2017 Individual Tax Rates

Tax Rate Taxable Income
Single
10% $1 - 9,325
15% $9,326 - 37,950
25% $37,951 - 91,900
28% $91,901 - 191,650
33% $191,651 - 416,700
35% $416,701 - 418,400
39.6% Over $418,400
Married Joint
10% $1 - 18,650
15% $18,651 - 75,900
25% $75,901 - 153,100
28% $153,101 - 233,350
33% $233,351 - 416,700
35% $416,701 - 470,700
39.6% Over $470,700
Married Separate
10% $1 - 9,325
15% $9,326 - 37,950
25% $37,951 - 76,550
28% $76,551 - 116,675
33% $116,676 - 208,350
35% $208,351 - 235,350
39.6% Over $235,350
Head of Household
10% $1 - 13,350
15% $13,351 - 50,800
25% $50,801 - 131,200
28% $131,201 - 212,500
33% $212,501 - 416,700
35% $416,701 - 444,550
39.6% Over $444,550
   

2017 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.

2017 Medicare tax on unearned Income. A 3.8% Medicare tax is imposed on unearned income (interest, dividends, annuities, royalties, and certain rents) for singles with modified AGI exceeding $200,000 and for married couples with AGI exceeding $250,000.