U.S. Federal Personal Income Tax Rates—2014 / 139
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
74,425
5,081.25 + 25%
36,900
74,425
113,425
14,462.50 + 28%
74,425
113,425
202,550
25,382.50 + 33%
113,425
202,550
228,800
54,793.75 + 35%
202,550
228,800
63,981.25 + 39.6%
228,800
If Taxable Income
Is Over
But Not Over
The Tax
Rate Is
Of the
Amount Over
$ 0
$ 12,950
10%
$ 0
12,950
49,400
$ 1,295 + 15%
12,950
49,400
127,550
6,762.50 + 25%
49,400
127,550
206,600
26,300 + 28%
127,550
206,600
405,100
48,434 + 33%
206,600
405,100
432,200
113,939 + 35%
405,100
432,200
123,424 + 39.6%
432,200
Married individuals filing separate returns
Heads of households
© 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.