2018 Federal Tax Brackets

Complete IRS bracket schedule and standard deduction for tax year 2018 — single, married filing jointly, head of household, and married filing separately.

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Single
$12,000
Standard deduction
Married Filing Jointly
$24,000
Standard deduction
Head of Household
$18,000
Standard deduction
Married Filing Separately
$12,000
Standard deduction

2018 Tax Brackets — Single

Marginal rate Taxable income Tax owed at top of bracket
10% $0 – $9,525 $953
12% $9,526 – $38,700 $4,454
22% $38,701 – $82,500 $14,090
24% $82,501 – $157,500 $32,090
32% $157,501 – $200,000 $45,690
35% $200,001 – $500,000 $150,690
37% Over $500,001 —

2018 Tax Brackets — Married Filing Jointly

Marginal rate Taxable income Tax owed at top of bracket
10% $0 – $19,050 $1,905
12% $19,051 – $77,400 $8,907
22% $77,401 – $165,000 $28,179
24% $165,001 – $315,000 $64,179
32% $315,001 – $400,000 $91,379
35% $400,001 – $600,000 $161,379
37% Over $600,001 —

2018 Tax Brackets — Head of Household

Marginal rate Taxable income Tax owed at top of bracket
10% $0 – $13,600 $1,360
12% $13,601 – $51,800 $5,944
22% $51,801 – $82,500 $12,698
24% $82,501 – $157,500 $30,698
32% $157,501 – $200,000 $44,298
35% $200,001 – $500,000 $149,298
37% Over $500,001 —

2018 Tax Brackets — Married Filing Separately

Marginal rate Taxable income Tax owed at top of bracket
10% $0 – $9,525 $953
12% $9,526 – $38,700 $4,454
22% $38,701 – $82,500 $14,090
24% $82,501 – $157,500 $32,090
32% $157,501 – $200,000 $45,690
35% $200,001 – $300,000 $80,690
37% Over $300,001 —
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Worked example: $85,000 single filer in 2018

Gross income $85,000 minus the 2018 single standard deduction ($12,000) = $73,000 taxable.

10% on $9,525 = $953
12% on $29,175 = $3,501
22% on $34,300 = $7,546
Total federal tax: $12,000
Effective rate: 14.12%

Notes for 2018

2018 was the first year of the TCJA-era bracket structure — 7 brackets ranging from 10% to 37%, replacing the prior 7-bracket schedule that ran 10% to 39.6%. The Standard Deduction nearly doubled (from $6,500 single / $13,000 MFJ in 2017 to $12,000 / $24,000), while personal exemptions were eliminated entirely.

Frequently Asked Questions

What was the top marginal federal tax rate in 2018?
2018 kept the 37% top marginal rate established by the 2017 Tax Cuts and Jobs Act. Brackets were inflation-indexed from the prior year.
What was the 2018 standard deduction?
For tax year 2018, the standard deduction was $12,000 for single filers, $24,000 for married filing jointly, $18,000 for head of household, and $12,000 for married filing separately.
Are 2018 tax brackets still relevant?
2018 brackets apply to income earned during 2018 (filed by April of the following year). They're useful for amended returns, late filings, prior-year tax planning, and historical comparisons. The current-year brackets are different — see the 2026 tax brackets page for this year's rates.
How do marginal tax brackets actually work?
Federal tax brackets are marginal: only the income above each threshold is taxed at that rate. A single filer with $100,000 of taxable income doesn't pay 22% on all of it. They pay 10% on the first portion, then 12%, then 22% on the remainder. Effective tax rate (total tax ÷ total income) is always lower than the headline marginal rate.

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Educational content only. 2018 tax brackets apply to income earned during 2018, generally filed in April 2019. For amended returns or current-year planning, consult a qualified CPA or tax advisor.