Tax Rates. For tax years beginning after 2012, the income tax rates for individuals will stay at 10%, 15%, 25%, 28%, 33% and 35% (instead of moving to 15%, 28%, 31%, 36% and 39.6%), but with a 39.6% rate applying to taxpayers whose taxable income is $450,000 for joint filers and surviving spouses; $425,000 for head of household; $400,000 for single filers; and $225,000 for married taxpayers filing separately. These dollar amounts are inflation-adjusted for tax years after 2013.