Federal Individual Income Tax Rates History Nominal Dollars Income Years 1913-2013 Nominal Married Filing Jointly Married Filing Separately Single Head of HouseholdMarginal Marginal Marginal Marginalax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over 10.0% $0 $17,850 10.0% $0 $8,925 10.0% $0 $8,925 10.0% $0 $12,750 15.0% $17,850 $72,500 15.0% $8,925 $36,250 15.0% $8,925 $36,250 15.0% $12,750 $48,600 25.0% $72,500 $146,400 25.0% $36,250 $73,200 25.0% $36,250 $87,850 25.0% $48,600 $125,45028.0% $146,400 $223,050 28.0% $73,200 $111,525 28.0% $87,850 $183,250 28.0% $125,450 $203,15033.0% $223,050 $398,350 33.0% $111,525 $199,175 33.0% $183,250 $398,350 33.0% $203,150 $398,35035.0% $398,350 $450,000 35.0% $199,175 $225,000 35.0% $398,350 $400,000 35.0% $398,350 $425,00039.6% $450,000 39.6% $225,000 39.6% $400,000 39.6% $425,000 Note: Last law to change rates was the American Taxpayer Relief Act of 2012. Nominal Married Filing Jointly Married Filing Separately Single Head of HouseholdMarginal Marginal Marginal Marginalax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over Tax Rate Over But Not Over 10.0% $0 $17,400 10.0% $0 $8,700 10.0% $0 $8,700 10.0% $0 $12,40015.0% $17,400 $70,700 15.0% $8,700 $35,350 15.0% $8,700 $35,350 15.0% $12,400 $47,35025.0% $70,700 $142,700 25.0% $35,350 $71,350 25.0% $35,350 $85,650 25.0% $47,350 $122,30028.0% $142,700 $217,450 28.0% $71,350 $108,725 28.0% $85,650 $178,650 28.0% $122,300 $198,05033.0% $217,450 $388,350 33.0% $108,725 $194,175 33.0% $178,650 $388,350 33.0% $198,050 $388,35035.0% $388,350 - 35.0% $194,175 - 35.0% $388,350 - 35.0% $388,350