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Tax Rate Charts for TY2023

Individual Income Tax Rates (Federal – TY2023)
Filing Status 10% 12% 22% 24% 32% 35% 37%
Single <11,000 <44,725 <95,375 <182,100 <231,250 <578,125 >578,125
Married Joint <22,000 <89,450 <190,750 <364,200 <462,500 <693,750 >693,750
Married Separate <11,000 <44,725 <95,375 <182,100 <231,250 <346,875 >346,875
Head of House <15,700 <59,850 <95,350 <182,100 <231,250 <578,100 >578,100
PLUS: 0.9% Medicare Surtax on earned income and/or 3.8% Medicare Surtax on investment income > $200K (Single or Head of Household) and $250K (Married Joint)

Individual Income Tax Rates (California – TY2023)
Filing Status 1%
< 		2%
< 		4%
< 		6%
< 		8%
< 		9.3%
< 		10.3%
< 		11.3%
< 		12.3%
>
Single or Married Sep 10,412 24,684 38,959 54,081 68,350 349,137 418,961 698,271 698,271
Married Jt 20,824 49,368 77,918 108,162 136,700 698,274 837,922 1,396,542 1,396,542
Head of Household 20,839 49,371 63,644 78,765 93,037 474,824 569,790 949,649 949,649
PLUS: CA Mental Health Surtax of 1% on income >$1 million (all filing statuses)

Capital Gains Rates (Federal – TY2023)
Taxpayer's Tax Bracket STCG
≤ 1 year 		LTCG > 1 year &
Qualified Dividends 		§ 1250 Deprec. Recapture Collectibles &
§ 1202 Sm Bus Stk
<44,625 (S)
<89,250 (MFJ) 		See Above 0%
Trusts/Est: 0% on inc <$3K

 25% 28%
<492,300 (S)
<553,850 (MFJ) 		See Above 15%
Trusts/Est: 0% on inc <$14,650

 25% 28%
>492,300 (S)
>553,850 (MFJ) 		See Above 20% 25% 28%
CG Rate applies to Qualified Dividends held >60 days during 120–day period beginning 60 days before ex-dividend date, incl. some preferred & foreign stocks; excluding REIT, S–Corp & Mutual Fund STCGs—Capital losses cannot offset dividends [PERMANENT] CA does not conform

Tax on SS Benefits w/ Excess Income
Filing Status 0% Taxed 50% Taxed 85% Taxed
Single <25K 25-34K >34K
Married Jt >32K 32-44K >44K


Corporate Income Tax Rates
(Federal – TY2023)
Taxable Income ($) Tax Rate (%)
0 - unlimited 21

Gift and Estate Tax Rates (TY2023)
Taxable Amount ($) Marginal Tax Rate (%)
0 - 10,000 18
10,001 - 20,000 20
20,001 – 40,000 22
40,001 – 60,000 24
60,001 - 80,000 26
80,001 – 100,000 28
100,001 – 150,000 30
150,001 – 250,000 32
250,001 – 500,000 34
500,001 – 750,000 37
750,001 – 1,000,000 39
1,000,001 and over 40


Estate/Trust Tax Rates
(Federal – TY2023)
Taxable Income ($) Tax Rate (%)
0 - 2,900 10
2,901 – 10,550 24
10,551 – 14,450 35
>14,451 37
AMT Exemption $28,400






Tax Rate Charts for TY2022

Individual Income Tax Rates (Federal – TY2022)
Filing Status 10% 12% 22% 24% 32% 35% 37%
Single <10,275 <41,775 <89,075 <170,050 <215,950 <539,900 >539,900
Married Joint <20,550 <83,550 <178,150 <340,100 <431,900 <647,850 >647,850
Married Separate <10,275 <41,775 <89,075 <170,050 <215,950 <323,925 >323,925
Head of House <14,650 <55,900 <89,050 <170,050 <215,950 <539,900 >539,900
PLUS: 0.9% Medicare Surtax on earned income and/or 3.8% Medicare Surtax on investment income > $200K (Single or Head of Household) and $250K (Married Joint)

