Single std. deduction
$6,350
Tax year 2017Pre-TCJA schedule
2017 Federal Tax Brackets
39.6% top rate · $6,350 single standard deduction · $12,700 MFJ.
By Sammy S. · Founder · AuthorUpdated for 2017
MFJ std. deduction
$12,700
Top marginal rate
39.6%
SS wage base
$127,200
What stood out in 2017
Final year of the pre-TCJA rate schedule (top rate 39.6%) and personal exemption.
- Rate schedule
- Pre-TCJA schedule
- Personal exemption
- $4,050
- HOH std. deduction
- $9,350
Versus 2016: single standard deduction rose by $50. Compare 2016 vs 2017
2017 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 $6,350
| Taxable income | Rate |
|---|---|
| $0 to $9,325 | 10% |
| Over $9,325 to $37,950 | 15% |
| Over $37,950 to $91,900 | 25% |
| Over $91,900 to $191,650 | 28% |
| Over $191,650 to $416,700 | 33% |
| Over $416,700 to $418,400 | 35% |
| Over $418,400 | 39.6% |
$0 to $9,32510%
Over $9,325 to $37,95015%
Over $37,950 to $91,90025%
Over $91,900 to $191,65028%
Over $191,650 to $416,70033%
Over $416,700 to $418,40035%
Over $418,40039.6%
Married filing jointly
Std. deduction $12,700
| Taxable income | Rate |
|---|---|
| $0 to $18,650 | 10% |
| Over $18,650 to $75,900 | 15% |
| Over $75,900 to $153,100 | 25% |
| Over $153,100 to $233,350 | 28% |
| Over $233,350 to $416,700 | 33% |
| Over $416,700 to $470,700 | 35% |
| Over $470,700 | 39.6% |
$0 to $18,65010%
Over $18,650 to $75,90015%
Over $75,900 to $153,10025%
Over $153,100 to $233,35028%
Over $233,350 to $416,70033%
Over $416,700 to $470,70035%
Over $470,70039.6%
Head of household
Std. deduction $9,350
| Taxable income | Rate |
|---|---|
| $0 to $13,350 | 10% |
| Over $13,350 to $50,800 | 15% |
| Over $50,800 to $131,200 | 25% |
| Over $131,200 to $212,500 | 28% |
| Over $212,500 to $416,700 | 33% |
| Over $416,700 to $444,550 | 35% |
| Over $444,550 | 39.6% |
$0 to $13,35010%
Over $13,350 to $50,80015%
Over $50,800 to $131,20025%
Over $131,200 to $212,50028%
Over $212,500 to $416,70033%
Over $416,700 to $444,55035%
Over $444,55039.6%
Education
How to use the 2017 tables
From paycheck to taxable income
Start with wages/AGI, subtract the 2017 standard deduction ($6,350 single or $12,700 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 2017 numbers skip
Ordinary brackets alone ignore FICA, state tax, AMT, NIIT, capital-gains preferences, and refundable credits. The Social Security wage base listed above ($127,200) is for payroll tax—not income-tax brackets.
Illustrative ordinary tax (2017, single)
Tax on taxable income only—after deductions, before credits. Useful for sensing how steep the 2017 schedule was, not as a filing estimate.
$50,000 taxable
$8,239
ordinary federal income tax
$100,000 taxable
$20,982
ordinary federal income tax
$250,000 taxable
$65,899
ordinary federal income tax
Estimate take-home under supported tax years
These 2017 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 2017
2017 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: $6,350. Married filing jointly: $12,700. Head of household: $9,350. Married filing separately: $6,350.
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 $9,325.
Yes. The personal exemption was $4,050 per person (subject to phaseout for high-AGI taxpayers).
$127,200. Wages above that amount were not subject to the OASDI portion of Social Security tax (Medicare tax still applied).
About $8,239 on $50,000 and $20,982 on $100,000 of taxable income, using only the 2017 brackets—no credits, AMT, or payroll tax.
Taxpayers choose the larger of the standard deduction ($6,350 single / $12,700 MFJ) or their allowable itemized deductions. Most filers take the standard deduction.
Final year of the pre-TCJA rate schedule (top rate 39.6%) and personal exemption. The single standard deduction moved from $6,300 to $6,350.
Use the 2016 vs 2017 compare page for deduction deltas, top-rate changes, and sample taxable-income tax differences.
2018 used a 37% top rate and a $12,000 single standard deduction. Open the 2018 profile or compare 2017 vs 2018.
Not yet for 2017. Live US calculator engines on this site cover 2020–2026. This page remains the IRS/CRS reference table for 2017 brackets and deductions.
IRS Rev. Proc. 2016-55 (via CRS RL34498). Cross-check older years in CRS RL34498.