Tax Rates

2021 Tax Rates

Current tax rates for various households, estates, social security and education.

2021 Tax Rates Schedule X - Single

If taxable income is over:

But not over:

The tax is:

$0

$9,950

10% of the taxable amount

$9,951

$40,525

$995 plus 12% of the amount over $9,950

$40,526

$86,375

$4,664 plus 22% of the amount over $40,525

$86,376

$164,925

$14,751 plus 24% of the amount over $86,375

$164,926

$209,425

$33,603 plus 32% of the amount over $164,925

$209,426

$523,600

$47,843 plus 35% of the amount over $209,425

$523,601

no limit

$157,804.25 plus 37% of the amount over $523,600

2021 Tax Rates Schedule Y-1 - Married Filing Jointly or Qualifying Widow(er)

If taxable income is over:

But not over:

The tax is:

$0

$19,900

10% of the taxable amount


$19,901

$81,050

$1,990 plus 12% of the amount over $19,990

$81,051

$172,750

$9,328 plus 22% of the amount over $81,050

$172,751

$329,850

$29,502 plus 24% of the amount over $172,750 

$329,851

$418,850

$67,206 plus 32% of the amount over $329,850

$418,851

$628,300

$95,686 plus 35% of the amount over $418,850

$628,301

no limit

$168,993.50 plus 37% of the amount over $628,300

2021 Tax Rates Schedule Y-2 - Married Filing Separately

If taxable income is over:

But not over:

The tax is:

$0

$9,950

10% of the taxable amount


$9,951

$40,525

$995 plus 12% of the amount over $9,950

$40,526

$86,375

$4,664 plus 22% of the amount over $40,525

$86,376

$164,925

$14,751 plus 24% of the amount over $86,375

$164,926

$209,425

$33,603 plus 32% of the amount over $164,925

$209,426

$314,150

$47,843 plus 35% of the amount over $209,425

$314,151

no limit

$84,496.75 plus 37% of the amount over $314,150

2021 Tax Rates Schedule Z - Head of Household

If taxable income is over:

But not over:

The tax is:

$0

$14,200

10% of the taxable amount


$14,201

$54,200

$1,420 plus 12% of the amount over $14,200

$54,201

$86,350

$6,220 plus 22% of the amount over $54,200

$86,351

$164,900

$13,293 plus 24% of the amount over $86,350

$164,901

$209,400

$32,145 plus 32% of the amount over $164,900

$209,401

$523,600

$46,385 plus 35% of the amount over $209,400

$523,601

no limit

$156,355 plus 37% of the amount over $523,600

2021 Tax Rates Estates & Trusts

If taxable income is over:

But not over:

The tax is:

$0

$2,650

10% of the taxable amount


$2,651

$9,550

$265 plus 24% of the amount over $2,650

$9,551

$13,050

$1,921 plus 35% of the amount over $9,550

$13,051

no limit

$3,146 plus 37% of the amount over $13,050