2016 Tax Brackets
For 2016, the Tax Brackets is 10% (10% rate), 15% (15% rate), $18,550 (15% rate, married couples) and 16 more figures below.
| Item | Rate | Married couples | Single taxpayers |
|---|---|---|---|
| 10% rate | 10% | - | - |
| 15% rate | 15% | $18,550 | $9,275 |
| 25% rate | 25% | $75,300 | $37,650 |
| 28% rate | 28% | $151,900 | $91,150 |
| 33% rate | 33% | $231,450 | $190,150 |
| 35% rate | 35% | $413,350 | $413,350 |
| Top rate | 39.6% | - | - |
| 39.6% rate | - | $466,950 | $415,050 |
A dash is a figure this site has not published for that row, not an amount of zero.
Effective 2016-01-01Source: Rev. Proc. 2015-53 (IRS)Verified 2026-09-02
Who it applies to
All individual federal income taxpayers for the 2016 tax year
What changed this year, and why
For taxable years beginning in 2016, the IRS published seven federal income tax brackets: 10%, 15%, 25%, 28%, 33%, 35%, and 39.6%. The income thresholds where each rate takes effect depend on filing status. For single taxpayers, the 10% rate applied to the first $9,275 of taxable income. The 15% rate applied to income over $9,275 up to $37,650. The 25% rate applied to income over $37,650 up to $91,150. The 28% rate applied to income over $91,150 up to $190,150. The 33% rate applied to income over $190,150 up to $413,350. The 35% rate applied to income over $413,350 up to $415,050. Income over $415,050 was taxed at the top rate of 39.6%. For married couples filing jointly, the 10% rate applied to the first $18,550 of taxable income. The 15% rate applied to income over $18,550 up to $75,300. The 25% rate applied to income over $75,300 up to $151,900. The 28% rate applied to income over $151,900 up to $231,450. The 33% rate applied to income over $231,450 up to $413,350. The 35% rate applied to income over $413,350 up to $466,950. Income over $466,950 was taxed at the top rate of 39.6%.
Common questions
- How many tax brackets were there in 2016?
- There were seven brackets for 2016: 10%, 15%, 25%, 28%, 33%, 35%, and 39.6%.
- What was the top tax rate in 2016?
- For single filers, the top rate of 39.6% applied to taxable income over $415,050. For married couples filing jointly, it applied to taxable income over $466,950.
- Were the brackets the same for everyone?
- The brackets depended on filing status. For example, the 15% bracket began at $9,275 of taxable income for single filers and at $18,550 for married couples filing jointly.
The bracket rate is not the rate on all your income
The tax brackets in the 2016 IRS rate schedules show the rate that applies to income within each bracket range, not the rate that applies to all of your taxable income. In a progressive tax system like the federal income tax, each rate applies only to the income within that specific bracket, not to your entire taxable income. For example, if you are single and your taxable income falls in the 25% bracket, you do not pay 25% on all your income. Instead, you pay 10% on income up to $9,275, then 15% on income between $9,275 and $37,650, then 25% only on the amount over $37,650 up to $91,150. This means your effective tax rate is lower than the rate shown in your highest bracket. The IRS cautions taxpayers not to use the rate schedules to figure their total tax, because doing so would apply the top rate to all income rather than using the graduated bracket structure.
The Tax Rate Schedules are shown so you can see the tax rate that applies to all levels of taxable income. Do not use them to figure your tax.
Publication 17 (2016), Your Federal Income Tax (IRS)
Below $100,000 you look the tax up, above it you compute it
The IRS provides two different methods for figuring your federal income tax, depending on your taxable income amount. If your taxable income is below $100,000, you look up your tax in the 2016 Tax Table, which gives a pre-calculated tax amount for each narrow band of income and each filing status, so the figure you copy is the tax itself rather than a rate to multiply by. If your taxable income is $100,000 or over, the table stops and you must use the Tax Computation Worksheet instead, which applies the bracket arithmetic directly. The two agree to within rounding: the table simply pre-computes it, taxing the midpoint of the band your income falls in rather than the exact figure. That is why a return checked against the brackets on this page can differ from the table by a few dollars either way, and it is the table's banding rather than an error.
$100,000 or over use the Tax Computation Worksheet
Publication 17 (2016), Your Federal Income Tax (IRS)
Filing as head of household while still married
A married taxpayer may qualify for head of household filing status if they are considered unmarried on the last day of the tax year. According to Publication 17, you are considered unmarried on the last day of the tax year if you meet all of the following tests: you file a separate return, you paid more than half the cost of keeping up your home for the tax year, your spouse did not live in your home during the last 6 months of the tax year, your home was the main home of your child, stepchild, or foster child for more than half the year, and you must be able to claim an exemption for the child. If you meet all these requirements, you can file as head of household rather than married filing separately, which typically results in a lower tax rate and higher standard deduction than the married filing separately status. This special rule recognizes that some married taxpayers are effectively maintaining separate households and bearing the primary financial responsibility for their children.
