Tarif Pajak kanggo Tahun 2015 lan 2014 dening Status Filing
Amerika Serikat ngidini tax on income nggunakake tarif progresif. Tegese yen ayahan pajak wong mboko sithik mundhak nalika kenaikan income. Saiki ana pitung kurung pajak, wiwit saka sepuluh persen dadi 39,6 persen.
Tarif pajak ditampilake saben taun lan status pengajuan. Pisanan iku tarif pajak kanggo 2015 dening status filing. Sabanjure rawuh tarif pajak kanggo 2014 dening status filing.
| Single | |||
| 2015 Kurikulum Pajak | |||
| Yen sampeyan entuk keno pajek wis rampung ↓ | nanging ora liwat ↓ | Tarif pajak marginal ing penghasilan biasa: | Tingkat marginal ing kapital modal jangka panjang: |
| $ 0 | $ 9,225 | 10% | 0% |
| 9,225 | 37,450 | 15% | 0% |
| 37,450 | 90.750 | 25% | 15% |
| 90.750 | 189.300 | 28% | 15% |
| 189.300 | 411.500 | 33% | 15% |
| 411.500 | 413.200 | 35% | 15% |
| 413.200 | - | 39.60% | 20% |
| Kepala Rumah Tangga | |||
| 2015 Kurikulum Pajak | |||
| Yen sampeyan entuk keno pajek wis rampung ↓ | nanging ora liwat ↓ | Tarif pajak marginal ing penghasilan biasa: | Tingkat marginal ing kapital modal jangka panjang: |
| $ 0 | $ 13,150 | 10% | 0% |
| 13.150 | 50.200 | 15% | 0% |
| 50.200 | 129,600 | 25% | 15% |
| 129,600 | 209,850 | 28% | 15% |
| 209,850 | 411.500 | 33% | 15% |
| 411.500 | 439.000 | 35% | 15% |
| 439.000 | - | 39.60% | 20% |
| Filing Berkah Meninggal | |||
| 2015 Kurikulum Pajak | |||
| Yen sampeyan entuk keno pajek wis rampung ↓ | nanging ora liwat ↓ | Tarif pajak marginal ing penghasilan biasa: | Tingkat marginal ing kapital modal jangka panjang: |
| 0 | 9,225 | 10% | 0% |
| 9,225 | 37,450 | 15% | 0% |
| 37,450 | 75.600 | 25% | 15% |
| 75.600 | 115,225 | 28% | 15% |
| 115,225 | 205.750 | 33% | 15% |
| 205.750 | 232,425 | 35% | 15% |
| 232,425 | - | 39.60% | 20% |
| Berkah Mengajar Jointly / Kualifikasi Janda utawa Widower | |||
| 2015 Kurikulum Pajak | |||
| Yen sampeyan entuk keno pajek wis rampung ↓ | nanging ora liwat ↓ | Tarif pajak marginal ing penghasilan biasa: | Tingkat marginal ing kapital modal jangka panjang: |
| 0 | 18,450 | 10% | 0% |
| 18,450 | 74,900 | 15% | 0% |
| 74,900 | 151,200 | 25% | 15% |
| 151,200 | 230,450 | 28% | 15% |
| 230,450 | 411.500 | 33% | 15% |
| 411.500 | 464,850 | 35% | 15% |
| 464,850 | - | 39.60% | 20% |
| Single | |||
| 2014 Kurikulum Pajak | |||
| Yen sampeyan entuk keno pajek wis rampung ↓ | nanging ora liwat ↓ | Tarif pajak marginal ing penghasilan biasa: | Marginal rate on long-term capital gain: |
| 0 | 9,075 | 10% | 0% |
| 9,075 | 36.900 | 15% | 0% |
| 36.900 | 89,350 | 25% | 15% |
| 89,350 | 186,350 | 28% | 15% |
| 186,350 | 405.100 | 33% | 15% |
| 405.100 | 406,750 | 35% | 15% |
| 406,750 | - | 39.60% | 20% |
| Kepala Rumah Tangga | |||
| 2014 Kurikulum Pajak | |||
| Yen sampeyan entuk keno pajek wis rampung ↓ | nanging ora liwat ↓ | Tarif pajak marginal ing penghasilan biasa: | Marginal rate on long-term capital gain: |
| 0 | 12,950 | 10% | 0% |
| 12,950 | 49,400 | 15% | 0% |
| 49,400 | 127,550 | 25% | 15% |
| 127,550 | 206.600 | 28% | 15% |
| 206.600 | 405.100 | 33% | 15% |
