2019 Tax Brackets
For 2019, the Tax Brackets is 37% (Top rate), $510,300 (37% rate, single taxpayers), $612,350 (37% rate, married couples) and 16 more figures below.
| Item | Rate | Single taxpayers | Married couples |
|---|---|---|---|
| 37% rate | 37% | $510,300 | $612,350 |
| 35% rate | 35% | $204,100 | $408,200 |
| 32% rate | 32% | $160,725 | $321,450 |
| 24% rate | 24% | $84,200 | $168,400 |
| 22% rate | 22% | $39,475 | $78,950 |
| 12% rate | 12% | $9,700 | $19,400 |
| 10% rate | 10% | - | - |
A dash is a figure this site has not published for that row, not an amount of zero.
Effective 2019-01-01Source: IR-2018-222 (IRS)Verified 2026-09-01
Compared with 2018
| Item | 2018 | 2019 | Change |
|---|---|---|---|
| Top rate | 37% | 37% | +0% (+0.0%) |
| 37% rate, single taxpayers | $500,000 | $510,300 | +$10,300 (+2.1%) |
| 37% rate, married couples | $600,000 | $612,350 | +$12,350 (+2.1%) |
| 35% rate | 35% | 35% | +0% (+0.0%) |
| 35% rate, single taxpayers | $200,000 | $204,100 | +$4,100 (+2.1%) |
| 35% rate, married couples | $400,000 | $408,200 | +$8,200 (+2.1%) |
| 32% rate | 32% | 32% | +0% (+0.0%) |
| 32% rate, single taxpayers | $157,500 | $160,725 | +$3,225 (+2.0%) |
| 32% rate, married couples | $315,000 | $321,450 | +$6,450 (+2.0%) |
| 24% rate | 24% | 24% | +0% (+0.0%) |
| 24% rate, single taxpayers | $82,500 | $84,200 | +$1,700 (+2.1%) |
| 24% rate, married couples | $165,000 | $168,400 | +$3,400 (+2.1%) |
| 22% rate | 22% | 22% | +0% (+0.0%) |
| 22% rate, single taxpayers | $38,700 | $39,475 | +$775 (+2.0%) |
| 22% rate, married couples | $77,400 | $78,950 | +$1,550 (+2.0%) |
| 12% rate | 12% | 12% | +0% (+0.0%) |
| 12% rate, single taxpayers | $9,525 | $9,700 | +$175 (+1.8%) |
| 12% rate, married couples | $19,050 | $19,400 | +$350 (+1.8%) |
| 10% rate | 10% | 10% | +0% (+0.0%) |
Who it applies to
Individual taxpayers filing federal income tax returns for tax year 2019 (returns generally filed in 2020).
What changed this year, and why
For tax year 2019, the IRS announced inflation-adjusted tax rate schedules. The rate thresholds apply to single taxpayers and married couples filing jointly.
Common questions
- What is the top tax rate for 2019?
- The highest rate is 37 percent, applied to taxable income above $510,300 for single filers and above $612,350 for married couples filing jointly.
- What is the lowest tax rate for 2019?
- The 10 percent rate applies to the first $9,700 of taxable income for single filers and the first $19,400 for married couples filing jointly. Income above that amount is taxed at the 12 percent bracket.
The bracket rate is not the rate on all your income
The tax brackets show marginal rates, meaning each rate applies only to income within a specific range, not to all of your taxable income. For example, if you are single and your taxable income falls above the 22% bracket threshold of $39,475, you do not pay 22% on everything you earn. Instead, you pay 10% on income up to $9,700, then 12% on income over $9,700 up to $39,475, and only 22% on the amount over $39,475. The highest bracket your income reaches is your marginal rate, but your overall effective rate is lower because the lower brackets tax the income within them at lower percentages. The IRS publishes the Tax Rate Schedules so taxpayers can see what rates apply at each income level, but the schedules themselves are not used to compute your tax. Instead, you look up your tax in the Tax Table or use the Tax Computation Worksheet, depending on your taxable income.
The Tax Rate Schedules are shown so you can see the tax rate that applies to all levels of taxable income. Don’t use them to figure your tax.
