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U.S. Federal Personal Income Tax Rates—2013

If Taxable Income

Is Over

But Not Over

The Tax

Rate Is

Of the 

Amount Over

$          0

$  8,925

10%

$           0

8,925

36,250

$      892.50 + 15%

8,925

36,250

87,850

4,991.25 + 25%

36,250

87,850

183,250

17,891.25 + 28%

87,850

183,250

398,350

44,603.25 + 33%

183,250

398,350

400,000

115,586.25 + 35%

398,350

400,000

116,163.75 + 39.6%

400,000

If Taxable Income

Is Over

But Not Over

The Tax

Rate Is

Of the 

Amount Over

$          0

$   17,850

10%

$             0

17,850

72,500

$       1,785 + 15%

17,850

72,500

146,400

9,982.50 + 25%

72,500

146,400

223,050

28,457.50 + 28%

146,400

223,050

398,350

49,919.50 + 33%

223,050

398,350

450,000

107,768.50 + 35%

398,350

450,000

125,846 + 39.6%

450,000

Single taxpayers

Married individuals filing joint returns

Refer to notes on the following pages. 

Current as of June 30, 2013

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affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.