138 /
U.S. Federal Personal Income Tax Rates—2014
If Taxable Income
Is Over
But Not Over
The Tax
Rate Is
Of the
Amount Over
$ 0
$ 9,075
10%
$ 0
9,075
36,900
$ 907.50 + 15%
9,075
36,900
89,350
5,081.25 + 25%
36,900
89,350
186,350
18,193.75 + 28%
89,350
186,350
405,100
45,353.75 + 33%
186,350
405,100
406,750
117,541.25 + 35%
405,100
406,750
118,118.75 + 39.6%
406,750
If Taxable Income
Is Over
But Not Over
The Tax
Rate Is
Of the
Amount Over
$ 0
$ 18,150
10%
$ 0
18,150
73,800
$ 1,815 + 15%
18,150
73,800
148,850
10,162.50 + 25%
73,800
148,850
226,850
28,925 + 28%
148,850
226,850
405,100
50,765 + 33%
226,850
405,100
457,600
109,587.50 + 35%
405,100
457,600
127,962.50 + 39.6%
457,600
Single taxpayers
Married individuals filing joint returns
Refer to notes on the following pages.
© 2014 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms
affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.