2017 Tax Brackets
For 2017, the Tax Brackets is 10% (10% rate), 15% (15% rate), $18,650 (15% rate, married couples) and 16 more figures below.
| Item | Rate | Married couples | Single taxpayers |
|---|---|---|---|
| 10% rate | 10% | - | - |
| 15% rate | 15% | $18,650 | $9,325 |
| 25% rate | 25% | $75,900 | $37,950 |
| 28% rate | 28% | $153,100 | $91,900 |
| 33% rate | 33% | $233,350 | $191,650 |
| 35% rate | 35% | $416,700 | $416,700 |
| Top rate | 39.6% | - | - |
| 39.6% rate | - | $470,700 | $418,400 |
A dash is a figure this site has not published for that row, not an amount of zero.
Effective 2017-01-01Source: Rev. Proc. 2016-55 (IRS)Verified 2026-09-02
Compared with 2016
| Item | 2016 | 2017 | Change |
|---|---|---|---|
| 10% rate | 10% | 10% | +0% (+0.0%) |
| 15% rate | 15% | 15% | +0% (+0.0%) |
| 15% rate, married couples | $18,550 | $18,650 | +$100 (+0.5%) |
| 25% rate | 25% | 25% | +0% (+0.0%) |
| 25% rate, married couples | $75,300 | $75,900 | +$600 (+0.8%) |
| 28% rate | 28% | 28% | +0% (+0.0%) |
| 28% rate, married couples | $151,900 | $153,100 | +$1,200 (+0.8%) |
| 33% rate | 33% | 33% | +0% (+0.0%) |
| 33% rate, married couples | $231,450 | $233,350 | +$1,900 (+0.8%) |
| 35% rate | 35% | 35% | +0% (+0.0%) |
| 35% rate, married couples | $413,350 | $416,700 | +$3,350 (+0.8%) |
| Top rate | 39.6% | 39.6% | +0% (+0.0%) |
| 39.6% rate, married couples | $466,950 | $470,700 | +$3,750 (+0.8%) |
| 15% rate, single taxpayers | $9,275 | $9,325 | +$50 (+0.5%) |
| 25% rate, single taxpayers | $37,650 | $37,950 | +$300 (+0.8%) |
| 28% rate, single taxpayers | $91,150 | $91,900 | +$750 (+0.8%) |
| 33% rate, single taxpayers | $190,150 | $191,650 | +$1,500 (+0.8%) |
| 35% rate, single taxpayers | $413,350 | $416,700 | +$3,350 (+0.8%) |
| 39.6% rate, single taxpayers | $415,050 | $418,400 | +$3,350 (+0.8%) |
Who it applies to
All individual federal income taxpayers for the 2017 tax year
What changed this year, and why
For taxable years beginning in 2017, 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 $9,325 of taxable income. The 15% rate applied to income over $9,325 up to $37,950. The 25% rate applied to income over $37,950 up to $91,900. The 28% rate applied to income over $91,900 up to $191,650. The 33% rate applied to income over $191,650 up to $416,700. The 35% rate applied to income over $416,700 up to $418,400. Income over $418,400 was taxed at the top rate of 39.6%. For married couples filing jointly, the 10% rate applied to the first $18,650 of taxable income. The 15% rate applied to income over $18,650 up to $75,900. The 25% rate applied to income over $75,900 up to $153,100. The 28% rate applied to income over $153,100 up to $233,350. The 33% rate applied to income over $233,350 up to $416,700. The 35% rate applied to income over $416,700 up to $470,700. Income over $470,700 was taxed at the top rate of 39.6%.
Common questions
- How many tax brackets were there in 2017?
- There were seven brackets for 2017: 10%, 15%, 25%, 28%, 33%, 35%, and 39.6%.
- What was the top tax rate in 2017?
- For single filers, the top rate of 39.6% applied to taxable income over $418,400. For married couples filing jointly, it applied to taxable income over $470,700.
- Were the brackets the same for everyone?
- The brackets depended on filing status. For example, the 15% bracket began at $9,325 of taxable income for single filers and at $18,650 for married couples filing jointly.
The bracket rate is not the rate on all your income
IRS calls these tables "Tax Rate Schedules" and publishes them so you can see the rate that applies at every income level, but they are not what you use to work out the tax on your return. For 2017, a single taxpayer's brackets run from 10% on the first dollars up through 39.6% above $416,700, and a married couple's brackets run from 10% on the first dollars up through 39.6% above $470,700. The rate shown for a given bracket applies only to the income that falls inside that bracket, not to the income below it. A single taxpayer who crosses into the 25% bracket at $37,950, for example, does not pay 25% on the whole amount; the first $9,325 is still taxed at 10%, and the slice between $9,325 and $37,950 is taxed at 15%, with 25% applying only to what is left above $37,950. The same stacking applies at every step: the 28% rate starts at $91,900 for single filers and $153,100 for married couples, the 33% rate starts at $191,650 and $233,350, and the 35% rate starts at $416,700 for both single filers and married couples. To turn these rates into an actual tax bill you use the Tax Table or the Tax Computation Worksheet, which already do the bracket math for you.
