2020 Individual Tax Rates

Tax Rate Taxable Income
Single
10% $1 – 9,875
12% $9,876 – 40,125
22% $40,126 – 85,525
24% $85,526 – 163,300
32% $163,301 – 207,350
35% $207,351 – 518,400
37% Over $518,401
Married Joint
10% $1 – 19,750
12% $19,751 – 80,250
22% $80,251 – 171,050
24% $171,051 – 326,600
32% $326,601 – 414.700
35% $414,701 – 622,050
37% Over $622,051
Married Separate
10% $1 – 9,875
12% $9,876 – 40,125
22% $40,126 – 85,525
24% $85,526 – 163,300
32% $163,301 – 207,350
35% $207,351 – 311,025
37% Over $311,026
Head of Household
10% $1 – 14,100
12% $14,101 – 53,700
22% $53,701 – 85,500
24% $85,501 – 163,300
32% $163,301 – 207,350
35% $207,351 – 518,400
37% Over $518,401
   

2020 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.

2020 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.