2021 Tax Rates

Unmarried Individuals (other than Surviving Spouses and Heads of Households)

Taxable Income

Over But Not Over The Tax Is
.....  $9,950  10% of the taxable income
$9,950 $40,525  $995 plus 12% of the excess over $9,950
$40,525 $86,375  $4,664 plus 22% of the excess over $40,525
$86,375 $164,925  $14,751 plus 24% of the excess over $86,375
$164,925 $209,425  $33,603 plus 32% of the excess over $164,925
$209,425 $523,600  $47,843plus 35% of the excess over $209,425
$523,600 .....  $157,804.25 plus 37% of the excess over $523,600

Married Individuals Filing Joint Returns and Surviving Spouses

Taxable Income

Over But Not Over The Tax Is
 ..... $19,900 10% of the taxable income
$19,900 $81,050 $1,990 plus 12% of the excess over $19,900
$81,050 $172,750 $9,328 plus 22% of the excess over $81,050
$72,750 $329,850 $29,502 plus 24% of the excess over $172.750
$329,850 $418,850 $67,206 plus 32% of the excess over $329.850
$418.850 $628,300 $95,686 plus 35% of the excess over $418,850
$628,300 ..... $168,993.50 plus 37% of the excess over $628,300

Married Individuals  Filing Separate Returns

Taxable Income

Over But Not Over The Tax Is
 ..... $9,950 10% of the taxable income
$9,950 $40,425 $995 plus 12% of the excess over $9,950
$40,525 $86,375 $4,664 plus 22% of the excess over $40,525
$86,375 $164,925 $14,751 plus 24% of the excess over $86,375
$164,925 $209,425 $33,603 plus 32% of the excess over $164,925
$209,425 $314,150 $47,843 plus 35% of the excess over $209,425
$314,150 ..... $84,496.75 plus 37% of the excess over $314,150

Heads of Household

Taxable Income

Over But Not Over The Tax Is
..... $14,200 10% of the taxable income
$14,200 $54,200 $1,420 plus 12% of the excess over $14,200
$54,200 $86,350 $6,220 plus 22% of the excess over $54,200
$86,350 $164,900 $13,293 plus 24% of the excess over $86,350
$164,900 $209,400 $32,145 plus 32% of the excess over $164,900
$209,400 $523,600 $46,385 plus 35% of the excess over $209,400
$523,600 ..... $156,355 plus 37% of the excess over $523,600

Estates and Trusts

Taxable Income

Over But Not Over The Tax Is  
..... $2,650 10% of the taxable income  
$2,650 9,550 $265 plus 24% of the excess over $2,650  
$9,550 $13,050 $1,921 plus 35% of the excess over $9,550  
$13,050 ..... $3,146 plus 37% of the excess over $13,050