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.