2018 Individual Tax Rates

Tax Rate Taxable Income
Single
10% $1 - 9,525
12% $9,526 - 38,700
22% $38,701 - 82,500
24% $82,501 - 157,500
32% $157,501 - 200,000
35% $200,001 - 500,000
37% Over $500,000
Married Joint
10% $1 - 19,050
12% $19,051 - 77,400
22% $77,401 - 165,000
24% $165,001 - 315,000
32% $315,501 - 400,000
35% $400,001 - 600,000
37% Over $600,000
Married Separate
10% $1 - 9,525
12% $9,526 - 38,700
22% $38,701 - 82,500
24% $82,501 - 157,500
32% $157,501 - 200,000
35% $200,001 - 300,000
37% Over $300,000
Head of Household
10% $1 - 13,600
12% $13,601 - 51,800
22% $51,801 - 82,500
24% $82,501 - 157,500
32% $157,501 - 200,000
35% $200,001 - 500,000
37% Over $500,000
   

2018 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.

2018 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.