Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
Taxable Income Threshold | 0% | 15% | 20% |
---|---|---|---|
Married Filing Jointly | $1 - $80,800 | $80,801 - $501,600 | $501,601 and over |
Surviving Spouse | $1 - $80,800 | $80,801 - $501,600 | $501,601 and over |
Head of Household | $1 - $54,100 | $54,101 - $473,750 | $473,751 and over |
Single | $1 - $40,400 | $40,401 - $445,850 | $445,851 and over |
Married Filing Separately | $1 - $40,400 | $40,401 - $250,800 | $250,801 and over |
Collectibles gain | maximum rate | 28% | |
Unrecaptured Section 1250 gain on depreciated real estate | maximum rate | 25% |