2013 Marginal Tax Brackets

Your marginal tax bracket determines how much of the earnings from savings and investments you get to keep after taxes. Below are the four individual tax rate schedules for 2013:

Individual Tax Rate Schedules for 2013
Filing Status Taxable Income ($) Marginal Tax Bracket Rate (%)
Married Filing Jointly 0 to 17,850 10
17,851 to 72,500 15
72,501 to 146,400 25
146,401 to 223,050 28
223,501 to 398,350 33
398,351 to 450,000 35
450,001 and higher 39.6
Head of Household 0 to 12,750 10
12,751 to 48,600 15
48,601 to 125,450 25
125,451 to 203,150 28
203,151 to 398,350 33
398,351 to 425,500 35
425,001 and higher 39.6
Single 0 to 8,925 10
8,926 to 36,250 15
36,251 to 87,850 25
87,851 to 183,250 28
183,251 to 398,350 33
398,351 to 400,000 35
400,001 and higher 39.6
Married Filing Separately 0 to 8,925 10
8,926 to 36,250 15
36,251 to 73,200 25
73,201 to 111,525 28
111,526 to 199,175 33
199,176 to 225,500 35
225,501 and higher 39.6
Tax-Exempt and Taxable Yields Compared*
Tax-Exempt Yield (%) Taxable Equivalent Yield (%) for Tax Rate of:
15% Tax Bracket 25% Tax Bracket 28% Tax Bracket 33% Tax Bracket 35% Tax Bracket 39.6% Tax Bracket
2.0 2.35 2.66 2.77 2.98 3.08 3.31
2.5 2.94 3.33 3.47 3.73 3.85 4.14
3.0 3.53 4.00 4.17 4.48 4.62 4.97
3.5 4.18 4.66 4.86 5.22 5.38 5.79
4.0 4.71 5.33 5.55 5.97 6.15 6.62
4.5 5.29 6.00 6.25 6.71 6.92 7.45
5.0 5.88 6.66 6.94 7.46 7.69 8.28
5.5 6.47 7.33 7.63 8.20 8.46 9.11
6.0 7.06 8.00 8.33 8.95 9.23 9.93
6.5 7.65 8.66 9.02 9.70 10.00 10.76
7.0 8.24 9.33 9.72 10.44 10.77 11.59
*Federal income tax rates only. Does not include state income tax.

If you cannot find a specific rate on the chart you can compare yields by using the following formula:

Taxable equivalent yield = tax-free yield ÷ (100% - marginal tax bracket %)

Example: Assume you are in the 25% tax bracket, and have an account with a 4.5% tax-free yield. To get the equivalent taxable yield, divide 4.5% by 75% (100% - 25%). The taxable yield is 6.%.


  1. Rutgers
  2. Executive Dean of Agriculture and Natural Resources
  3. School of Environmental and Biological Sciences