 10% of taxable income |
| Over $9,525 but not over $38,700 | $953 plus 15% of the excess over $9,525 | |
| Over $38,700 but not over $82,500 | $4,454 plus 22% of the excess over $38,700 | |
| Over $82,500 but not over $157,500 | $14,090 plus 24% of the excess over $82,500 | |
| Over $157,500 but not over $200,000 | $32,090 plus 32% of the excess over $157,500 | |
| Over $200,000 but not over $300,000 | $45,690 plus 35% of the excess over $200,000 | |
| Over $300,000 | $80,690 plus 37% of the excess over $300,000 | |
Estates and Trusts |
Not over $2,550 | 10% of taxable income |
| Over $2,550 but not over $9,150 | $255 plus 24% of the excess over $2,550 | |
| Over $9,1500 but not over $12,500 | $1,839 plus 35% of the excess over $9,150 | |
| Over $12,500 | $3,012 plus 37% of the excess over $12,500 |
