Qualified dividend
Rates
* 3.8% Net investment income tax enacted in 2013. See IRS Form 8960.

Qualified dividend

Section Title: Rates
Table Section Text: * 3.8% Net investment income tax enacted in 2013. See IRS Form 8960.

2003–2007	2008–2012	2013 +

Ordinary Income Tax Rate	Ordinary Dividend Tax Rate	Qualified Dividend Tax Rate	Ordinary Dividend Tax Rate	Qualified Dividend Tax Rate	Ordinary Dividend Tax Rate	Qualified Dividend Tax Rate

10%	10%	5%	10%	0%	10%	0%

15%	15%	5%	15%	0%	15%	0%

25%	25%	15%	25%	15%	25%	15-18.8*%

28%	28%	15%	28%	15%	28%	15-18.8*%

33%	33%	15%	33%	15%	33%	15-18.8*%

35%	35%	15%	35%	15%	35%	15-18.8*%

39.6%	N/A	N/A	N/A	N/A	39.6%	20-23.8*%

Sentence(s)

The rates on qualified dividends range from 0 to 23.8%.

final_sentence: The rates on qualified dividends range from 0 to 23.8%.