Individual Income Tax Rates (California – TY2022)
Filing Status 1%
< 		2%
< 		4%
< 		6%
< 		8%
< 		9.3%
< 		10.3%
< 		11.3%
< 		12.3%
>
Single or Married Sep 10,099 23,942 37,788 52,455 66,295 338,639 406,354 677,275 677,275
Married Jt 20,198 47,884 75,576 104,910 132,590 677,278 812,728 1,354,550 1,354,550
Head of Household 20,212 47,887 61,730 76,397 90,240 460,547 552,658 921,095 921,095
PLUS: CA Mental Health Surtax of 1% on income >$1 million (all filing statuses)

Capital Gains Rates (Federal – TY2022)
Taxpayer's Tax Bracket STCG
≤ 1 year 		LTCG > 1 year &
Qualified Dividends 		§ 1250 Deprec. Recapture Collectibles &
§ 1202 Sm Bus Stk
<41,675 (S)
<83,350 (MFJ) 		See Above 0% Permanent 25% 28%
<459,750 (S)
<517,200 (MFJ) 		See Above 15% 25% 28%
>459,750 (S)
>517,200 (MFJ) 		See Above 20% 25% 28%
CG Rate applies to Qualified Dividends held >60 days during 120–day period beginning 60 days before ex-dividend date, incl. some preferred & foreign stocks; excluding REIT, S–Corp & Mutual Fund STCGs—Capital losses cannot offset dividends [PERMANENT] CA does not conform

Tax on SS Benefits w/ Excess Income
Filing Status 0% Taxed 50% Taxed 85% Taxed
Single <25K 25-34K >34K
Married Jt >32K 32-44K >44K


Corporate Income Tax Rates
(Federal – TY2022)
Taxable Income ($) Tax Rate (%)
0 - unlimited 21

Gift and Estate Tax Rates (TY2022)
Taxable Amount ($) Marginal Tax Rate (%)
0 - 10,000 18
10,001 - 20,000 20
20,001 – 40,000 22
40,001 – 60,000 24
60,001 - 80,000 26
80,001 – 100,000 28
100,001 – 150,000 30
150,001 – 250,000 32
250,001 – 500,000 34
500,001 – 750,000 37
750,001 – 1,000,000 39
1,000,001 and over 40


Estate/Trust Tax Rates
(Federal – TY2022)
Taxable Income ($) Tax Rate (%)
0 - 2,750 10
2,751 – 9,850 24
9,851 – 13,450 35
>13,451 37
AMT Exemption $26,500





Tax Rate Charts for TY2021

Individual Income Tax Rates (Federal – TY2021)
Filing Status 10% 12% 22% 24% 32% 35% 37%
Single <9,950 <40,525 <86,375 <164,925 <209,425 <523,600 >523,601
Married Joint <19,900 <81,050 <172,750 <329,850 <418,850 <628,050 >628,300
Married Separate <9,950 <40,525 <86,375 <164,925 <209,425 <314,150 >314,150
Head of House <14,200 <54,200 <86,350 <164,900 <209,400 <523,600 >523,600
PLUS: 0.9% Medicare Surtax on earned income and/or 3.8% Medicare Surtax on investment income > $200K (Single or Head of Household) and $250K (Married Joint)

Individual Income Tax Rates (California – TY2021)
Filing Status 1%
< 		2%
< 		4%
< 		6%
< 		8%
< 		9.3%
< 		10.3%
< 		11.3%
< 		12.3%
>
Single or Married Sep 9,325 22,107 34,892 48,435 61,214 312,686 375,221 625,368 625,369
Married Jt 18,650 44,214 69,784 96,870 122,428 624,372 750,442 1,250,738 1,250,737
Head of Household 17,865 42,354 54,598 62,207 79,813 407,329 488,796 814,658 814,659
PLUS: CA Mental Health Surtax of 1% on income >$1 million (all filing statuses)

Capital Gains Rates (Federal – TY2021)
Taxpayer's Tax Bracket STCG
≤ 1 year 		LTCG > 1 year &
Qualified Dividends 		§ 1250 Deprec. Recapture Collectibles &
§ 1202 Sm Bus Stk
<41,675 (S)
<83,350 (MFJ) 		See Above 0% Permanent 25% 28%
<459,750 (S)
<517,200 (MFJ) 		See Above 15% 25% 28%
>459,750 (S)
>517,200 (MFJ) 		See Above 20% 25% 28%
CG Rate applies to Qualified Dividends held >60 days during 120–day period beginning 60 days before ex-dividend date, incl. some preferred & foreign stocks; excluding REIT, S–Corp & Mutual Fund STCGs—Capital losses cannot offset dividends [PERMANENT] CA does not conform

