2018 Federal Tax Brackets
The official IRS tax brackets for tax year 2018, frozen as filed — for amended returns, back taxes and research. 7 rates from 10% to 37%; standard deduction $12,000 single / $24,000 joint.
In 2018, federal income tax rates were 10%, 12%, 22%, 24%, 32%, 35%, 37%. The top rate applied above $500,000 (single).
- Rates10% · 12% · 22% · 24% · 32% · 35% · 37%
- Std. deduction (single / joint)$12,000 / $24,000
- Personal exemption$0
- SourceTax Foundation 2018 brackets (TCJA)
Source: Tax Foundation 2018 brackets (TCJA).
Enter taxable income (after deductions). Ordinary-income brackets only — capital gains, credits, AMT and phase-outs are separate.
2018 brackets — all filing statuses
Single
| Rate | 2018 taxable income |
|---|---|
| 10% | $0 – $9,525 |
| 12% | $9,526 – $38,700 |
| 22% | $38,701 – $82,500 |
| 24% | $82,501 – $157,500 |
| 32% | $157,501 – $200,000 |
| 35% | $200,001 – $500,000 |
| 37% | $500,001 and up |
Married filing jointly
| Rate | 2018 taxable income |
|---|---|
| 10% | $0 – $19,050 |
| 12% | $19,051 – $77,400 |
| 22% | $77,401 – $165,000 |
| 24% | $165,001 – $315,000 |
| 32% | $315,001 – $400,000 |
| 35% | $400,001 – $600,000 |
| 37% | $600,001 and up |
Head of household
| Rate | 2018 taxable income |
|---|---|
| 10% | $0 – $13,600 |
| 12% | $13,601 – $51,800 |
| 22% | $51,801 – $82,500 |
| 24% | $82,501 – $157,500 |
| 32% | $157,501 – $200,000 |
| 35% | $200,001 – $500,000 |
| 37% | $500,001 and up |
Married filing separately
| Rate | 2018 taxable income |
|---|---|
| 10% | $0 – $9,525 |
| 12% | $9,526 – $38,700 |
| 22% | $38,701 – $82,500 |
| 24% | $82,501 – $157,500 |
| 32% | $157,501 – $200,000 |
| 35% | $200,001 – $300,000 |
| 37% | $300,001 and up |
Standard deduction & exemption
| Filing status | Standard deduction |
|---|---|
| Single | $12,000 |
| Married filing jointly | $24,000 |
| Head of household | $18,000 |
| Married filing separately | $12,000 |
Personal exemption: $0 (eliminated 2018, made permanent 2025).
The 2018 brackets in today’s dollars
Adjusted with the CPI-U (2018 annual average → May 2026), a factor of ×1.33. Useful for comparing bracket creep across eras.
| Single-filer threshold | 2018 dollars | Today’s dollars |
|---|---|---|
| 12% bracket started at | $9,526 | ≈ $12,700 |
| 22% bracket started at | $38,701 | ≈ $51,600 |
| 24% bracket started at | $82,501 | ≈ $110,100 |
| 32% bracket started at | $157,501 | ≈ $210,200 |
| 35% bracket started at | $200,001 | ≈ $266,900 |
| 37% bracket started at | $500,001 | ≈ $667,300 |
← 2017 bracketsAll years2019 brackets →
Frequently asked questions
What were the federal tax brackets in 2018?
There were 7 rates in 2018: 10%, 12%, 22%, 24%, 32%, 35%, 37%. For single filers the top 37% rate applied to taxable income over $500,000.
What was the standard deduction in 2018?
$12,000 for single filers, $24,000 married filing jointly, $18,000 head of household (the personal exemption is $0).
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 2018 brackets now?
Filing or amending a 2018 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 2018 brackets (TCJA) · 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.