Single std. deduction
+$200
$12,000 → $12,200 · higher in 2019
20182019
2018 vs 2019 Federal Tax Brackets
Both years use the tcja schedule; differences are mainly inflation indexing. Single standard deduction $12,000 vs $12,200; top rate 37% vs 37%.
By Sammy S. · Founder · AuthorUpdated for 2019
MFJ std. deduction
+$400
$24,000 → $24,400
Top marginal rate
Unchanged
37% → 37%
Side-by-side scoreboard
2018
$12,000
single standard deduction
- MFJ std. ded.
- $24,000
- Top rate
- 37%
- SS wage base
- $128,400
TCJA schedule
2019
$12,200
single standard deduction
- MFJ std. ded.
- $24,400
- Top rate
- 37%
- SS wage base
- $132,900
TCJA schedule
Single filer brackets
Inclusive taxable-income ceilings for each statutory rate. Open each year profile for MFJ and head-of-household tables.
2018 single
$0–$9,52510%
$9,525–$38,70012%
$38,700–$82,50022%
$82,500–$157,50024%
$157,500–$200,00032%
$200,000–$500,00035%
Over $500,00037%
2019 single
$0–$9,70010%
$9,700–$39,47512%
$39,475–$84,20022%
$84,200–$160,72524%
$160,725–$204,10032%
$204,100–$510,30035%
Over $510,30037%
Tax on taxable income (single)
Ordinary tax only—no credits, AMT, or NIIT. Amounts are taxable income after deductions, not gross wages.
| Taxable income | 2018 | 2019 | Difference |
|---|---|---|---|
| $50,000 | $6,940 | $6,859 | $-81 |
| $100,000 | $18,290 | $18,175 | $-115 |
| $250,000 | $63,190 | $62,694 | $-496 |
$50,000 taxable
2018$6,940
2019$6,859
Difference: $-81
$100,000 taxable
2018$18,290
2019$18,175
Difference: $-115
$250,000 taxable
2018$63,190
2019$62,694
Difference: $-496
Education
How to read the 2018 vs 2019 differences
Standard deduction deltas
A higher standard deduction lowers taxable income before brackets apply. The single deduction moved $200 (up from 2018 to 2019); MFJ moved $400. Large jumps usually mean a law change (TCJA) or a high-inflation COLA year.
Rate schedule vs indexing
Both years use the 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 $12,000 in 2018 to $12,200 in 2019 ($200 change). For married filing jointly, it went from $24,000 to $24,400. Head of household moved from $18,000 to $18,350.
2018 topped out at 37%; 2019 tops out at 37%. These are statutory marginal rates on taxable income in the highest bracket—not effective rates on total income.
Both years use the tcja schedule. Differences are mainly inflation indexing of bracket thresholds and the standard deduction.
Neither year had a personal exemption—the TCJA suspension was in effect for both.
Using only the statutory brackets (no credits): about $6,940 in 2018 vs $6,859 in 2019. That illustration is taxable income after deductions—not gross wages.
Ordinary tax would be about $18,290 in 2018 vs $18,175 in 2019 under the published brackets alone.
The OASDI taxable wage base was $128,400 in 2018 and $132,900 in 2019 ($4,500 change). FICA rates are separate from income-tax brackets.
2019 was higher ($12,200 vs $12,000).
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 2018 or 2019—the US paycheck calculator engines on this site cover 2020–2026. These earlier years are published here as IRS/CRS reference tables.