Comparison of Individual Tax Rates: 2017 Law versus 2018 Tax Reform*

*Tax Reform rate cuts expire in 2025.

2017 LAW:

TAXABLE INCOME

2017 LAW:

TAX RATE

2018 TAX REFORM:

TAXABLE INCOME

2018 TAX REFORM:

TAX RATE

Under $9,325 Individual
Under $18,650 Married
10% Under $9,525 Individual
Under $19,500 Married
 10%
$9,325 – $37,950 Individual
$18,650 – $75,900 Married
15% $9,526 – $38,700 Individual
$19,500 – $77,400 Married
 12%
$37,950 – $91,900 Individual
$75,900 – $153,100 Married
25% $38,701 – $82,500 Individual
$77,401 – $165,000 Married
 22%
$91,900 – $191,650 Individual
$153,100 – $233,350 Married
28% $82,500 – $157,500 Individual
$165,001 – $315,000 Married
 24%
$191,650 – $416,700 Individual
$233,350 – $416,700 Married
33% $157,500 – $200,000 Indivdual
$315,001 – $400,000 Married
 32%
$416,700 – $418,400 Individual
$416,700 – $470,700 Married
35% $200,001 – $500,000 Individual
$400,001 – $600,000 Married
 35%
Over $418,400 Individual
Over $470,700 Married
39.6% Over $500,000 Individual
Over $600,001 Married
 37%