ファイリングステータス別税率表(2018年)

 各ファイリングステータスについては、Filing Status について を参照ください。

  •  Single (Resident 及び、Non Resident)
課税所得 (Taxable Income) 税率
0-9,525 10%
$9,525-$38,700 12%
$38,700-$82,500 22%
$82,500-$157,500 24%
$157,500-$200,000 32%
$200,000-$500,000 35%
$500,000- 37%


計算例) Taxable Income: 50,000ドル

→ $9,525×10%+($38,700-$9,525)×12%+($50,000-$38,700)×22%

  •  Married Filing Jointly or Qualifying Widow (er) with Dependent Child
課税所得 (Taxable Income) 税率
0-$19,050 10%
$19,050-$77,400 12%
$77,400-$165,000 22%
$165,000-$315,000 24%
$315,000-$400,000 32%
$400,000-$600,000 35%
$600,000- 37%


  •  Married Filing Separately or Married Non Resident

課税所得 (Taxable Income) 税率
0-$9,525 10%
$9,525-$38,700 12%
$38,700-$82,500 22%
$82,500-$157,500 24%
$157,500-$200,000 32%
$200,000-$200,000 35%
$300,000- 37%


  •  Head of Household

課税所得 (Taxable Income) 税率
0-$13,600 10%
$13,600-$51,800 12%
$51,800-$82,500 22%
$82,500-$157,500 24%
$157,500-$200,000 32%
$200,000-$500,000 35%
$500,000- 37%