Single std. deduction
+$50
$6,300 → $6,350 · higher in 2017
20162017
2016 vs 2017 Federal Tax Brackets
Both years use the pre-tcja schedule; differences are mainly inflation indexing. Single standard deduction $6,300 vs $6,350; top rate 39.6% vs 39.6%.
By Sammy S. · Founder · AuthorUpdated for 2017
MFJ std. deduction
+$100
$12,600 → $12,700
Top marginal rate
Unchanged
39.6% → 39.6%
Side-by-side scoreboard
2016
$6,300
single standard deduction
- MFJ std. ded.
- $12,600
- Top rate
- 39.6%
- SS wage base
- $118,500
Pre-TCJA schedule
2017
$6,350
single standard deduction
- MFJ std. ded.
- $12,700
- Top rate
- 39.6%
- SS wage base
- $127,200
Pre-TCJA schedule
Single filer brackets
Inclusive taxable-income ceilings for each statutory rate. Open each year profile for MFJ and head-of-household tables.
2016 single
$0–$9,27510%
$9,275–$37,65015%
$37,650–$91,15025%
$91,150–$190,15028%
$190,150–$413,35033%
$413,350–$415,05035%
Over $415,05039.6%
2017 single
$0–$9,32510%
$9,325–$37,95015%
$37,950–$91,90025%
$91,900–$191,65028%
$191,650–$416,70033%
$416,700–$418,40035%
Over $418,40039.6%
Tax on taxable income (single)
Ordinary tax only—no credits, AMT, or NIIT. Amounts are taxable income after deductions, not gross wages.
| Taxable income | 2016 | 2017 | Difference |
|---|---|---|---|
| $50,000 | $8,271 | $8,239 | $-32 |
| $100,000 | $21,037 | $20,982 | $-55 |
| $250,000 | $66,029 | $65,899 | $-130 |
$50,000 taxable
2016$8,271
2017$8,239
Difference: $-32
$100,000 taxable
2016$21,037
2017$20,982
Difference: $-55
$250,000 taxable
2016$66,029
2017$65,899
Difference: $-130
Education
How to read the 2016 vs 2017 differences
Standard deduction deltas
A higher standard deduction lowers taxable income before brackets apply. The single deduction moved $50 (up from 2016 to 2017); MFJ moved $100. Large jumps usually mean a law change (TCJA) or a high-inflation COLA year.
Rate schedule vs indexing
Both years use the pre-tcja schedule, so most differences are inflation-adjusted thresholds—not new rate percentages.
Taxable-income examples
The sample tax table holds taxable income fixed so you can isolate bracket/threshold changes. Real paychecks also change with deductions, FICA wage bases, and credits—so treat the dollar differences as directional, not a full return comparison.
What this page is for
Use it to research historical law, explain a COLA, or brief a before/after TCJA story. For tax years 2020–2026, open the matching US paycheck calculator (for example /calculator/us/2020 or current /calculator/us) to run a full estimate with that year’s brackets.
Compare other years
Compare any two tax years
Standard deductions, top rates, and bracket thresholds side by side.
Related tools
US paycheck calculatorCurrent federal and state rulesTax bracket calculatorMarginal vs effective brackets401(k) & IRA limits by yearHistorical contribution ceilingsCapital gains tax by stateState gain treatmentState tax compareSide-by-side take-homeSalary comparison by stateTake-home ladders by state
Current-year paycheck estimate
Historical brackets are for reference. The US calculator models today’s federal rules.
Open US calculatorFAQs
For single filers, the standard deduction went from $6,300 in 2016 to $6,350 in 2017 ($50 change). For married filing jointly, it went from $12,600 to $12,700. Head of household moved from $9,300 to $9,350.
2016 topped out at 39.6%; 2017 tops out at 39.6%. These are statutory marginal rates on taxable income in the highest bracket—not effective rates on total income.
Both years use the pre-tcja schedule. Differences are mainly inflation indexing of bracket thresholds and the standard deduction.
Both years allowed a personal exemption of $4,050 per person (subject to high-AGI phaseout).
Using only the statutory brackets (no credits): about $8,271 in 2016 vs $8,239 in 2017. That illustration is taxable income after deductions—not gross wages.
Ordinary tax would be about $21,037 in 2016 vs $20,982 in 2017 under the published brackets alone.
The OASDI taxable wage base was $118,500 in 2016 and $127,200 in 2017 ($8,700 change). FICA rates are separate from income-tax brackets.
2017 was higher ($6,350 vs $6,300).
No. These pages compare federal ordinary income-tax brackets and standard deductions only. State rates, local taxes, FICA, AMT, NIIT, and credits are outside this comparison.
Not for 2016 or 2017—the US paycheck calculator engines on this site cover 2020–2026. These earlier years are published here as IRS/CRS reference tables.