Tax on SS Benefits w/ Excess Income
Filing Status 0% Taxed 50% Taxed 85% Taxed
Single <25K 25-34K >34K
Married Jt >32K 32-44K >44K


Corporate Income Tax Rates
(Federal – TY2021)
Taxable Income ($) Tax Rate (%)
0 - unlimited 21

Gift and Estate Tax Rates (TY2021)
Taxable Amount ($) Marginal Tax Rate (%)
0 - 10,000 18
10,001 - 20,000 20
20,001 – 40,000 22
40,001 – 60,000 24
60,001 - 80,000 26
80,001 – 100,000 28
100,001 – 150,000 30
150,001 – 250,000 32
250,001 – 500,000 34
500,001 – 750,000 37
750,001 – 1,000,000 39
1,000,001 and over 40


Estate/Trust Tax Rates
(Federal – TY2021)
Taxable Income ($) Tax Rate (%)
0 - 2,650 10
2,651 – 9,550 24
9,551 – 13,050 35
>13,051 37
AMT Exemption $25,700





Tax Rate Charts for TY2020

Individual Income Tax Rates (Federal – TY2020)
Filing Status 10% 12% 22% 24% 32% 35% 37%
Single <9,875 <40,125 <85,525 <163,300 <207,350 <518,400 >518,401
Married Joint <19,750 <80,250 <171,050 <326,600 <414,700 <622,050 >622,051
Married Separate <9,875 <40,125 <85.525 <163,300 <207,350 <311,025 >311,026
Head of House <14,100 <53,700 <85,500 <163,300 <207,350 <518,400 >518,401
PLUS: 0.9% Medicare Surtax on earned income and/or 3.8% Medicare Surtax on investment income > $200K (Single or Head of Household) and $250K (Married Joint)

Individual Income Tax Rates (California – TY2020)
Filing Status 1%
< 		2%
< 		4%
< 		6%
< 		8%
< 		9.3%
< 		10.3%
< 		11.3%
< 		12.3%
>
Single or Married Sep 8,932 21,175 33,421 46,395 58,634 299,508 359,407 599,012 599,013
Married Jt 17,865 42,351 66,843 92,788 117,268 599,016 718,814 1,198,024 1,198,025
Head of Household 17,865 42,354 54,598 62,207 79,813 407,329 488,796 814,658 814,659
PLUS: CA Mental Health Surtax of 1% on income >$1 million (all filing statuses)

Capital Gains Rates (Federal – TY2020)
Taxpayer's Tax Bracket STCG
≤ 1 year 		LTCG > 1 year &
Qualified Dividends 		§ 1250 Deprec. Recapture Collectibles &
§ 1202 Sm Bus Stk
<40,000 (s)
<80,000 (MFJ) 		See Above 0% Permanent 25% 28%
<441,450 (S)
<496,600 (MFJ) 		See Above 15% 25% 28%
>441,450 (S)
>496,600 (MFJ) 		See Above 20% 25% 28%
CG Rate applies to Qualified Dividends held >60 days during 120–day period beginning 60 days before ex-dividend date, incl. some preferred & foreign stocks; excluding REIT, S–Corp & Mutual Fund STCGs—Capital losses cannot offset dividends [PERMANENT] CA does not conform

Tax on SS Benefits w/ Excess Income
Filing Status 0% Taxed 50% Taxed 85% Taxed
Single <25K 25-34K >34K
Married Jt >32K 32-44K >44K


Corporate Income Tax Rates
(Federal – TY2020)
Taxable Income ($) Tax Rate (%)
0 - unlimited 21

Gift and Estate Tax Rates (TY2020)
Taxable Amount ($) Marginal Tax Rate (%)
0 - 10,000 18
10,001 - 20,000 20
20,001 – 40,000 22
40,001 – 60,000 24
60,001 - 80,000 26
80,001 – 100,000 28
100,001 – 150,000 30
150,001 – 250,000 32
250,001 – 500,000 34
500,001 – 750,000 37
750,001 – 1,000,000 39
1,000,001 and over 40


Estate/Trust Tax Rates
(Federal – TY2020)
Taxable Income ($) Tax Rate (%)
0 - 2,750 10
2,751 – 9,850 24
9,851 – 13,450 35
>13,451 37
AMT Exemption $26,500





