Individual Income Tax Rate Schedule

Year 2023

Single

At leastNo more thanTax rate
$1$4,4890.0%
$4,4905.8%

Married

At leastNo more thanTax rate
$1$8,9780.0%
$8,9795.8%

Year 2022

(Index formula: 1.662)

Single

At leastLess thanTaxRate
$1$1,662$0.00plus 1.0% of the amount over $0
$1,662$4,987$16.62plus 3.0% of the amount over $1,662
$4,987$8,311$116.36plus 4.5% of the amount over $4,987
$8,311$265.96plus 6.0% of the amount over $8,311

Married

At leastLess thanTaxRate
$1$3,324$0.00plus 1.0% of the amount over $0
$3,324$9,974$33.24plus 3.0% of the amount over $3,324
$9,974$16,622$232.72plus 4.5% of the amount over $9,974
$16,622$531.92plus 6.0% of the amount over $16,622

Year 2021

(Index formula: 1.588)

Single

At leastLess thanTaxRate
$1$1,588$0.00plus 1.0% of the amount over $0
$1,588$4,763$15.88plus 3.1% of the amount over $1,588
$4,763$6,351$114.32plus 4.5% of the amount over $4,763
$6,351$7,939$185.77plus 5.5% of the amount over $6,351
$7,939 $273.10plus 6.5% of the amount over $7,939

Married

At leastLess thanTaxRate
$1$3,176$0.00plus 1.0% of the amount over $0
$3,176$9,526$31.76plus 3.1% of the amount over $3,176
$9,526$12,702$228.64plus 4.5% of the amount over $9,526
$12,702$15,878$371.54plus 5.5% of the amount over $12,702
$15,878 $546.20plus 6.5% of the amount over $15,878

Year 2020

(Index formula: 1.568)

Single

At leastLess thanTaxRate
$1$1,568$0.00plus 1.125% of the amount over $0
$1,568$3,136$17.64plus 3.125% of the amount over $1,568
$3,136$4,704$66.64plus 3.625% of the amount over $3,136
$4,704$6,272$123.48plus 4.625% of the amount over $4,704
$6,272$7,840$196.00plus 5.625% of the amount over $6,272
$7,840$11,760$284.20plus 6.625% of the amount over $7,840
$11,760$543.90plus 6.925% of the amount over $11,760

Married

At leastLess thanTaxRate
$1$3,136$0.00plus 1.125% of the amount over $0
$3,136$6,272$35.28plus 3.125% of the amount over $3,136
$6,272$9,408$133.28plus 3.625% of the amount over $6,272
$9,408$12,544$246.96plus 4.625% of the amount over $9,408
$12,544$15,680$392.00plus 5.625% of the amount over $12,544
$15,680$23,520$568.40plus 6.625% of the amount over $15,680
$23,520 $1,087.80plus 6.925% of the amount over $23,520

Year 2019

(Index formula: 1.541)

Single

At leastLess thanTaxRate
$1$1,541$0.00plus 1.125% of the amount over $0
$1,541$3,081$17.33plus 3.125% of the amount over $1,541
$3,081$4,622$65.47plus 3.625% of the amount over $3,081
$4,622$6,162$121.32plus 4.625% of the amount over $4,622
$6,162$7,703$192.57plus 5.625% of the amount over $6,162
$7,703$11,554$279.22plus 6.625% of the amount over $7,703
$11,554 $534.37plus 6.925% of the amount over $11,554

Married

At leastLess thanTaxRate
$1$3,082$0.00plus 1.125% of the amount over $0
$3,082$6,162$34.66plus 3.125% of the amount over $3,082
$6,162$9,244$130.94plus 3.625% of the amount over $6,162
$9,244$12,324$242.64plus 4.625% of the amount over $9,244
$12,324$15,406$385.14plus 5.625% of the amount over $12,324
$15,406$23,108$558.44plus 6.625% of the amount over $15,406
$23,108 $1,068.74plus 6.925% of the amount over $23,108

