This document compares income tax percentages for single filers in 1986 versus 2017. It shows that in 1986, taxable income between $9,325-$10,000 was taxed at 10%, while in 2017 between $9,700-$10,000 was taxed at 12%. Higher income brackets in 1986 were taxed at higher rates such as 28%-$91,900-$191,650 compared to 24% for $84,200-$160,725 in 2017. The highest tax bracket in 1986 for income over $418,400 was 39.6% compared to 37% for income over $510,300 in 2017.

1. SINGLE FILERS – TAX COMPARISON
1986
INCOME
TAX % 2017
INCOME
TAX %
9325 - 10 9700 10
9325 To 37,950 932.50 plus 15% 9700.00 to 39475.00 970.00 plus 12%
37950.00 to 91900.00 5226.25 plus 25% 39475.00 to 84200.00 4543.00 plus 22%

2. SINGLE FILERS – TAX COMPARISON
1986 INCOME TAX % 2017 INCOME TAX %
91900.00 to 191650.00 18713.75 plus 28% 84200.00 to 160725.00 14382.50 plus
24%
191650.00 to 416700 46643.75 plus 32% 160725.00 to
204100.00
32748.50 plus
32%
416700.00 to
418400.00
120910.25 plus 35% 204100.00 to 510300 46628.50 plus
35%

3. SINGLE FILERS – TAX COMPARISON
1986 INCOME TAX % 2017 INCOME TAX %
418,400.00 to
infinity
131,628.00
plus 39.6%
510,300.00 to
infinity
153798.50 plus
37%