Tax Rate Schedules For Taxable Years Beginning After December 31, 2025
Note
CAUTION: If your taxable income is less than $100,000, you MUST use the Tax Table.
| Schedule I SINGLE TAXPAYERS AND MARRIED FILING SEPARATE RETURNS Use this schedule if you checked Filing Status Oval 1 or 3 on Form N-11/N-15 |
|
|---|---|
| If the amount on Form N-11, Line 26 or Form N-15, line 43 is: | Your tax is: |
| Not over $9,600 | 1.40% of taxable income |
| Over $9,600 but not over $14,400 | $ 134 plus 3.20% over $9,600 |
| Over $14,400 but not over $19,200 | $ 288 plus 5.50% over $14,400 |
| Over $19,200 but not over $24,000 | $ 552 plus 6.40% over $19,200 |
| Over $24,000 but not over $36,000 | $ 859 plus 6.80% over $24,000 |
| Over $36,000 but not over $48,000 | $ 1,675 plus 7.20% over $36,000 |
| Over $48,000 but not over $125,000 | $ 2,539 plus 7.60% over $48,000 |
| Over $125,000 but not over $175,000 | $ 8,391 plus 7.90% over $125,000 |
| Over $175,000 but not over $225,000 | $ 12,341 plus 8.25% over $175,000 |
| Over $225,000 but not over $275,000 | $ 16,466 plus 9.00% over $225,000 |
| Over $275,000 but not over $325,000 | $ 20,966 plus 10.00% over $275,000 |
| Over $325,000 | $ 25,966 plus 11.00% over $325,000 |
| Schedule II MARRIED TAXPAYERS FILING JOINT RETURNS AND CERTAIN WIDOWS AND WIDOWERS Use this schedule if you checked Filing Status Oval 2 or 5 on Form N-11/N-15 |
|
|---|---|
| If the amount on Form N-11, Line 26 or Form N-15, line 43 is: | Your tax is: |
| Not over $19,200 | 1.40% of taxable income |
| Over $19,200 but not over $28,800 | $ 269 plus 3.20% over $19,200 |
| Over $28,800 but not over $38,400 | $ 576 plus 5.50% over $28,800 |
| Over $38,400 but not over $48,000 | $ 1,104 plus 6.40% over $38,400 |
| Over $48,000 but not over $72,000 | $ 1,718 plus 6.80% over $48,000 |
| Over $72,000 but not over $96,000 | $ 3,350 plus 7.20% over $72,000 |
| Over $96,000 but not over $250,000 | $ 5,078 plus 7.60% over $96,000 |
| Over $250,000 but not over $350,000 | $ 16,782 plus 7.90% over $250,000 |
| Over $350,000 but not over $450,000 | $ 24,682 plus 8.25% over $350,000 |
| Over $450,000 but not over $550,000 | $ 32,932 plus 9.00% over $450,000 |
| Over $550,000 but not over $650,000 | $ 41,932 plus 10.00% over $550,000 |
| Over $650,000 | $ 51,932 plus 11.00% over $650,000 |
| Schedule III UNMARRIED HEADS OF HOUSEHOLD Use this schedule if you checked Filing Status Oval 4 on Form N-11/N-15 |
|
|---|---|
| If the amount on Form N-11, Line 26 or Form N-15, line 43 is: | Your tax is: |
| Not over $14,400 | 1.40% of taxable income |
| Over $14,400 but not over $21,600 | $ 202 plus 3.20% over $14,400 |
| Over $21,600 but not over $28,800 | $ 432 plus 5.50% over $21,600 |
| Over $28,800 but not over $36,000 | $ 828 plus 6.40% over $28,800 |
| Over $36,000 but not over $54,000 | $ 1,289 plus 6.80% over $36,00 |
| Over $54,000 but not over $72,000 | $ 2,513 plus 7.20% over $54,000 |
| Over $72,000 but not over $187,500 | $ 3,809 plus 7.60% over $72,000 |
| Over $187,500 but not over $262,500 | $ 12,587 plus 7.90% over $187,500 |
| Over $262,500 but not over $337,500 | $ 18,512 plus 8.25% over $262,500 |
| Over $337,500 but not over $412,500 | $ 24,699 plus 9.00% over $337,500 |
| Over $412,500 but not over $487,500 | $ 31,449 plus 10.00% over $412,500 |
| Over $487,500 | $ 38,949 plus 11.00% over $487,500 |
Page Last Updated: December 16, 2025