Single std. deduction
$6,300
Tax year 2016Pre-TCJA schedule
2016 Federal Tax Brackets
39.6% top rate · $6,300 single standard deduction · $12,600 MFJ.
By Sammy S. · Founder · AuthorUpdated for 2016
MFJ std. deduction
$12,600
Top marginal rate
39.6%
SS wage base
$118,500
What stood out in 2016
Personal exemption $4,050. Modest inflation adjustments; SS wage base unchanged at $118,500.
- Rate schedule
- Pre-TCJA schedule
- Personal exemption
- $4,050
- HOH std. deduction
- $9,300
Versus 2015: single standard deduction rose by $0. Compare 2015 vs 2016
2016 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 $9,275 | 10% |
| Over $9,275 to $37,650 | 15% |
| Over $37,650 to $91,150 | 25% |
| Over $91,150 to $190,150 | 28% |
| Over $190,150 to $413,350 | 33% |
| Over $413,350 to $415,050 | 35% |
| Over $415,050 | 39.6% |
$0 to $9,27510%
Over $9,275 to $37,65015%
Over $37,650 to $91,15025%
Over $91,150 to $190,15028%
Over $190,150 to $413,35033%
Over $413,350 to $415,05035%
Over $415,05039.6%
Married filing jointly
Std. deduction $12,600
| Taxable income | Rate |
|---|---|
| $0 to $18,550 | 10% |
| Over $18,550 to $75,300 | 15% |
| Over $75,300 to $151,900 | 25% |
| Over $151,900 to $231,450 | 28% |
| Over $231,450 to $413,350 | 33% |
| Over $413,350 to $466,950 | 35% |
| Over $466,950 | 39.6% |
$0 to $18,55010%
Over $18,550 to $75,30015%
Over $75,300 to $151,90025%
Over $151,900 to $231,45028%
Over $231,450 to $413,35033%
Over $413,350 to $466,95035%
Over $466,95039.6%
Head of household
Std. deduction $9,300
| Taxable income | Rate |
|---|---|
| $0 to $13,250 | 10% |
| Over $13,250 to $50,200 | 15% |
| Over $50,200 to $130,150 | 25% |
| Over $130,150 to $210,800 | 28% |
| Over $210,800 to $413,350 | 33% |
| Over $413,350 to $441,000 | 35% |
| Over $441,000 | 39.6% |
$0 to $13,25010%
Over $13,250 to $50,20015%
Over $50,200 to $130,15025%
Over $130,150 to $210,80028%
Over $210,800 to $413,35033%
Over $413,350 to $441,00035%
Over $441,00039.6%
Education
How to use the 2016 tables
From paycheck to taxable income
Start with wages/AGI, subtract the 2016 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 2016 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 (2016, single)
Tax on taxable income only—after deductions, before credits. Useful for sensing how steep the 2016 schedule was, not as a filing estimate.
$50,000 taxable
$8,271
ordinary federal income tax
$100,000 taxable
$21,037
ordinary federal income tax
$250,000 taxable
$66,029
ordinary federal income tax
Estimate take-home under supported tax years
These 2016 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 2016
2016 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: $9,300. 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 $9,275.
Yes. The personal exemption was $4,050 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 $8,271 on $50,000 and $21,037 on $100,000 of taxable income, using only the 2016 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 $4,050. Modest inflation adjustments; SS wage base unchanged at $118,500. The single standard deduction moved from $6,300 to $6,300.
Use the 2015 vs 2016 compare page for deduction deltas, top-rate changes, and sample taxable-income tax differences.
2017 used a 39.6% top rate and a $6,350 single standard deduction. Open the 2017 profile or compare 2016 vs 2017.
Not yet for 2016. Live US calculator engines on this site cover 2020–2026. This page remains the IRS/CRS reference table for 2016 brackets and deductions.
IRS Rev. Proc. 2015-53 (via CRS RL34498). Cross-check older years in CRS RL34498.