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 |