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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