Individuals
Tax Rate–Single Taxpayers–2015
| Taxable Income | ||||||||
| Over | But not over | Tax | Tax % | On Amount Over | ||||
| $ | – | 9,225.00 | – | 10% | – | |||
| 9,225.00 | 37,450.00 | 922.50 | 15% | 9,225.00 | ||||
| 37,450.00 | 90,750.00 | 5,156.25 | 25% | 37,450.00 | ||||
| 90,750.00 | 189,300.00 | 18,481.00 | 28% | 90,750.00 | ||||
| 189,300.00 | 411,500.00 | 46,075.25 | 33% | 189,300.00 | ||||
| 411,500.00 | 413,200.00 | 119,401.25 | 35% | 411,500.00 | ||||
| 413,200.00 | 119,996.25 | 40% | 413,200.00 | |||||
Tax Rates–Married Individuals Filing Joint and Surviving Spouses–2015
| Taxable Income | ||||||||
| Over | But not over | Tax | Tax % | On Amount Over | ||||
| $ | – | 18,450.00 | $0.00 | 10% | – | |||
| 18,450.00 | 74,900.00 | 1,845.00 | 15.0% | 18,450.00 | ||||
| 74,900.00 | 151,200.00 | 10,312.50 | 25.0% | 74,900.00 | ||||
| 151,200.00 | 230,450.00 | 29,387.50 | 28.0% | 151,200.00 | ||||
| 230,450.00 | 411,500.00 | 51,577.50 | 33.0% | 230,450.00 | ||||
| 411,500.00 | 464,850.00 | 111,324.00 | 35.0% | 411,500.00 | ||||
| 464,850.00 | 129,996.50 | 39.6% | 464,850.00 | |||||
Tax Rates–Married Individuals Filing Separate–2015
| Taxable Income | ||||||||
| Over | But not over | Tax | Tax % | On Amount Over | ||||
| $ | – | 9,225.00 | $0.00 | 10% | – | |||
| 9,225.00 | 37,450.00 | 922.50 | 15.0% | 9,225.00 | ||||
| 37,450.00 | 75,600.00 | 5,156.25 | 25.0% | 37,450.00 | ||||
| 75,600.00 | 115,225.00 | 14,693.75 | 28.0% | 75,600.00 | ||||
| 115,225.00 | 205,750.00 | 25,788.75 | 33.0% | 115,225.00 | ||||
| 205,750.00 | 232,425.00 | 55,662.00 | 35.0% | 205,750.00 | ||||
| 232,425.00 | 64,989.25 | 39.6% | 232,425.00 | |||||
Tax Rates–Heads Of Households–2015
| Taxable Income | ||||||||
| Over | But not over | Tax | Tax % | On Amount Over | ||||
| $ | – | 13,150.00 | $0.00 | 10% | – | |||
| 13,150.00 | 50,200.00 | 1,315.00 | 15.0% | 13,150.00 | ||||
| 50,200.00 | 129,600.00 | 6,872.50 | 25.0% | 50,200.00 | ||||
| 129,600.00 | 209,850.00 | 26,722.50 | 28.0% | 129,600.00 | ||||
| 209,850.00 | 411,500.00 | 49,192.50 | 33.0% | 209,850.00 | ||||
| 411,500.00 | 439,000.00 | 115,737.00 | 35.0% | 411,500.00 | ||||
| 439,000.00 | 125,362.00 | 39.6% | 439,000.00 | |||||
Tax Rates–Estates And Trusts–2015
| Taxable Income | ||||||||
| Over | But not over | Tax | Tax % | On Amount Over | ||||
| $ | – | 2,500.00 | $0.00 | 15% | – | |||
| 2,500.00 | 5,900.00 | 375.00 | 25.0% | 2,500.00 | ||||
| 5,900.00 | 9,050.00 | 1,225.00 | 28.0% | 5,900.00 | ||||
| 9,050.00 | 12,300.00 | 2,107.00 | 33.0% | 9,050.00 | ||||
| 12,300.00 | 3,179.50 | 39.6% | 12,300.00 | |||||
Long-Term Capital Gains and Qualifying Dividends–2015
For taxpayers in the 10% or 15% bracket–0%
For taxpayers in 25%, 28%, 33%, 35% brackets–15%
For taxpayers in 39.6% bracket–20%
Tax on unrecaptured Sec. 1250 gain–25%
Capital gain rate on collectibles–28%
Unearned Income Medicare Contributions Tax (Net Investment Income Tax)–2015
Lesser of 3.8% of net investment income from interest, dividends, annuities, royalties, rents, and gains not generated in active trade or business or modified adjusted gross income in excess of $200,000 ($250,000 for married filing joint; $125,000 for married filing separate).
Additional Medicare Tax on Wages and Self-Employment Income–2015
Additional tax of 0.9% on wages and self-employment income in excess of $200,000 ($250,000 for married joint; $125,000 married separate).
Corporate Tax Rates 2015
| Taxable Income | ||||
| Not Over | Tax % | |||
| $ | 50,000.00 | 15% | ||
| 50,000.00 | 75,000.00 | 25.0% | ||
| 75,000.00 | 100,000.00 | 34.0% | ||
| 100,000.00 | 335,000.00 | 39.0% | ||
| 335,000.00 | 10,000,000.00 | 34.0% | ||
| 10,000,000.00 | 15,000,000.00 | 35.0% | ||
| 15,000,000.00 | 18,333,333.00 | 38.0% | ||
| 18,333,333.00 | 35.0% | |||