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2016 Federal Tax Brackets

The official IRS tax brackets for tax year 2016, frozen as filed — for amended returns, back taxes and research. 7 rates from 10% to 39.6%; standard deduction $6,300 single / $12,600 joint.

In 2016, federal income tax rates were 10%, 15%, 25%, 28%, 33%, 35%, 39.6%. The top rate applied above $415,050 (single).

  • Rates10% · 15% · 25% · 28% · 33% · 35% · 39.6%
  • Std. deduction (single / joint)$6,300 / $12,600
  • Personal exemption$4,050
  • SourceTax Foundation 2016 brackets

Source: Tax Foundation 2016 brackets.

$
Federal income tax (2016)
Marginal rate
Effective rate

Enter taxable income (after deductions). Ordinary-income brackets only — capital gains, credits, AMT and phase-outs are separate.

2016 brackets — all filing statuses

Single

Rate2016 taxable income
10%$0 – $9,275
15%$9,276 – $37,650
25%$37,651 – $91,150
28%$91,151 – $190,150
33%$190,151 – $413,350
35%$413,351 – $415,050
39.6%$415,051 and up

Married filing jointly

Rate2016 taxable income
10%$0 – $18,550
15%$18,551 – $75,300
25%$75,301 – $151,900
28%$151,901 – $231,450
33%$231,451 – $413,350
35%$413,351 – $466,950
39.6%$466,951 and up

Head of household

Rate2016 taxable income
10%$0 – $13,250
15%$13,251 – $50,400
25%$50,401 – $130,150
28%$130,151 – $210,800
33%$210,801 – $413,350
35%$413,351 – $441,000
39.6%$441,001 and up

Married filing separately

Rate2016 taxable income
10%$0 – $9,275
15%$9,276 – $37,650
25%$37,651 – $75,950
28%$75,951 – $115,725
33%$115,726 – $206,675
35%$206,676 – $233,475
39.6%$233,476 and up

Standard deduction & exemption

Filing statusStandard deduction
Single$6,300
Married filing jointly$12,600
Head of household$9,300
Married filing separately$6,300

Personal exemption: $4,050 per person.

The 2016 brackets in today’s dollars

Adjusted with the CPI-U (2016 annual average → May 2026), a factor of ×1.40. Useful for comparing bracket creep across eras.

Single-filer threshold2016 dollarsToday’s dollars
15% bracket started at$9,276≈ $13,000
25% bracket started at$37,651≈ $52,600
28% bracket started at$91,151≈ $127,300
33% bracket started at$190,151≈ $265,500
35% bracket started at$413,351≈ $577,200
39.6% bracket started at$415,051≈ $579,500

← 2015 bracketsAll years2017 brackets →

Frequently asked questions

What were the federal tax brackets in 2016?

There were 7 rates in 2016: 10%, 15%, 25%, 28%, 33%, 35%, 39.6%. For single filers the top 39.6% rate applied to taxable income over $415,050.

What was the standard deduction in 2016?

$6,300 for single filers, $12,600 married filing jointly, $9,300 head of household; the personal exemption was $4,050.

Marginal vs. effective rate — what's the difference?

Your marginal rate is the tax on your last dollar (your bracket). Your effective rate is total tax divided by taxable income — always lower, because earlier dollars fill the lower brackets first. The calculator above shows both.

Why would I need 2016 brackets now?

Filing or amending a 2016 return, negotiating back taxes for that year, checking an audit figure, or research. Brackets never change retroactively once the year closes.

Sources & methodology

Sources: Tax Foundation 2016 brackets · All years: Tax Foundation historical brackets.

Figures transcribed from the primary source listed and cross-checked against the Tax Foundation and Tax Policy Center datasets. Not tax advice.