Tax Rate Charts for TY2019

Individual Income Tax Rates (Federal – TY2019)
Filing Status 10% 12% 22% 24% 32% 35% 37%
Single <9,700 <39,475 <84,200 <160,725 <204,100 <510,300 >510,300
Married Joint <19,400 <78,950 <168,4000 <321,450 <408,200 <612,350 >612,350
Married Separate <9,700 <39,475 <84,200 <160,725 <204,100 <306,750 >306,750
Head of House <13,850 <52,850 <84,200 <160,700 <204,100 <510,300 >510,300
PLUS: 0.9% Medicare Surtax on earned income and/or 3.8% Medicare Surtax on investment income > $200K (Single or Head of Household) and $250K (Married Joint)


Fiduciary Income Tax Rates
(Federal – TY2019)
Taxable Income ($) Tax Rate (%)
0 - 2,600 10
2,601 – 9,300 24
9,301 – 12,750 35
>12,750 37


Tax Rate Charts for TY2018

Individual Income Tax Rates (Federal – TY2018) Rates are estimated as of 1/27/18
Filing Status 10% 15% 25% 26% 28% 33% 35% 39.6%
Single <9,525 <38,700 <93,700 N/A <195,450 <424,950 <426,700 >426,701
Married Joint <19,050 <77,400 <156,150 N/A <237,950 <424,950 <480,050 >480,051
Married Separate <9,525 <38,700 <78,075 N/A <118,975 <212,475 <240,025 >240,026
Head of House <13,600 <51,850 <133,850 N/A <216,700 <424,950 <453,350 >453,351
PLUS: 0.9% Medicare Surtax on earned income and/or 3.8% Medicare Surtax on investment income > $200K (Single or Head of Household) and $250K (Married Joint)


Fiduciary Income Tax Rates
(Federal – TY2018)
Rates are estimated as of 1/27/18
Taxable Income ($) Tax Rate (%)
0 - 2,550 10
2,551 – 9,150 24
9,151 – 12,500 35
>12,500 37



Tax Rate Charts for TY2017

Individual Income Tax Rates (Federal – TY2017)
Filing Status 10% 15% 25% 26% 28% 33% 35% 39.6%
Single <9,325 <37,950 <91,150 N/A <190,650 <416,700 <418,400 >418,400
Married Joint <18,650 <75,900 <153,100 N/A <233,350 <416,700 <470,700 >470,700
Married Separate <9,325 <37,950 <76,550 N/A <116,675 <208,350 <235,350 >235,350
Head of House <13,350 <50,800 <131,200 N/A <212,500 <416,700 <444,500 >444,500
Alt. Min. Tax N/A N/A N/A <186,300 >186,300 N/A N/A N/A
PLUS: 0.9% Medicare Surtax on earned income and/or 3.8% Medicare Surtax on investment income > $200K (Single or Head of Household) and $250K (Married Joint)

Individual Income Tax Rates (California – TY2017)
Filing Status 1%
< 		2%
< 		4%
< 		6%
< 		8%
< 		9.3%
< 		10.3%
< 		11.3%
< 		12.3%
>
Single or Married Sep 8,223 19,495 30,769 42,711 52,612 275,738 330,884 551,473 551,473
Married Jt 16,446 38,990 61,538 85,422 107,960 551,476 661,768 1,102,946 1,102,946
Head of Household 16,458 38,992 50,265 62,207 73,478 375,003 450,004 750,004 750,004
AMT 7%: for income >187,203 for Single or Married Sep., >374,411 for Married Jt. and >280,808 for HOH
PLUS: CA Mental Health Surtax of 1% on income >$1 million (all filing statuses)

Capital Gains Rates (Federal – TY2017)
Taxpayer's Tax Bracket STCG
≤ 1 year 		LTCG > 1 year &
Qualified Dividends 		§ 1250 Deprec. Recapture Collectibles &
§ 1202 Sm Bus Stk
10 & 15% 10 or 15% 0% Permanent 25% 28%
25 to 35% 25 to 35% 15% 25% 28%
39.6% 39.6% 20% 25% 28%
CG Rate applies to Qualified Dividends held >60 days during 120–day period beginning 60 days before ex-dividend date, incl. some preferred & foreign stocks; excluding REIT, S–Corp & Mutual Fund STCGs—Capital losses cannot offset dividends [PERMANENT] CA doesn't conform

