_United States Old Law New Law United Kingdom France Income Rate Rate Rate (%) Rate Am't (%) Am't (%) Unearned Earned (%)_ $ 2,500 $10 .40 $30 1.20 11.25 8.44 1.25 3,000 20 .67 60 2.00 14.84 11.87 1.67 3,500 30 .86 90 2.57 16.24 12.96 2.07 4,000 46 1.00 120 3.00 18.16 14.53 2.44 4,500 60 1.33 150 3.33 18.75 15.00 2.86 5,000 80 1.60 180 3.60 18.75 15.00 3.20 5,500 105 1.91 220 4.00 22.50 18.75 3.48 6,000 130 2.16 260 4.33 22.50 18.75 3.71 6,500 155 2.38 330 5.08 22.50 18.75 3.90 7,000 180 2.57 400 5.71 22.50 18.75 4.07 7,500 205 2.73 470 6.27 22.50 18.75 4.21 8,000 235 2.93 545 6.81 26.25 22.50 4.34 8,500 265 3.12 620 7.29 26.25 22.50 4.53 9,000 295 3.28 695 7.72 26.25 22.50 4.69 9,500 325 3.42 770 8.11 26.25 22.50 4.84 10,000 355 3.55 845 8.45 26.25 22.50 4.98 12,500 530 4.24 1,320 10.56 30.00 26.25 5.53 15,000 730 4.87 1,795 11.97 32.08 32.08 6.07 20,000 1,180 5.90 2,895 14.48 34.06 34.06 6.99 25,000 1,780 7.12 4,245 16.98 35.75 35.75 7.84 30,000 2,380 7.93 5,595 18.65 37.29 37.29 8.41 35,000 2,980 8.51 7,195 20.56 38.75 38.75 8.99 40,000 3,580 8.95 8,795 21.99 39.84 39.84 9.43 45,000 4,380 9.73 10,645 23.66 40.97 40.97 9.77 50,000 5,180 10.36 12,495 24.99 41.88 41.88 10.05 55,000 5,980 10.87 14,695 26.72 42.84 42.84 10.27 60,000 6,780 11.30 16,895 28.16 43.65 43.65 10.45 70,000 8,880 12.69 21,895 31.26 44.91 44.91 10.75 80,000 10,980 13.72 27,295 34.12 45.86 45.86 10.96 100,000 16,180 16.18 39,095 39.10 47.19 47.19 11.27 150,000 31,680 21.12 70,095 46.73 48.96 48.96 11.68 200,000 49,180 24.59 101,095 50.55 49.84 49.84 11.89 300,000 92,680 30.89 165,095 55.03 50.73 50.73 12.09 500,000 192,680 38.54 297,095 59.42 51.44 51.44 12.25 1,000,000 475,180 47.52 647,095 64.71 51.97 51.97 12.38 5,000,000 3,140,000 62.80 3,527,095 70.54 52.39 52.39 12.48