Federal Income Tax Table - SemiMonthly Pay Period

Single Filing Status Table
(including Head of Household, effective 1/1/2019)
If the amount of wages (after subtracting withholding allowances) is: Then the amount of income tax to withhold is:
Not over $158 $0.00
Over— But not over— Of excess over—  
$158 —$563 $0.00 plus 10% —$158
$563 —$1,803 $40.50 plus 12% —$563
$1,803 —$3,667 $189.30 plus 22% —$1,803
$3,667 —$6,855 $599.38 plus 24% —$3,667
$6,855 —$8,663 $1,364.50 plus 32% —$6,855
$8,663 —$21,421 $1,943.06 plus 35% —$8,663
$21,421   $6,408.36 plus 37% —$21,421
Married Filing Status Table
(effective 1/1/2019)
If the amount of wages (after subtracting withholding allowances) is: Then the amount of income tax to withhold is:
Not over $492 $0.00
Over— But not over— Of excess over—  
$492 —$1,300 $0.00 plus 10% —$492
$1,300 —$3,781 $80.80 plus 12% —$1,300
$3,781 —$7,508 $378.52 plus 22% —$3,781
$7,508 —$13,885 $1,198.46 plus 24% —$7,508
$13,885 —$17,500 $2,728.94 plus 32% —$13,885
$17,500 —$26,006 $3,885.74 plus 35% —$17,500
$26,006   $6,862.84 plus 37% —$26,006

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