Dividend Tax Rate for 2024
These are the rates that apply to qualified dividends, based on taxable income, for the 2024 tax year (taxes due in April 2025).
|
Filing status |
0% |
15% |
20% |
|---|---|---|---|
|
Single |
$0 to $47,025 |
$47,026 to $518,900 |
$518,901 or more |
|
Married filing jointly |
$0 to $94,050 |
$94,051 to $583,750 |
$583,751 or more |
|
Married filing separately |
$0 to $47,025 |
$47,026 to $291,850 |
$291,851 or more |
|
Head of household |
$0 to $63,000 |
$63,001 to $551,350 |
$551,351 or more |
|
|
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Interest Income & Ordinary Dividends are taxed at ordinary income rates
Qualified Dividends are taxable:
- 0% on any amount that otherwise would be taxed at a 10% or 15% rate,
- 15% on any amount that otherwise would be taxed at rates greater than 15% but less than 37%
- 20% on any amount that otherwise would be taxed at a 37% rate.
Net Investment Income Tax is 3.8% tax on interest, dividends, capital gains, rental and royalty income. Tax applies on earnings that exceed bellow threshold rates:
Married filing jointly — $250,000,
Married filing separately — $125,000,
Single or head of household — $200,000, or
Qualifying widow(er) with a child — $250,000.