Template:TaxRateTable

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Filing status and annual taxable income - 2021 Ordinary income tax rate
Single Married Filing Jointly or Qualified Widow(er) Married Filing Separately Head of Household Trusts and Estates
$0-$9,950 $0-$19,900 $0-$9,950 $0-$14,200 $0-$2,650 10%
$9,951-$40,525 $19,901-$81,050 $9,951-$40,525 $14,201-$54,200 n/a 12%
$40,526-$86,375 $81,051-$172,750 $40,526-$86,375 $54,201-$86,350 n/a 22%
$86,376-$164,925 $172,751-$329,850 $86,376-$164,925 $86,351-$164,900 $2,651-$9,550 24%
$164,926-$209,425 $329,851-$418,850 $164,926-$209,425 $164,901-$209,400 n/a 32%
$209,426-$523,600 $418,851-$628,300 $209,426-$314,150 $209,401-$523,600 $9,551-$13,050 35%
$523,601+ $622,051+ $314,1511+ $523,601+ $13,051+ 37%
  • Capital gains on collectibles and small business stock are taxed at the normal tax rate but a maximum of 28%. Collectibles are defined in 26 USC 408(m). Small business stocks are per Section 1202. Reference: Alistair M. Nevius (May 1, 2013). "Qualified small business stock". Association of International Certified Professional Accountants. Journal of Accountancy. Retrieved December 30, 2017.
  • Unrecaptured Section 1250 gain (from depreciation taken on real property) is taxed at the normal tax rate but a maximum of 25%.
  • In addition, there is a 3.8% Medicare tax rate on investment income in excess of an adjusted gross income of $200,000 ($250,000 for married filing jointly), and 0.9% on salary and self-employment income in excess of this level. See: ACA net investment income tax
Filing status and annual taxable income - 2021 Long-term capital gain rate
Single Married Filing Jointly or Qualified Widow(er) Married Filing Separately Head of Household Trusts and Estates Qualified dividends and other investments
$0-$40,400 $0-$80,800 $0-$40,400 $0-$54,100 $0-$2,700 0%
$40,401-$445,850 $80,801-$501,600 $40,401-$250,800 $54,101-$473,750 $2,701-$13,250 15%
$445,851+ $501,601+ $250,801+ $473,751+ $13,251+ 20%
Filing status and annual taxable income - 2020 Ordinary income tax rate
Single Married Filing Jointly or Qualified Widow(er) Married Filing Separately Head of Household Trusts and Estates
$0-$9,875 $0-$19,750 $0-$9,875 $0-$14,100 $0-$2,600 10%
$9,876-$40,125 $19,751-$80,250 $9,876-$40,125 $14,101-$53,700 n/a 12%
$40,126-$85,525 $80,251-$171,050 $40,126-$85,525 $53,701-$85,500 n/a 22%
$85,526-$163,300 $171,051-$326,600 $85,526-$163,300 $85,501-$163,300 $2,601-$9,450 24%
$163,301-$207,350 $326,601-$414,700 $163,301-$207,350 $163,301-$207,350 n/a 32%
$207,350-$518,400 $414,701-$622,050 $207,351-$311,025 $207,351-$518,400 $9,451-$12,950 35%
$518,401+ $622,051+ $311,026+ $518,401+ $12,951+ 37%
  • Capital gains on collectibles and small business stock are taxed at the normal tax rate but a maximum of 28%. Collectibles are defined in 26 USC 408(m). Small business stocks are per Section 1202. Reference: Alistair M. Nevius (May 1, 2013). "Qualified small business stock". Association of International Certified Professional Accountants. Journal of Accountancy. Retrieved December 30, 2017.
  • Unrecaptured Section 1250 gain (from depreciation taken on real property) is taxed at the normal tax rate but a maximum of 25%.
  • In addition, there is a 3.8% Medicare tax rate on investment income in excess of an adjusted gross income of $200,000 ($250,000 for married filing jointly), and 0.9% on salary and self-employment income in excess of this level. See: ACA net investment income tax
Filing status and annual taxable income - 2020 Long-term capital gain rate
Single Married Filing Jointly or Qualified Widow(er) Married Filing Separately Head of Household Trusts and Estates Qualified dividends and other investments
$0-$40,000 $0-$80,000 $0-$40,000 $0-$53,600 $0-$2,650 0%
$40,001-$441,450 $80,001-$496,600 $40,001-$248,300 $53,651-$469,050 $2,651-$13,150 15%
$431,451+ $496,601+ $248,301+ $469,051+ $13,151+ 20%


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This template centralizes information about tax rates so consistent information can be included across many articles.