Single std. deduction
$12,000
Tax year 2018TCJA schedule
2018 Federal Tax Brackets
37% top rate · $12,000 single standard deduction · $24,000 MFJ.
By Sammy S. · Founder · AuthorUpdated for 2018
MFJ std. deduction
$24,000
Top marginal rate
37%
SS wage base
$128,400
What stood out in 2018
TCJA: new 10/12/22/24/32/35/37% rates, roughly doubled standard deduction, personal exemption suspended.
- Rate schedule
- TCJA schedule
- Personal exemption
- Suspended ($0)
- HOH std. deduction
- $18,000
Versus 2017: single standard deduction rose by $5,650 and the schedule changed from Pre-TCJA schedule to TCJA schedule. Compare 2017 vs 2018
2018 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 $12,000
| Taxable income | Rate |
|---|---|
| $0 to $9,525 | 10% |
| Over $9,525 to $38,700 | 12% |
| Over $38,700 to $82,500 | 22% |
| Over $82,500 to $157,500 | 24% |
| Over $157,500 to $200,000 | 32% |
| Over $200,000 to $500,000 | 35% |
| Over $500,000 | 37% |
$0 to $9,52510%
Over $9,525 to $38,70012%
Over $38,700 to $82,50022%
Over $82,500 to $157,50024%
Over $157,500 to $200,00032%
Over $200,000 to $500,00035%
Over $500,00037%
Married filing jointly
Std. deduction $24,000
| Taxable income | Rate |
|---|---|
| $0 to $19,050 | 10% |
| Over $19,050 to $77,400 | 12% |
| Over $77,400 to $165,000 | 22% |
| Over $165,000 to $315,000 | 24% |
| Over $315,000 to $400,000 | 32% |
| Over $400,000 to $600,000 | 35% |
| Over $600,000 | 37% |
$0 to $19,05010%
Over $19,050 to $77,40012%
Over $77,400 to $165,00022%
Over $165,000 to $315,00024%
Over $315,000 to $400,00032%
Over $400,000 to $600,00035%
Over $600,00037%
Head of household
Std. deduction $18,000
| Taxable income | Rate |
|---|---|
| $0 to $13,600 | 10% |
| Over $13,600 to $51,800 | 12% |
| Over $51,800 to $82,500 | 22% |
| Over $82,500 to $157,500 | 24% |
| Over $157,500 to $200,000 | 32% |
| Over $200,000 to $500,000 | 35% |
| Over $500,000 | 37% |
$0 to $13,60010%
Over $13,600 to $51,80012%
Over $51,800 to $82,50022%
Over $82,500 to $157,50024%
Over $157,500 to $200,00032%
Over $200,000 to $500,00035%
Over $500,00037%
Education
How to use the 2018 tables
From paycheck to taxable income
Start with wages/AGI, subtract the 2018 standard deduction ($12,000 single or $24,000 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 2018 numbers skip
Ordinary brackets alone ignore FICA, state tax, AMT, NIIT, capital-gains preferences, and refundable credits. The Social Security wage base listed above ($128,400) is for payroll tax—not income-tax brackets.
Illustrative ordinary tax (2018, single)
Tax on taxable income only—after deductions, before credits. Useful for sensing how steep the 2018 schedule was, not as a filing estimate.
$50,000 taxable
$6,940
ordinary federal income tax
$100,000 taxable
$18,290
ordinary federal income tax
$250,000 taxable
$63,190
ordinary federal income tax
Estimate take-home under supported tax years
These 2018 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 2018
2018 used a seven-bracket schedule with a top rate of 37% (tcja schedule). See the full single, MFJ, and head-of-household tables on this page.
Single: $12,000. Married filing jointly: $24,000. Head of household: $18,000. Married filing separately: $12,000.
37% applied once taxable income exceeded the top published threshold for your filing status.
For single returns, the 10% bracket covered taxable income up to $9,525.
No. The personal exemption was suspended under TCJA for 2018 (amount shown as $0).
$128,400. Wages above that amount were not subject to the OASDI portion of Social Security tax (Medicare tax still applied).
About $6,940 on $50,000 and $18,290 on $100,000 of taxable income, using only the 2018 brackets—no credits, AMT, or payroll tax.
Taxpayers choose the larger of the standard deduction ($12,000 single / $24,000 MFJ) or their allowable itemized deductions. Most filers take the standard deduction.
TCJA: new 10/12/22/24/32/35/37% rates, roughly doubled standard deduction, personal exemption suspended. The rate schedule moved from the pre-tcja schedule to the tcja schedule.
Use the 2017 vs 2018 compare page for deduction deltas, top-rate changes, and sample taxable-income tax differences.
2019 used a 37% top rate and a $12,200 single standard deduction. Open the 2019 profile or compare 2018 vs 2019.
Not yet for 2018. Live US calculator engines on this site cover 2020–2026. This page remains the IRS/CRS reference table for 2018 brackets and deductions.
IRS Rev. Proc. 2018-18 (via CRS RL34498). Cross-check older years in CRS RL34498.