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2018 Tax Brackets and Rates

2018 Tax Brackets

Rate MFJ Single
10% $0-$19,050 $0-$9,525
12% $19,051-$77,400 $9,526-$38,700
22% $77,401-$165,000 $38,701-$82,500
24% $165,001-$315,000 $82,501-$157,500
32% $315,001-$400,000 $157,501-$200,000
35% $400,001-$600,000 $201,000-$500,000
37% $600,001 and over $500,001 and over

2017 and Prior Tax Brackets

Rate MFJ Single
10% $0-$19,050 $0-$9,525
15% $19,051-$77,400 $9,526-$38,700
25% $77,401-$156,150 $38,701-$93,700
28% $156,151-$237,950 $93,701-$195,450
33% $237,951-$424,950 $195,451-$424,950
35% $424,951-$480,050 $424,951-$426,700
39.6% $480,051 and over $426,701 and over

Individual Long-Term Capital Gains Rates

Rate Tax Bracket (for 2017) Taxable income breakpoint 2018
0% 10% and 15% Single: $38,600
MFJ: $77,200
15% 25% - 35% Single: $425,800
MFJ: $479,000
20% 39.6% No breakpoint

Alternative Minimum Tax for Individuals

2018 AMT Exemption Amounts

Filing status 2018 2017 and previous years
MFJ $109,400 $86,200
Single $70,300 $55,400

Beginning of 2018 AMT Exemption Phaseout Range

Filing status 2018 2017 and previous years
MFJ $1,000,000 $164,100
Single $500,000 $123,100