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 (2017), 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 2017 Tax Table, which provides pre-calculated tax amounts for specific income ranges. If your taxable income is $100,000 or more, you must use the Tax Computation Worksheet instead. The worksheet uses a formula based on your filing status and income level to calculate your tax. This threshold exists because printing a complete tax table for all income levels would be impractical, so the IRS uses the worksheet method for higher incomes where the table would become too large.
$100,000 or over use the Tax Computation Worksheet
Publication 17 (2017), Your Federal Income Tax (IRS)
Filing as head of household while still married
You can file as head of household even while legally married if you meet the IRS tests for being "considered unmarried" on the last day of the tax year. To qualify, you must meet all of these requirements: you must file a separate return, you must have paid more than half the cost of keeping up your home for the tax year, your spouse must not have lived in your home during the last 6 months of the tax year, your home must have been 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 that child. If you satisfy all these tests, the IRS treats you as unmarried for filing status purposes, allowing you to use head of household filing status, which provides more favorable tax brackets than married filing separately.
Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmar- ried on the last day of the year. You are consid- ered unmarried on the last day of the tax year if you meet all the following tests. 1. You file a separate return. A separate re- turn includes a return claiming married fil- ing separately, single, or head of house- hold filing status. 2. You paid more than half of the cost of keeping up your home for the tax year. 3. Your spouse didn't live in your home dur- ing the last 6 months of the tax year.
Publication 17 (2017), Your Federal Income Tax (IRS)
What a joint return makes each spouse liable for
When you and your spouse file a joint federal income tax return, both of you become responsible for the entire tax liability shown on that return, plus any interest or penalties. This joint responsibility means the IRS can collect the full amount from either spouse individually. If one spouse doesn't pay the tax due, the other spouse may have to pay it. If one spouse doesn't report income correctly, both spouses may be held responsible for any additional taxes the IRS assesses. One spouse can be held responsible for all the tax due even if all the income was earned by the other spouse. This is why some couples choose to file separately if they believe their spouse isn't reporting all income or if they don't want to be responsible for potential underpayment.
Joint responsibility. Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint re- turn. 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. One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse.
Publication 17 (2017), Your Federal Income Tax (IRS)
The income these brackets do not tax
The regular tax brackets and tax tables don't apply to all types of income. Long-term capital gains and qualified dividends receive special tax treatment and are taxed at lower maximum rates than ordinary income. The IRS states that "the tax rates that apply to a net capital gain are generally lower than the tax rates that apply to other income" and calls these lower rates "the maximum capital gain rates." For 2017, these preferential rates include 0%, 15%, 20%, 25%, and 28%, depending on the type of gain. If you have net capital gains or qualified dividends, you must use special worksheets rather than the regular tax tables to calculate your tax. These worksheets apply the preferential rates to your investment income instead of the ordinary bracket rates, which means your long-term investment income is taxed at lower rates than your wages, salaries, and other ordinary income.
Capital Gain Tax Rates The tax rates that apply to a net capital gain are generally lower than the tax rates that apply to other income. These lower rates are called the maximum capital gain rates. The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. For 2017, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%.
Publication 17 (2017), 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. 2016-55 (IRS)
- 10% rate
Not over $18,650 10% of the taxable income
- 15% rate
Over $18,650 but $1,865 plus 15% of not over $75,900 the excess over $18,650
- 15% rate, married couples
Over $18,650 but $1,865 plus 15% of not over $75,900 the excess over $18,650
- 25% rate
Over $75,900 but $10,452.50 plus 25% of not over $153,100 the excess over $75,900
- 25% rate, married couples
Over $75,900 but $10,452.50 plus 25% of not over $153,100 the excess over $75,900
- 28% rate
Over $153,100 but $29,752.50 plus 28% of not over $233,350 the excess over $153,100
- 28% rate, married couples
Over $153,100 but $29,752.50 plus 28% of not over $233,350 the excess over $153,100
- 33% rate
Over $233,350 but $52,222.50 plus 33% of not over $416,700 the excess over $233,350
- 33% rate, married couples
Over $233,350 but $52,222.50 plus 33% of not over $416,700 the excess over $233,350
- 35% rate
Over $416,700 but $112,728 plus 35% of not over $470,700 the excess over $416,700
- 35% rate, married couples
Over $416,700 but $112,728 plus 35% of not over $470,700 the excess over $416,700
- Top rate
Over $470,700 $131,628 plus 39.6% of the excess over $470,700
- 39.6% rate, married couples
Over $470,700 $131,628 plus 39.6% of the excess over $470,700
- 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 $9,325 10% of the taxable income Over $9,325 but $932.50 plus 15% of not over $37,950 the excess over $9,325
- 25% rate, single taxpayers
Over $37,950 but $5,226.25 plus 25% of not over $91,900 the excess over $37,950
- 28% rate, single taxpayers
Over $91,900 but $18,713.75 plus 28% of not over $191,650 the excess over $91,900
- 33% rate, single taxpayers
Over $191,650 but $46,643.75 plus 33% of not over $416,700 the excess over $191,650
- 35% rate, single taxpayers
Over $416,700 $120,910.25 plus 35% of not over $418,400 the excess over $416,700
- 39.6% rate, single taxpayers
Over $418,400 $121,505.25 plus 39.6% of the excess over $418,400