Year 2018

(Index formula: 1.504)

Single

At leastLess thanTaxRate
$1$1,504$0.00plus 1.125% of the amount over $0
$1,504$3,008$16.92plus 3.125% of the amount over $1,504
$3,008$4,511$63.91plus 3.625% of the amount over $3,008
$4,511$6,015$118.42plus 4.625% of the amount over $4,511
$6,015$7,519$187.97plus 5.625% of the amount over $6,015
$7,519$11,279$272.56plus 6.625% of the amount over $7,519
$11,279 $521.63plus 6.925% of the amount over $11,279

Married

At leastLess thanTaxRate
$1$3,008$0.00plus 1.125% of the amount over $0
$3,008$6,016$33.84plus 3.125% of the amount over $3,008
$6,016$9,022$127.82plus 3.625% of the amount over $6,016
$9,022$12,030$236.84plus 4.625% of the amount over $9,022
$12,030$15,038$375.94plus 5.625% of the amount over $12,030
$15,038$22,558$545.12plus 6.625% of the amount over $15,038
$22,558 $1,043.26plus 6.925% of the amount over $22,558

Year 2017

(Index formula: 1.472)

Single

At leastLess thanTaxRate
$1$1,472$0.00plus 1.6% of the amount over $0
$1,472$2,945$23.56plus 3.6% of the amount over$1,472
$2,945$4,417$76.57plus 4.1% of the amount over $2,945
$4,417$5,890$136.94plus 5.1% of the amount over $4,417
$5,890$7,362$212.03plus 6.1% of the amount over $5,890
$7,362$11,043$301.85plus 7.1% of the amount over $7,362
$11,043 $563.21plus 7.4% of the amount over $11,043

Married

At leastLess thanTaxRate
$1$2,944$0.00plus 1.6% of the amount over $0
$2,944$5,890$47.12plus 3.6% of the amount over $2,944
$5,890$8,834$153.14plus 4.1% of the amount over $5,890
$8,834$11,780$273.88plus 5.1% of the amount over $8,834
$11,780$14,724$424.06plus 6.1% of the amount over $11,780
$14,724$22,086$603.70plus 7.1% of the amount over $14,724
$22,086 $1,126.42plus 7.4% of the amount over $22,086

Year 2016

(Index formula: 1.454)

Single

At leastLess thanTaxRate
$1$1,454$0.00plus 1.6% of the amount over $0
$1,454$2,908$23.26plus 3.6% of the amount over $1,454
$2,908$4,362$75.60plus 4.1% of the amount over $2,908
$4,362$5,816$135.21plus 5.1% of the amount over $4,362
$5,816$7,270$209.36plus 6.1% of the amount over $5,816
$7,270$10,905$298.05plus 7.1% of the amount over $7,270
$10,905 $556.14plus 7.4% of the amount over $10,905

Married

At leastLess thanTaxRate
$1$2,908$0.00plus 1.6% of the amount over $0
$2,908$5,816$46.52plus 3.6% of the amount over $2,908
$5,816$8,724$151.20plus 4.1% of the amount over $5,816
$8,724$11,632$270.42plus 5.1% of the amount over $8,724
$11,632$14,540$418.72plus 6.1% of the amount over $11,632
$14,540$21,810$596.10plus 7.1% of the amount over $14,540
$21,810 $1,112.28plus 7.4% of the amount over $21,810

Year 2015

(Index formula: 1.452)

Single

At leastLess thanTaxRate
$1$1,452$0.00plus 1.6% of the amount over $0
$1,452$2,904$23.23plus 3.6% of the amount over $1,452
$2,904$4,356$75.50plus 4.1% of the amount over $2,904
$4,356$5,808$135.03plus 5.1% of the amount over $4,356
$5,808$7,260$209.08plus 6.1% of the amount over $5,808
$7,260$10,890$297.65plus 7.1% of the amount over $7,260
$10,890 $555.38plus 7.4% of the amount over $10,890

