Single std. deduction
$6,300
Tax year 2015Pre-TCJA schedule
2015 Federal Tax Brackets
39.6% top rate · $6,300 single standard deduction · $12,600 MFJ.
By Sammy S. · Founder · AuthorUpdated for 2015
MFJ std. deduction
$12,600
Top marginal rate
39.6%
SS wage base
$118,500
What stood out in 2015
Personal exemption reached $4,000. Pre-TCJA seven-bracket schedule continued.
- Rate schedule
- Pre-TCJA schedule
- Personal exemption
- $4,000
- HOH std. deduction
- $9,250
Versus 2014: single standard deduction rose by $100. Compare 2014 vs 2015
2015 federal income tax brackets
Rates apply to taxable income after deductions. Married filing separately generally uses the same ceilings as single filers under the TCJA/current schedule; pre-TCJA MFS tables existed separately and are not shown here.
Single
Std. deduction $6,300
| Taxable income | Rate |
|---|---|
| $0 to $9,225 | 10% |
| Over $9,225 to $37,450 | 15% |
| Over $37,450 to $90,750 | 25% |
| Over $90,750 to $189,300 | 28% |
| Over $189,300 to $411,500 | 33% |
| Over $411,500 to $413,200 | 35% |
| Over $413,200 | 39.6% |
$0 to $9,22510%
Over $9,225 to $37,45015%
Over $37,450 to $90,75025%
Over $90,750 to $189,30028%
Over $189,300 to $411,50033%
Over $411,500 to $413,20035%
Over $413,20039.6%
Married filing jointly
Std. deduction $12,600
| Taxable income | Rate |
|---|---|
| $0 to $18,450 | 10% |
| Over $18,450 to $74,900 | 15% |
| Over $74,900 to $151,200 | 25% |
| Over $151,200 to $230,450 | 28% |
| Over $230,450 to $411,500 | 33% |
| Over $411,500 to $464,850 | 35% |
| Over $464,850 | 39.6% |
$0 to $18,45010%
Over $18,450 to $74,90015%
Over $74,900 to $151,20025%
Over $151,200 to $230,45028%
Over $230,450 to $411,50033%
Over $411,500 to $464,85035%
Over $464,85039.6%
Head of household
Std. deduction $9,250
| Taxable income | Rate |
|---|---|
| $0 to $13,150 | 10% |
| Over $13,150 to $50,200 | 15% |
| Over $50,200 to $129,600 | 25% |
| Over $129,600 to $209,850 | 28% |
| Over $209,850 to $411,500 | 33% |
| Over $411,500 to $439,000 | 35% |
| Over $439,000 | 39.6% |
$0 to $13,15010%
Over $13,150 to $50,20015%
Over $50,200 to $129,60025%
Over $129,600 to $209,85028%
Over $209,850 to $411,50033%
Over $411,500 to $439,00035%
Over $439,00039.6%
Education
How to use the 2015 tables
From paycheck to taxable income
Start with wages/AGI, subtract the 2015 standard deduction ($6,300 single or $12,600 MFJ) or itemized deductions, then apply the bracket table for your filing status. Pre-tax 401(k)/HSA contributions reduce wages before this step.
What these 2015 numbers skip
Ordinary brackets alone ignore FICA, state tax, AMT, NIIT, capital-gains preferences, and refundable credits. The Social Security wage base listed above ($118,500) is for payroll tax—not income-tax brackets.
Illustrative ordinary tax (2015, single)
Tax on taxable income only—after deductions, before credits. Useful for sensing how steep the 2015 schedule was, not as a filing estimate.
$50,000 taxable
$8,294
ordinary federal income tax
$100,000 taxable
$21,071
ordinary federal income tax
$250,000 taxable
$66,106
ordinary federal income tax
Estimate take-home under supported tax years
These 2015 figures are IRS/CRS reference tables. Live US calculator engines on this site cover 2020–2026; open a supported year (or the current calculator) for a full paycheck estimate.
Open US calculatorRelated tax years
FAQs for 2015
2015 used a seven-bracket schedule with a top rate of 39.6% (pre-tcja schedule). See the full single, MFJ, and head-of-household tables on this page.
Single: $6,300. Married filing jointly: $12,600. Head of household: $9,250. Married filing separately: $6,300.
39.6% applied once taxable income exceeded the top published threshold for your filing status.
For single returns, the 10% bracket covered taxable income up to $9,225.
Yes. The personal exemption was $4,000 per person (subject to phaseout for high-AGI taxpayers).
$118,500. Wages above that amount were not subject to the OASDI portion of Social Security tax (Medicare tax still applied).
About $8,294 on $50,000 and $21,071 on $100,000 of taxable income, using only the 2015 brackets—no credits, AMT, or payroll tax.
Taxpayers choose the larger of the standard deduction ($6,300 single / $12,600 MFJ) or their allowable itemized deductions. Most filers take the standard deduction.
Personal exemption reached $4,000. Pre-TCJA seven-bracket schedule continued. The single standard deduction moved from $6,200 to $6,300.
Use the 2014 vs 2015 compare page for deduction deltas, top-rate changes, and sample taxable-income tax differences.
2016 used a 39.6% top rate and a $6,300 single standard deduction. Open the 2016 profile or compare 2015 vs 2016.
Not yet for 2015. Live US calculator engines on this site cover 2020–2026. This page remains the IRS/CRS reference table for 2015 brackets and deductions.
IRS Rev. Proc. 2014-61 (via CRS RL34498). Cross-check older years in CRS RL34498.