U.S. Federal Personal Income Tax Rates—2013 / 139
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
73,200
4,991.25 + 25%
36,250
73,200
111,525
14,228.75 + 28%
73,200
111,525
199,175
24,959.75 + 33%
111,525
199,175
225,000
52,564.25 + 35%
199,175
225,000
61,603 + 39.6%
225,000
If Taxable Income
Is Over
But Not Over
The Tax
Rate Is
Of the
Amount Over
$ 0
$ 12,750
10%
$ 0
12,750
48,600
$ 1,275 + 15%
12,750
48,600
125,450
6,652.50 + 25%
48,600
125,450
203,150
25,865 + 28%
125,450
203,150
398,350
47,621 + 33%
203,150
398,350
425,000
112,037 + 35%
398,350
425,000
121,364.50 + 39.6%
425,000
Married individuals filing separate returns
Heads of households
Current as of June 30, 2013
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