what rate are you asking about? for federal purpose there are graduated tax rates and special tax rates? some states also have graduated tax rates. Due to special tax rates on some items your taxes can be higher or lower than what is shown in the tax tables or tax rate schedule. for example, qualified dividends and long-term capital gains can be taxed from 0% to 20%. too much investment income and there's an additional Net Investment Income Tax of 3.8%. Have too much in the way of tax preference there's the alternative minimum tax. There are other items as well that can affect your tax rate.