Tax on SS Benefits w/ Excess Income
Filing Status 0% Taxed 50% Taxed 85% Taxed
Single <25K 25-32K >32K
Married Jt >32K 32-44K >44K


Corporate Income Tax Rates
(Federal – TY2017)
Taxable Income ($) Tax Rate (%)
<50,000 15
50 - 75K 25
75 – 100K 34
100 – 335K 39
335K - 10 million 34
10 – 15 million 35
15 million – 18,333,333 38
>18,333,333 35

Gift and Estate Tax Rates (TY2017)
Taxable Amount ($) Marginal Tax Rate (%)
0 - 10,000 18
10,001 - 20,000 20
20,001 – 40,000 22
40,001 – 60,000 24
60,001 - 80,000 26
80,001 – 100,000 28
100,001 – 150,000 30
150,001 – 250,000 32
250,001 – 500,000 34
500,001 – 750,000 37
750,001 – 1,000,000 39
1,000,001 and over 40


Fiduciary Income Tax Rates
(Federal – TY2017)
Taxable Income ($) Tax Rate (%)
0 - 2,550 15
2,551 - 6,000 25
6,001 – 9,150 28
9,151 – 12,500 33
>12,500 39.6
AMT Exemption $24,100



Tax Rate Charts for TY2016

Individual Income Tax Rates (Federal – TY2016)
Filing Status 10% 15% 25% 26% 28% 33% 35% 39.6%
Single <9,275 <37,650 <91,150 N/A <190,150 <413,350 <415,050 >415,050
Married Joint <18,550 <75,300 <151,900 N/A <231,450 <413,350 <466,950 >466,950
Married Separate <9,275 <37,650 <75,950 N/A <115,725 <206,675 <233,475 >233,475
Head of House <13,250 <50,400 <130,150 N/A <210,800 <413,350 <441,000 >441,000
Alt. Min. Tax N/A N/A N/A <186,300 >186,300 N/A N/A N/A
PLUS: 0.9% Medicare Surtax on earned income and/or 3.8% Medicare Surtax on investment income > $200K (Single or Head of Household) and $250K (Married Joint)

Individual Income Tax Rates (California – TY2016)
Filing Status 1%
< 		2%
< 		4%
< 		6%
< 		8%
< 		9.3%
< 		10.3%
< 		11.3%
< 		12.3%
>
Single or Married Sep 8,015 19,001 29,989 41,629 52,612 268,750 322,499 537,498 537,498
Married Jt 16,030 38,002 59,978 83,258 105,224 537,500 644,998 1,074,996 1,074,996
Head of Household 16,030 38,003 48,990 60,630 71,615 365,499 438,599 730,997 730,997
AMT 7%: for income >251,626 for Single or HOH, >335,502 for Married Jt. and >167,749 for Married Sep.
PLUS: CA Mental Health Surtax of 1% on income >$1 million (all filing statuses)

Capital Gains Rates (Federal – TY2016)
Taxpayer's Tax Bracket STCG
≤ 1 year 		LTCG > 1 year &
Qualified Dividends 		§ 1250 Deprec. Recapture Collectibles &
§ 1202 Sm Bus Stk
10 & 15% 10 or 15% 0% Permanent 25% 28%
25 to 35% 25 to 35% 15% 25% 28%
39.6% 39.6% 20% 25% 28%
CG Rate applies to Qualified Dividends held >60 days during 120–day period beginning 60 days before ex-dividend date, incl. some preferred & foreign stocks; excluding REIT, S–Corp & Mutual Fund STCGs—Capital losses cannot offset dividends [PERMANENT] CA doesn't conform

Tax on SS Benefits w/ Excess Income
Filing Status 0% Taxed 50% Taxed 85% Taxed
Single <25K 25-34K >34K
Married Jt >32K 32-44K >44K


Corporate Income Tax Rates
(Federal – TY2016)
Taxable Income ($) Tax Rate (%)
<50,000 15
50 - 75K 25
75 – 100K 34
100 – 335K 39
335K - 10 million 34
10 – 15 million 35
15 million – 18,333,333 38
>18,333,333 35

