The U.S. IRS has issued Rev. Proc. 2017-58, which sets out the inflation-adjusted items for 2018 for over 50 provisions of the Internal Revenue Code, including the individual income tax rate tables. For the tax year 2018, the brackets and rates for unmarried individuals (other than surviving spouses and heads of households) are as follows:

• up to USD 9,525 - 10%
• over USD 9,525 up to 38,700 - 1…