Template:TaxRateTable

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Filing status and annual taxable income - 2019 Ordinary income tax rate
Single Married Filing Jointly or Qualified Widow(er) Married Filing Separately Head of Household Trusts and Estates
$0-$9,700 $0-$19,400 $0-$9,700 $0-$13,850 $0-$2,600 10%
$9,701-$39,475 $19,401-$78,950 $9,701-$39,475 $13,851-$52,850 n/a 12%
$39,476-$84,200 $78,951-$168,400 $39,475-$84,200 $52,851-$84,200 n/a 22%
$84,201-$160,725 $168,401-$321,450 $84,201-$160,725 $84,201-$160,700 $2,601-$9,300 24%
$160,726-$204,100 $321,451-$408,200 $160,726-$204,100 $160,701-$204,100 n/a 32%
$204,101-$510,300 $408,201-$612,350 $204,101-$306,175 $204,101-$510,300 $9,301-$12,750 35%
$510,301+ $612,351+ $300,001+ $306,176+ $12,751+ 37%
  • Capital gains on collectibles and small business stock are taxed at the normal tax rate but a maximum of 28%. Collectibles are defined in 26 USC 408(m). Small business stocks are per Section 1202. Reference: Alistair M. Nevius (May 1, 2013). "Qualified small business stock". Journal of Accountancy. https://www.journalofaccountancy.com/issues/2013/may/20137453.html.
  • Unrecaptured Section 1250 gain (from depreciation taken on real property) is taxed at the normal tax rate but a maximum of 25%.
  • In addition, there is a 3.8% Medicare tax rate on investment income in excess of an adjusted gross income of $200,000 ($250,000 for married filing jointly), and 0.9% on salary and self-employment income in excess of this level. See: ACA net investment income tax
Filing status and annual taxable income - 2019 Long-term capital gain rate
Single Married Filing Jointly or Qualified Widow(er) Married Filing Separately Head of Household Trusts and Estates Qualified dividends and other investments
$0-$39,375 $0-$78,750 $0-$39,375 $0-$52,750 $0-$2,650 0%
$39,375-$434,550 $78,751-$488,850 $39,376-$434,550 $52,751-$461,700 $2,651-$12,951 15%
$434,551+ $488,851+ $434,551+ $461,701+ $12,951+ 20%


Filing status and annual taxable income - 2018 Ordinary income tax rate
Single Married Filing Jointly or Qualified Widow(er) Married Filing Separately Head of Household Trusts and Estates
$0-$9,525 $0-$19,050 $0-$9,525 $0-$13,600 $0-$2,550 10%
$9,526-$38,700 $19,051-$77,400 $9,526-$38,700 $13,601-$51,800 n/a 12%
$38,701-$82,500 $77,401-$165,000 $38,701-$82,500 $51,801-$82,500 n/a 22%
$82,501-$157,500 $165,001-$315,000 $82,501-$157,500 $82,501-$157,500 $2,551-$9,150 24%
$157,501-$200,000 $315,001-$400,000 $157,501-$200,000 $157,501-$200,000 n/a 32%
$200,001-$500,000 $400,001-$600,000 $200,001-$300,000 $200,001-$500,000 $9,151-$12,500 35%
$500,001+ $600,001+ $300,001+ $500,001+ $12,501+ 37%
  • Capital gains on collectibles and small business stock are taxed at the normal tax rate but a maximum of 28%. Collectibles are defined in 26 USC 408(m). Small business stocks are per Section 1202. Reference: Alistair M. Nevius (May 1, 2013). "Qualified small business stock". Journal of Accountancy. https://www.journalofaccountancy.com/issues/2013/may/20137453.html.
  • Unrecaptured Section 1250 gain (from depreciation taken on real property) is taxed at the normal tax rate but a maximum of 25%.
  • In addition, there is a 3.8% Medicare tax rate on investment income in excess of an adjusted gross income of $200,000 ($250,000 for married filing jointly), and 0.9% on salary and self-employment income in excess of this level. See: ACA net investment income tax
Filing status and annual taxable income - 2018 Long-term capital gain rate
Single Married Filing Jointly or Qualified Widow(er) Married Filing Separately Head of Household Trusts and Estates Qualified dividends and other investments
$0-$38,600 $0-$77,200 $0-$38,600 $0-$51,700 $0-$2,600 0%
$38,601-$425,800 $77,201 - $479,000 $38,601-$425,801 $51,701-$452,400 $2,601-$12,700 15%
$425,801+ $479,001+ $425,801+ $452,401+ $12,701+ 20%
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This template centralizes information about tax rates so consistent information can be included across many articles.