2017 Federal Tax Brackets
The official IRS tax brackets for tax year 2017, frozen as filed — for amended returns, back taxes and research. 7 rates from 10% to 39.6%; standard deduction $6,350 single / $12,700 joint.
In 2017, federal income tax rates were 10%, 15%, 25%, 28%, 33%, 35%, 39.6%. The top rate applied above $418,400 (single).
- Rates10% · 15% · 25% · 28% · 33% · 35% · 39.6%
- Std. deduction (single / joint)$6,350 / $12,700
- Personal exemption$4,050
- SourceIRS Rev. Proc. 2016-55
Source: IRS Rev. Proc. 2016-55.
Enter taxable income (after deductions). Ordinary-income brackets only — capital gains, credits, AMT and phase-outs are separate.
2017 brackets — all filing statuses
Single
| Rate | 2017 taxable income |
|---|---|
| 10% | $0 – $9,325 |
| 15% | $9,326 – $37,950 |
| 25% | $37,951 – $91,900 |
| 28% | $91,901 – $191,650 |
| 33% | $191,651 – $416,700 |
| 35% | $416,701 – $418,400 |
| 39.6% | $418,401 and up |
Married filing jointly
| Rate | 2017 taxable income |
|---|---|
| 10% | $0 – $18,650 |
| 15% | $18,651 – $75,900 |
| 25% | $75,901 – $153,100 |
| 28% | $153,101 – $233,350 |
| 33% | $233,351 – $416,700 |
| 35% | $416,701 – $470,700 |
| 39.6% | $470,701 and up |
Head of household
| Rate | 2017 taxable income |
|---|---|
| 10% | $0 – $13,350 |
| 15% | $13,351 – $50,800 |
| 25% | $50,801 – $131,200 |
| 28% | $131,201 – $212,500 |
| 33% | $212,501 – $416,700 |
| 35% | $416,701 – $444,550 |
| 39.6% | $444,551 and up |
Married filing separately
| Rate | 2017 taxable income |
|---|---|
| 10% | $0 – $9,325 |
| 15% | $9,326 – $37,950 |
| 25% | $37,951 – $76,550 |
| 28% | $76,551 – $116,675 |
| 33% | $116,676 – $208,350 |
| 35% | $208,351 – $235,350 |
| 39.6% | $235,351 and up |
Standard deduction & exemption
| Filing status | Standard deduction |
|---|---|
| Single | $6,350 |
| Married filing jointly | $12,700 |
| Head of household | $9,350 |
| Married filing separately | $6,350 |
Personal exemption: $4,050 per person.
The 2017 brackets in today’s dollars
Adjusted with the CPI-U (2017 annual average → May 2026), a factor of ×1.37. Useful for comparing bracket creep across eras.
| Single-filer threshold | 2017 dollars | Today’s dollars |
|---|---|---|
| 15% bracket started at | $9,326 | ≈ $12,800 |
| 25% bracket started at | $37,951 | ≈ $51,900 |
| 28% bracket started at | $91,901 | ≈ $125,600 |
| 33% bracket started at | $191,651 | ≈ $262,000 |
| 35% bracket started at | $416,701 | ≈ $569,700 |
| 39.6% bracket started at | $418,401 | ≈ $572,000 |
← 2016 bracketsAll years2018 brackets →
Frequently asked questions
What were the federal tax brackets in 2017?
There were 7 rates in 2017: 10%, 15%, 25%, 28%, 33%, 35%, 39.6%. For single filers the top 39.6% rate applied to taxable income over $418,400.
What was the standard deduction in 2017?
$6,350 for single filers, $12,700 married filing jointly, $9,350 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 2017 brackets now?
Filing or amending a 2017 return, negotiating back taxes for that year, checking an audit figure, or research. Brackets never change retroactively once the year closes.
Sources & methodology
Sources: IRS Rev. Proc. 2016-55 · 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.