2019 Individual Tax Rates

Tax Rate Taxable Income
Single
10% $1 – 9,700
12% $9,701 – 39,475
22% $39,476 – 84,200
24% $84,201 – 160,725
32% $160,726 – 204,100
35% $204,101 – 510,300
37% Over $510,300
Married Joint
10% $1 – 19,400
12% $19,401 – 78,950
22% $78,951 – 168,400
24% $168,401 – 321,450
32% $321,451 – 408,200
35% $408,201 – 612,350
37% Over $612,350
Married Separate
10% $1 – 9,700
12% $9,701 – 39,475
22% $39,476 – 84,200
24% $84,201 – 160,725
32% $160,726 – 204,100
35% $204,101 – 306,175
37% Over $306,175
Head of Household
10% $1 – 13,850
12% $13,851 – 52,850
22% $52,851 – 84,200
24% $84,201 – 160,700
32% $160,701 – 204,100
35% $204,101 – 510,300
37% Over $510,300
   

2019 Medicare tax on earned income. A 0.9% Medicare surtax is imposed on wages and self-employment income exceeding $200,000 for singles and $250,000 for married couples.

2019 Medicare tax on unearned Income. A 3.8% Medicare tax is imposed on unearned income (interest, dividends, annuities, royalties, and certain rents) for singles with modified AGI exceeding $200,000 and for married couples with AGI exceeding $250,000.