3. Your spouse didn't live in your home dur- ing the last 6 months of the tax year. Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances.
Publication 17 (2016), Your Federal Income Tax (IRS)
What a joint return makes each spouse liable for
When spouses file a joint tax return, both parties may be held responsible, jointly and individually, for the tax and any interest or penalty due on that return. This means that if one spouse does not pay the tax due, the other spouse may have to pay it. If one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Importantly, one spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. This joint liability applies regardless of who earned the income or who prepared the return. The IRS may pursue either spouse for the full amount owed. Taxpayers who are concerned about their spouse's reporting accuracy or ability to pay may want to consider filing separately to avoid this joint responsibility, though married filing separately typically results in higher taxes than married filing jointly. In some cases, spouses may qualify for relief from joint responsibility through innocent spouse relief, separation of liability, or equitable relief.
This means that if one spouse doesn't pay the tax due, the other may have to. Or, if one spouse doesn't report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS.
Publication 17 (2016), Your Federal Income Tax (IRS)
The income these brackets do not tax
The 2016 tax rate schedules and brackets apply to ordinary income such as wages, salaries, and interest. However, certain types of investment income are taxed at different rates and must be calculated using special worksheets rather than the regular tax tables. If you have qualified dividends or net capital gain, you must use the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet to figure your tax. These worksheets apply lower maximum rates to long-term capital gains and qualified dividends, rather than the ordinary income tax rates that apply to wages and other ordinary income. This preferential treatment of investment income means that taxpayers with significant capital gains or qualified dividends may owe less tax than they would if all their income were taxed at ordinary rates. The special worksheets ensure that these types of income receive the lower capital gains rates established by Congress rather than being taxed as ordinary income.
Use the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet (whichever applies) to figure your tax if you have qualified dividends or net capital gain.
Publication 17 (2016), Your Federal Income Tax (IRS)
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Rev. Proc. 2015-53 (IRS)
- 10% rate
Not over $18,550 10% of the taxable income
- 15% rate
Over $18,550 but $1,855 plus 15% of not over $75,300 the excess over $18,550
- 15% rate, married couples
Over $18,550 but $1,855 plus 15% of not over $75,300 the excess over $18,550
- 25% rate
Over $75,300 but $10,367.50 plus 25% of not over $151,900 the excess over $75,300
- 25% rate, married couples
Over $75,300 but $10,367.50 plus 25% of not over $151,900 the excess over $75,300
- 28% rate
Over $151,900 but $29,517.50 plus 28% of not over $231,450 the excess over $151,900
- 28% rate, married couples
Over $151,900 but $29,517.50 plus 28% of not over $231,450 the excess over $151,900
- 33% rate
Over $231,450 but $51,791.50 plus 33% of not over $413,350 the excess over $231,450
- 33% rate, married couples
Over $231,450 but $51,791.50 plus 33% of not over $413,350 the excess over $231,450
- 35% rate
Over $413,350 but $111,818.50 plus 35% of not over $466,950 the excess over $413,350
- 35% rate, married couples
Over $413,350 but $111,818.50 plus 35% of not over $466,950 the excess over $413,350
- Top rate
Over $466,950 $130,578.50 plus 39.6% of the excess over $466,950
- 39.6% rate, married couples
Over $466,950 $130,578.50 plus 39.6% of the excess over $466,950
- 15% rate, single taxpayers
TABLE 3 - Section 1(c) – Unmarried Individuals (other than Surviving Spouses and Heads of Households) If Taxable Income Is: The Tax Is: Not over $9,275 10% of the taxable income Over $9,275 but $927.50 plus 15% of not over $37,650 the excess over $9,275
- 25% rate, single taxpayers
Over $37,650 but $5,183.75 plus 25% of not over $91,150 the excess over $37,650
- 28% rate, single taxpayers
Over $91,150 but $18,558.75 plus 28% of not over $190,150 the excess over $91,150
- 33% rate, single taxpayers
Over $190,150 but $46,278.75 plus 33% of not over $413,350 the excess over $190,150
- 35% rate, single taxpayers
Over $413,350 $119,934.75 plus 35% of not over $415,050 the excess over $413,350
- 39.6% rate, single taxpayers
Over $415,050 $120,529.75 plus 39.6% of the excess over $415,050