Gift and Estate Tax Rates (TY2016)
Taxable Amount ($) Marginal Tax Rate (%)
0 - 10,000 18
10,001 - 20,000 20
20,001 – 40,000 22
40,001 – 60,000 24
60,001 - 80,000 26
80,001 – 100,000 28
100,001 – 150,000 30
150,001 – 250,000 32
250,001 – 500,000 34
500,001 – 750,000 37
750,001 – 1,000,000 39
1,000,001 and over 40


Fiduciary Income Tax Rates
(Federal – TY2016)
Taxable Income ($) Tax Rate (%)
0 - 2,550 15
2,551 - 5,950 25
5,951 – 9,050 28
9,051 – 12,400 33
>12,401 39.6
AMT Exemption $23,900



Tax Rate Charts for TY2015

Individual Income Tax Rates (Federal – TY2015)
Filing Status 10% 15% 25% 26% 28% 33% 35% 39.6%
Single <9,225 <37,450 <90,750 N/A <189,300 <411,500 <413,200 >413,200
Married Joint <18,450 <74,900 <151,200 N/A <230,450 <411,500 <464,850 >464,850
Married Separate <9,225 <37,450 <75,600 N/A <115,225 <205,750 <232,425 >232,425
Head of House <13,150 <50,200 <129,600 N/A <209,850 <411,500 <439,000 >439,000
Alt. Min. Tax N/A N/A N/A <185,400 >185,400 N/A N/A N/A
PLUS: 0.9% Medicare Surtax on earned income and/or 3.8% Medicare Surtax on investment income > $200K (Single or Head of Household) and $250K (Married Joint)

Individual Income Tax Rates (California – TY2015)
Filing Status 1%
< 		2%
< 		4%
< 		6%
< 		8%
< 		9.3%
< 		10.3%
< 		11.3%
< 		12.3%
>
Single 7,850 18,610 29,372 40,773 51,530 263,222 315,866 526,443 526,443
Married Jt 15,700 37,220 58,744 81,546 103,060 526,444 631,732 1,052,886 1,052,886
AMT 7%: for income >246,451 for Single and >328,601 for Married Joint
PLUS: CA Mental Health Surtax of 1% on income >$1 million (all filing statuses)

Capital Gains Rates (Federal – TY2015)
Taxpayer's Tax Bracket STCG
≤ 1 year 		LTCG > 1 year &
Qualified Dividends 		§ 1250 Deprec. Recapture Collectibles &
§ 1202 Sm Bus Stk
10 & 15% 10 or 15% 0% Permanent 25% 28%
25 to 35% 25 to 35% 15% 25% 28%
39.6% 39.6% 20% 25% 28%
CG Rate applies to Qualified Dividends held >60 days during 120–day period beginning 60 days before ex-dividend date, incl. some preferred & foreign stocks; excluding REIT, S–Corp & Mutual Fund STCGs—Capital losses cannot offset dividends [PERMANENT] CA doesn't conform

Tax on SS Benefits w/ Excess Income
Filing Status 0% Taxed 50% Taxed 85% Taxed
Single <25K 25-32K >32K
Married Jt >32K 32-44K >44K


Corporate Income Tax Rates
(Federal – TY2015)
Taxable Income ($) Tax Rate (%)
<50,000 15
50 - 75K 25
75 – 100K 34
100 – 335K 39
335K - 10 million 34
10 – 15 million 35
15 million – 18,333,333 38
>18,333,333 35

Gift and Estate Tax Rates (TY2015)
Taxable Amount ($) Marginal Tax Rate (%)
0 - 10,000 18
10,001 - 20,000 20
20,001 – 40,000 22
40,001 – 60,000 24
60,001 - 80,000 26
80,001 – 100,000 28
100,001 – 150,000 30
150,001 – 250,000 32
250,001 – 500,000 34
500,001 – 750,000 37
750,001 – 1,000,000 39
1,000,001 and over 40


Fiduciary Income Tax Rates
(Federal – TY2015)
Taxable Income ($) Tax Rate (%)
0 - 2,500 15
2,501 - 5,900 25
5,901 – 9,050 28
9,051 – 12,300 33
>12,301 39.6