| 405.100 | 432,200 | 35% | 15% |
| 432,200 | - | 39.60% | 20% |
| Filing Berkah Meninggal | |||
| 2014 Kurikulum Pajak | |||
| Yen sampeyan entuk keno pajek wis rampung ↓ | nanging ora liwat ↓ | Tarif pajak marginal ing penghasilan biasa: | Tingkat marginal ing kapital modal jangka panjang: |
| 0 | 9,075 | 10% | 0% |
| 9,075 | 36.900 | 15% | 0% |
| 36.900 | 74,425 | 25% | 15% |
| 74,425 | 113,425 | 28% | 15% |
| 113,425 | 202,550 | 33% | 15% |
| 202,550 | 228.800 | 35% | 15% |
| 228.800 | - | 39.60% | 20% |
| Berkah Mengajar Jointly / Kualifikasi Janda utawa Widower | |||
| 2014 Kurikulum Pajak | |||
| Yen sampeyan entuk keno pajek wis rampung ↓ | nanging ora liwat ↓ | Tarif pajak marginal ing penghasilan biasa: | Tingkat marginal ing kapital modal jangka panjang: |
| 0 | 18.150 | 10% | 0% |
| 18.150 | 73,800 | 15% | 0% |
| 73,800 | 148,850 | 25% | 15% |
| 148,850 | 226,850 | 28% | 15% |
| 226,850 | 405.100 | 33% | 15% |
| 405.100 | 457.600 | 35% | 15% |
| 457.600 | - | 39.60% | 20% |
Istilah kasebut
Kita ngomong saka kelompok pajak cilik kanggo nyebut pajak sing dibutuhake kanggo dhuwit sing ditampa sabanjure . Iki minangka konsep migunani kanggo perencanaan pajak, saéngga wong bisa nganalisis dampak pajak penghasilan tambahan utawa potongan tambahan. Krenjang pajak marginal punika tingkat pajak paling dhuwur sing ditrapake ing penghasilan sampeyan.
Tarif pajeg biasa ditrapake kanggo jinis income. Tarif biasa dibedakake saka tingkat pajeg gajian kapital sing dileksanakake ing long-term gain lan dividen sing cocog.
Kurung Pajak Marginal
Ana pitung pajak pajak cilik:
- 10%
- 15%
- 25%
- 28%
- 33%
- 35%
- 39,6%
Tarif iki dileksanakake dening Kongres lan ditemokake ing bagean 1 saka Internal Revenue Code. Pendapatan sing tarif iki nyetel saben taun. IRS nganyari tarif pajak resmi kanggo njupuk inflasi akun.
The Hidden Zero Percent Tax Bracket
Saben uwong darbe hak tumrap pemotongan dhuwit utawa potongan itemane lan siji utawa luwih pambatasan pribadi .
Bebarengan iki minangka braket pajak nol persen, ing pangertèn yèn ora ana pajeg sing dileksanakaké minangka penghasilan sing dikurangi.
Struktur Progresif Tarif Pajak
Tarif pajak income biasa diarani progresif amarga tingkat pajak sing ditrapake terus-terusan mundhak minangka mundhut income wong.
Siji wong kanthi income $ 1 yuta, mung kanggo njupuk conto, bakal duwe income taxed ing kabeh kur LIYANE Tarif pajak progresif dibedakake saka pajak sing rata (sing ana siji tingkat pajak sing ditrapake kanggo kabeh penghasilan) utawa tarif pajak regejegan (ing tingkat pajak sing nyuda minangka mundhut income).
Rata-rata Tarif Pajak versus Tarif Pajak Marginal
Tarif pajak marginal mung nuduhake setengah saka crita nalika nerangake perencanaan pajak . Penting uga minangka tingkat pajak rata-rata wong. Tarif iki minangka jawara pajak federal sing dipérang total kanthi pendapatan total. Rata-rata tarif pajak nunjukake, rata-rata, apa pajak pemerintah federal ing penghasilan wong. Kanggo nemokake tingkat pajak rata-rata dhewe, njupuk total pajak federal sampeyan lan dibagi dening income kena sampeyan.