2018 Federal Individual Income Tax Rate Schedule 

The tax law that was passed by Congress and signed into law by President Trump on December 22, 2017 called the Tax Cuts and Jobs Act (H.R. 1) made changes to the tax rates. Below is the UPDATED 2018 federal income tax rate schedule for "ordinary income" based on filing status.

Single
If taxable income is between:
$1 to $9,525 x 10% minus $0 = Tax*
$9,526 to $38,700 x 12% minus $191 = Tax*
$38,701 to $82,500 x 22% minus $4,061 = Tax*
$82,501 to $157,500 x 24% minus $5,711 = Tax*
$157,500 to $200,000 x 32% minus $18,311 = Tax*
$200,001 to $500,000 x 35% minus $24,311 = Tax*
$500,001 to ................. x 37% minus $34,311 = Tax*
Head of Household
If taxable income is between:
$1 to $13,600 x 10% minus $0 = Tax*
$13,601 to $51,800 x 12% minus $272 = Tax*
$51,801 to $82,500 x 22% minus $5,452 = Tax*
$82,501 to $157,500 x 24% minus $7,102 = Tax*
$157,501 to $200,000 x 32% minus $19,702 = Tax*
$200,001 to $500,000 x 35% minus $25,702 = Tax*
$500,001 to ................. x 37% minus $35,702 = Tax*
Married Filing Jointly OR Qualifying Widow(er)
If taxable income is between:
$1 to $19,050 x 10% minus $0 = Tax*
$19,051 to $77,400 x 12% minus $381 = Tax*
$77,401 to $165,000 x 22% minus $8,121 = Tax*
$165,001 to $315,000 x 24% minus $11,421 = Tax*
$315,001 to $400,000 x 32% minus $36,621 = Tax*
$400,001 to $600,000 x 35% minus $48,621 = Tax*
$600,001 to ................. x 37% minus $60,621 = Tax*
Married Filing Separately
If taxable income is between:
$1 to $9,525 x 10% minus $0 = Tax*
$9,526 to $38,700 x 12% minus $191 = Tax*
$38,701 to $82,500 x 22% minus $4,061 = Tax*
$82,501 to $157,500 x 24% minus $5,711 = Tax*
$157,501 to $200,000 x 32% minus $18,311 = Tax*
$200,001 to $300,000 x 35% minus $24,311 = Tax*
$300,001 to ................. x 37% minus $30,311 = Tax*
Example Federal income Tax Calculation

For tax year 2018, Joe is a SINGLE taxpayer and has ordinary taxable income in the amount of $43,500. What is his regular federal income tax?

Using the 2018 regular income tax rate schedule above for a single person, Joe's federal income tax is $6,646.

$43,500 X 22% = $9,570 - $4,061 = $5,509*

Caution!

*The IRS tax tables MUST be used for taxable income LESS THAN $100,000 to calculate the EXACT income tax. The calculations above should come within $100 of the EXACT income tax.