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

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