Tax Rate Charts for TY2014

Individual Income Tax Rates (Federal – TY2014)
Filing Status 10% >15% 25% 26% 28% 33% 35% 39.6%
Single <9,075 <36,900 <89,350 N/A <186,350 <405,100 <406,750 >406,750
Married Joint <18,150 <73,800 <148,850 N/A <226,850 <405,100 <457,600 >457,600
Married Separate <9,075 <36,900 <74,425 N/A <113,425 <202,550 <228,800 >228,800
Head of House <12,950 <49,400 <127,750 N/A <206,600 <405,100 <432,200 >432,200
Alt. Min. Tax N/A N/A N/A <182,500 >182,500 N/A N/A N/A
PLUS: 0.9% Medicare Surtax on earned income and/or 3.8% Medicare Surtax on investment income > $200K (Single or Head of Household) and $250K (Married Joint)

Individual Income Tax Rates (California – TY2014)
Filing Status 1%
< 		2%
< 		4%
< 		6%
< 		8%
< 		9.3%
< 		10.3%
< 		11.3%
< 		12.3%
>
Single 7,749 18,371 28,995 40,350 50,869 259,844 311,812 519,687 519,687
Married Jt 15,498 36,742 57,990 80,500 101,738 519,688 623,624 1,039,374 1,039,374
AMT 7%: for income >243,288 for Single and >324,384 for Married Joint
PLUS: CA Mental Health Surtax of 1% on income >$1 million (all filing statuses)

Capital Gains Rates (Federal – TY2014)
Taxpayer's Tax Bracket STCG
≤ 1 year 		LTCG > 1 year &
Qualified Dividends 		§ 1250 Deprec. Recapture Collectibles &
§ 1202 Sm Bus Stk
10 & 15% 10 or 15% 0% Permanent 25% 28%
25 to 35% 25 to 35% 15% 25% 28%
39.6% 39.6% 20% 25% 28%

Tax on SS Benefits w/ Excess Income
Filing Status 0% Taxed 50% Taxed 85% Taxed
Single <25K 25-32K >32K
Married Jt >32K 32-44K >44K


Corporate Income Tax Rates
(Federal – TY2014)
Taxable Income ($) Tax Rate (%)
0 - 50,000 15
50 - 75K 25
75 – 100K 34
100 – 335K 39
335K - 10 million 34
10 – 15 million 35
15 million – 18,333,333 38
>18,333,333 35

Gift and Estate Tax Rates (TY2014)
Taxable Amount ($) Marginal Tax Rate (%)
0 - 10,000 18
10,001 - 20,000 20
20,001 – 40,000 22
40,001 – 60,000 24
60,001 - 80,000 26
80,001 – 100,000 28
100,001 – 150,000 30
150,001 – 250,000 32
250,001 – 500,000 34
500,001 – 750,000 37
750,001 – 1,000,000 39
1,000,001 and over 40


Fiduciary Income Tax Rates
(Federal – TY2014)
Taxable Income ($) Tax Rate (%)
0 - 2,500 15
2,501 - 5,800 25
5,801 – 8,900 28
8,901 – 12,150 33
>12,150 35



Tax Rate Charts for TY2013

Individual Income Tax Rates (Federal – TY2013)
Filing Status 10% 15% 25% 26% 28% 33% 35% 39.6%
Single <8,925 <36,250 <87,850 N/A <183,250 <398,350 <400K >400K
Married Joint <17,850 <72,500 <146,400 N/A <223,050 <398,350 <450K >450K
Married Separate <8,925 <36,250 <73,200 N/A <111,525 <199,175 <225K >225K
Head of House <12,750 <48,600 <125,450 N/A <203,150 <398,350 <425K >425K
Alt. Min. Tax N/A N/A N/A <179,500 >179,500 N/A N/A N/A
PLUS: 0.9% Medicare Surtax on earned income and/or 3.8% Medicare Surtax on investment income > $200K (Single or Head of Household) and $250K (Married Joint)

Individual Income Tax Rates (California – TY2013)
Filing Status 1%
< 		2%
< 		4%
< 		6%
< 		8%
< 		9.3%
< 		10.3%
< 		11.3%
< 		12.3%
>
Single 7,582 17,976 28,371 39,384 49,774 245,250 305,100 508,500 508,500
Married Jt 15,164 35,952 56,742 78,768 99,548 508,500 610,200 1,017,000 1,017,000
AMT 7%: for income >238,051 for Single and >317,401 for Married Joint
PLUS: CA Mental Health Surtax of 1% on income >$1 million (all filing statuses)