Publication 17 (2019), Your Federal Income Tax (IRS)
Below $100,000 you look the tax up, above it you compute it
For 2019, taxpayers generally use one of two methods to calculate their federal income tax, depending on the amount of their taxable income. If your taxable income is below $100,000, you look up your tax in the Tax Table, which provides the exact tax amount for each income range based on your filing status. If your taxable income is $100,000 or more, you must use the Tax Computation Worksheet instead. The worksheet provides the tax brackets and formulas for each filing status. The 2019 tax brackets range from 10% to 37%. For married couples filing jointly, the 37% rate applies to income over $612,350, the 35% rate applies to income over $408,200 up to $612,350, the 32% rate applies to income over $321,450 up to $408,200, the 24% rate applies to income over $168,400 up to $321,450, the 22% rate applies to income over $78,950 up to $168,400, the 12% rate applies to income over $19,400 up to $78,950, and the 10% rate applies to income up to $19,400. Single taxpayers have different bracket thresholds, with the 37% rate applying to income over $510,300.
$100,000 or over use the Tax Computation Worksheet
Publication 17 (2019), 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. To be considered unmarried, you must meet all of the following tests: you must file a separate return (which includes filing as married filing separately, single, or head of household), you must have paid more than half of 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 meet all these tests, you are considered unmarried for head of household purposes and can file using the head of household tax brackets, which generally provide more favorable rates than married filing separately.
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 (2019), Your Federal Income Tax (IRS)
What a joint return makes each spouse liable for
When married couples file a joint return, both spouses are jointly and individually responsible for the entire tax liability, including any interest or penalties. This means that if one spouse fails to pay the tax owed, the other spouse may be required to pay it. Similarly, if one spouse does not report the correct amount of tax, both spouses may be held responsible for any additional taxes the IRS assesses. One spouse can be held responsible for the full tax due even if all of the income was earned by the other spouse. This joint responsibility continues even after divorce or separation, unless the couple qualifies for innocent spouse relief or equitable relief. The IRS may also hold both spouses responsible if the tax is understated due to incorrect deductions or credits claimed on the joint return. Taxpayers who believe they should not be held liable for their spouse's tax obligations should review the IRS guidelines for innocent spouse relief to determine if they qualify for protection from joint liability.
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.
Publication 17 (2019), Your Federal Income Tax (IRS)
The income these brackets do not tax
Ordinary income tax brackets do not apply to qualified dividends or net capital gains. Instead, those types of income are taxed at special maximum capital gain rates that are generally lower than the ordinary rates. Taxpayers figure the tax on this income using either the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet, whichever applies, rather than by looking up their tax in the regular rate schedule. A net capital gain exists when both Schedule D lines 15 and 16 are gains. The capital gain rate depends on the regular tax bracket that would otherwise apply to the taxpayer's income. For example, if the regular rate that would apply is 37%, the capital gain rate is lower than 37%; if the regular rate would be 22%, 24%, 32%, or 35%, the capital gain rate is also lower than those ordinary rates. Certain types of gains, such as collectibles gain or unrecaptured section 1250 gain, are subject to different special rates. These lower capital gain rates are also used when figuring alternative minimum tax.
Tax computation using maximum capital gain rates. 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 (2019), 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.
IR-2018-222 (IRS)
- Top rate
For tax year 2019, the top rate is 37 percent
- 37% rate, single taxpayers
for individual single taxpayers with incomes greater than $510,300
- 37% rate, married couples
($612,350 for married couples filing jointly)
- 35% rate
35 percent, for incomes over $204,100
- 35% rate, single taxpayers
35 percent, for incomes over $204,100
- 35% rate, married couples
35 percent, for incomes over $204,100 ($408,200 for married couples filing jointly)
- 32% rate
32 percent for incomes over $160,725
- 32% rate, single taxpayers
32 percent for incomes over $160,725
- 32% rate, married couples
32 percent for incomes over $160,725 ($321,450 for married couples filing jointly)
- 24% rate
24 percent for incomes over $84,200
- 24% rate, single taxpayers
24 percent for incomes over $84,200
- 24% rate, married couples
24 percent for incomes over $84,200 ($168,400 for married couples filing jointly)
- 22% rate
22 percent for incomes over $39,475
- 22% rate, single taxpayers
22 percent for incomes over $39,475
- 22% rate, married couples
22 percent for incomes over $39,475 ($78,950 for married couples filing jointly)
- 12% rate
12 percent for incomes over $9,700
- 12% rate, single taxpayers
12 percent for incomes over $9,700
- 12% rate, married couples
12 percent for incomes over $9,700 ($19,400 for married couples filing jointly)
- 10% rate
The lowest rate is 10 percent for incomes of single individuals with incomes of $9,700 or less