2016 Individual Tax Rates

Tax Rate Taxable Income
Single
10% $1 - 9,275
15% $9,276 - 37,650
25% $37,651 - 91,950
28% $91,951 - 190,150
33% $190,151 - 413,350
35% $413,351 - 415,050
39.6% Over $415,050
Married Joint
10% $1 - 18,550
15% $18,551 - 75,300
25% $75,301 - 151,900
28% $151,901 - 231,450
33% $231,451 - 413,350
35% $413,351 - 466,950
39.6% Over $466,950
Married Separate
10% $1 - 9,275
15% $9,276 - 37,650
25% $37,651 - 75,950
28% $75,951 - 115,725
33% $115,726 - 206,675
35% $206,676 - 233,475
39.6% Over $233,475
Head of Household
10% $1 - 13,250
15% $13,251 - 50,400
25% $50,401 - 130,150
28% $130,151 - 210,800
33% $210,801 - 413,350
35% $413,351 - 441,000
39.6% Over $441,000
   

2016 Medicare tax on earned income. A 0.9% Medicare surtax is imposed on wages and self-employment income exceeding $200,000 for singles and $250,000 for married couples.

2016 Medicare tax on unearned Income. A 3.8% Medicare tax is imposed on unearned income (interest, dividends, capital gains, annuities, royalties, and certain rents) for singles with modified AGI exceeding $200,000 and for married couples with AGI exceeding $250,000.