FEDERAL TAX RATES
2021 Tax Brackets and Tax Rates
Single
If taxable income is over:
$0
$9,950
$40,525
$86,375
$164,925
$209,425
$523,600
but not over:
$9,950
$40,525
$86,375
$164,925
$209,425
$523,600
no limit
the tax is:
10% of the amount over $0
$995 plus 12% of the amount over $9,950
$4,664 plus 22% of the amount over $40,525
$14,751 plus 24% of the amount over $86,375
$33,603 plus 32% of the amount over $164,925
$47,843 plus 35% of the amount over $209,425
$157,804 plus 37% of the amount over $523,600
Married Filing Jointly or Qualifying Widow (Widower)
If taxable income is over:
$0
$19,900
$81,050
$172,750
$329,850
$418,850
$628,300
but not over:
$19,900
$81,050
$172,750
$329,850
$418,850
$628,300
no limit
the tax is:
10% of the amount over $0
$1,990 plus 12% of the amount over $19,900
$9,328 plus 22% of the amount over $81,050
$29,502 plus 24% of the amount over $172,750
$67,206 plus 32% of the amount over $329,850
$95,686 plus 35% of the amount over $418,850
$168,994 plus 37 % of the amount over $628,300
Married Filing Separately
If taxable income is over:
$0
$9,950
$40,525
$86,375
$164,925
$209,425
$314,150
but not over:
$9,950
$40,525
$86,375
$164,925
$209,425
$314,150
no limit
the tax is:
10% of the amount over $0
$995 plus 12% of the amount over $9,950
$4,664 plus 22% of the amount over $40,525
$14,751 plus 24% of the amount over $86,375
$33,603 plus 32% of the amount over $164,925
$47,843 plus 35% of the amount over $209,425
$84,497 plus 37% of the amount over $314,150
Head of Household
If taxable income is over:
$0
$14,200
$54,200
$86,350
$164,900
$209,400
$523,600
but not over:
$14,200
$54,200
$86,350
$164,900
$209,400
$523,600
no limit
the tax is:
10% of the amount over $0
$1,420 plus 12% of the amount over $14,200
$6,220 plus 22% of the amount over $54,200
$13,293 plus 24% of the amount over $86,350
$32,145 plus 32% of the amount over $164,900
$46,385 plus 35% of the amount over $209,400
$156,355 plus 37% of the amount over $523,600