Individual

(Single):

Taxable income ($):
Rate
to $9,525
10%
to $38,700
12%
to $82,500
22%
to $157,500
24%
to $200,000
32%
to $500,000
35%
Over
37%




Corporation

(C-Corporation):

Taxable income ($):
Rate
corporate income
21%


USA Federal Tax rates (2018 Tax Year)


Les barèmes d'imposition (Année fiscale 2018)

Updated  - December 10th, 2018

Long Term Capital gain & Qualified dividends :


Individual - Single       
Rate
to $38,600
0%
to $425,800
15%
over
20%
Individual - Married MFJ           

to $77,200
0%
to $479,000
15%
over
20%




Individual

(Married Filing Jointly): 

Taxable income ($):
Rate
to $19,050
10%
to $77,400
12%
to $165,000
22%
to $315,000
24%
to $400,000
32%
to $600,000
35%
Over
37%