2015 Tax Rates

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%