Capital Gains Rates (Federal – TY2013)
Taxpayer's Tax Bracket STCG
≤ 1 year 		LTCG > 1 year &
Qualified Dividends 		§ 1250 Deprec. Recapture Collectibles &
§ 1202 Sm Bus Stk
10 & 15% 10 or 15% 0% Permanent 25% 28%
25 to 35% 25 to 35% 15% 25% 28%
39.6% 39.6% 20% 25% 28%

Tax on SS Benefits w/ Excess Income
Filing Status 0% Taxed 50% Taxed 85% Taxed
Single <25K 25-32K >32K
Married Jt >32K 32-44K >44K


Corporate Income Tax Rates
(Federal – TY2013)
Taxable Income ($) Tax Rate (%)
0 - 50,000 15
50 - 75K 25
75 – 100K 34
100 – 335K 39
335K - 10 million 34
10 – 15 million 35
15 million – 18,333,333 38
>18,333,333 35

Gift and Estate Tax Rates (TY2013)
Taxable Amount ($) Marginal Tax Rate (%)
0 - 10,000 18
10,001 - 20,000 20
20,001 – 40,000 22
40,001 – 60,000 24
60,001 - 80,000 26
80,001 – 100,000 28
100,001 – 150,000 30
150,001 – 250,000 32
250,001 – 500,000 34
500,001 – 750,000 37
750,001 – 1,000,000 39
1,000,001 and over 40


Fiduciary Income Tax Rates
(Federal – TY2013)
Taxable Income ($) Tax Rate (%)
0 - 2,450 15
2,451 - 5,700 25
5,701 – 8,750 28
8,751 – 11,950 33
>11,950 35



Tax Rate Charts for TY2012

Individual Income Tax Rates (Federal – TY2012)
Filing Status 10% >15% 25%
NOTE: Marriage Penalty 		26% 28%
NOTE: Marriage Penalty 		33% 35%
Single <8,700 <35,350 <85,650 N/A <178,650 <388,350 >388,350
Married Joint <17,400 <70,700 <142,700 N/A <217,450 <388,350 >388,350
Married Separate <8,700 <35,350 <71.350 N/A <108,725 <194,175 >194,175
Head of House <12,400 <47,350 <122,300 N/A <198,050 <388,350 >388,350
Alt. Min. Tax N/A N/A N/A <175K >175K N/A N/A

Individual Income Tax Rates (California – TY2012)
Filing Status 1% 2% 4% 6% 8% 9.3% 10.3% 11.3% 12.3%
Single or Married Separate <7,455 <17,676 <27,897 <38,726 <48,942 <250K <300K <500K >500K
Married Joint or RDP <14,910 <35,352 <55,794 <77,452 <97,884 <500K <600K <1million >1million
Head of House <14,920 <35,351 <45,571 <56,400 <66,618 <340K <408K <680K >680K
PLUS: CA Mental Health Surtax of 1% on income >$1 million (all filing statuses)

Capital Gains Rates (Federal – TY2012)
Taxpayer’s Tax Bracket STCG
≤ 1 year 		LTCG > 1 year &
Qualified Dividends 		§ 1250 Deprec. Recapture Collectibles &
§ 1202 Sm Bus Stk
10 & 15% 10 or 15% 0% 25% 28%
25 to 35% 25 to 35% 15% 25% 28%

Tax on SS Benefits w/ Excess Income
Filing Status 0% Taxed 50% Taxed 85% Taxed
Single <25K 25-32K >32K
Married Jt >32K 32-44K >44K


Corporate Income Tax Rates
(Federal – TY2012)
Taxable Income ($) Tax Rate (%)
0 - 50,000 15
50 - 75K 25
75 – 100K 34
100 – 335K 39
335K - 10 million 34
10 – 15 million 35
15 million – 18,333,333 38
>18,333,333 35

Gift and Estate Tax Rates (TY2012)
Taxable Amount ($) Marginal Tax Rate (%)
0 - 10,000 18
10,001 - 20,000 20
20,001 – 40,000 22
40,001 – 60,000 24
60,001 - 80,000 26
80,001 – 100,000 28
100,001 – 150,000 30
150,001 – 250,000 32
250,001 – 500,000 34
500,001 and over 35


Fiduciary Income Tax Rates
(Federal – TY2012)
Taxable Income ($) Tax Rate (%)
0 - 2,400 15
2,401 - 5,600 25
5,601 – 8,500 28
8,501 – 11,650 33
>11,650 35




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