Married

At leastLess thanTaxRate
$1$2,904$0.00plus 1.6% of the amount over $0
$2,904$5,808$46.46plus 3.6% of the amount over $2,904
$5,808$8,712$151.00plus 4.1% of the amount over $5,808
$8,712$11,616$270.06plus 5.1% of the amount over $8,712
$11,616$14,520$418.16plus 6.1% of the amount over $11,616
$14,520$21,780$595.30plus 7.1% of the amount over $14,520
$21,780 $1,110.76plus 7.4% of the amount over $21,780

Year 2014

(Index formula: 1.429)

Single

At leastLess thanTaxRate
$1$1,429$0.00plus 1.6% of the amount over $0
$1,429$2,858$22.86plus 3.6% of the amount over $1,429
$2,858$4,287$74.30plus 4.1% of the amount over $2,858
$4,287$5,716$132.89plus 5.1% of the amount over $4,287
$5,716$7,145$205.77plus 6.1% of the amount over $5,716
$7,145$10,718$292.94plus 7.1% of the amount over $7,145
$10,718 $546.59plus 7.4% of the amount over $10,718

Married

At leastLess thanTaxRate
$1$2,858$0.00plus 1.6% of the amount over $0
$2,858$5,716$45.72plus 3.6% of the amount over $2,858
$5,716$8,574$148.60plus 4.1% of the amount over $5,716
$8,574$11,432$265.78plus 5.1% of the amount over $8,574
$11,432$14,290$411.54plus 6.1% of the amount over $11,432
$14,290$21,436$585.88plus 7.1% of the amount over $14,290
$21,436 $1,093.18plus 7.4% of the amount over $21,436

Year 2013

(Index formula: 1.409)

Single

At leastLess thanTaxRate
$1$1,409$0.00plus 1.6% of the amount over $0
$1,409$2,818$22.54plus 3.6% of the amount over $1,409
$2,818$4,227$73,26plus 4.1% of the amount over $2,818
$4,227$5,636$131.03plus 5.1% of the amount over $4,227
$5,636$7,045$202.89plus 6.1% of the amount over $5,636
$7,045$10,568$288.84plus 7.1% of the amount over $7,045
$10,568 $538.94plus 7.4% of the amount over $10,568

Married

At leastLess thanTaxRate
$1$2,818$0.00plus 1.6% of the amount over $0
$2,818$5,636$45,08plus 3.6% of the amount over $2,818
$5,636$8,454$146.52plus 4.1% of the amount over $5,636
$8,454$11,272$262.06plus 5.1% of the amount over $8,454
$11,272$14,090$405.78plus 6.1% of the amount over $11,272
$14,090$21,136$577.68plus 7.1% of the amount over $14,090
$21,136 $1,077.88plus 7.4% of the amount over $21,136

Year 2012

(Index formula: 1.380)

Single

At leastLess thanTaxRate
$1$1,380$0.00plus 1.6% of the amount over $0
$1,380$2,760$22.08plus 3.6% of the amount over $1,380
$2,760$4,140$71.76plus 4.1% of the amount over $2,760
$4,140$5,520$128.34plus 5.1% of the amount over $4,140
$5,520$6,900$198.72plus 6.1% of the amount over $5,520
$6,900$10,350$282.90plus 7.1% of the amount over $6,900
$10,350 $527.85plus 7.4% of the amount over $10,350

Married

At leastLess thanTaxRate
$1$2,760$0.00plus 1.6% of the amount over $0
$2,760$5,520$44.16plus 3.6% of the amount over $2,760
$5,520$8,280$143.52plus 4.1% of the amount over $5,520
$8,280$11,040$256.68plus 5.1% of the amount over $8,280
$11,040$13,800$397.44plus 6.1% of the amount over $11,040
$13,800$20,700$565.80plus 7.1% of the amount over $13,800
$20,700 $1,055.70plus 7.4% of the amount over $20,700