Brackets & rates
5 figures in this family, published by IRS. This site holds 50 records for them, covering 2016 to 2026.
Each amount below is the one currently in force. Every one of them was read out of a government document, is quoted beside the number on its own page with a stored copy of that document, and carries the date it was last checked against it. How that is done, and what happens when a figure turns out to be wrong, is set out under methodology and corrections.
- AMT Exemption$140,2002026 · Exemption, joint returns or surviving spouses
- Capital Gains Tax Rate$98,9002026 · Top of the 0% bracket, joint filers
- Corporate Tax Rate21%2026 · Rate
- Net Investment Income Tax Threshold3.8%2026 · Rate
- Tax Brackets37%2026 · Top rate