The US is actually 39.6% over 400K, but that is after deductions and doesn't include Social Security.
Single Filing Status
[Tax Rate Schedule X, Internal Revenue Code section 1(c)] • 10% on taxable income from $0 to $8,925, plus
• 15% on taxable income over $8,925 to $36,250, plus
• 25% on taxable income over $36,250 to $87,850, plus
• 28% on taxable income over $87,850 to $183,250, plus
• 33% on taxable income over $183,250 to $398,350, plus
• 35% on taxable income over $398,350 to $400,000, plus
• 39.6% on taxable income over $400,000.
Married Filing Jointly or Qualifying Widow(er) Filing Status
[Tax Rate Schedule Y-1, Internal Revenue Code section 1(a)] • 10% on taxable income from $0 to $17,850, plus
• 15% on taxable income over $17,850 to $72,500, plus
• 25% on taxable income over $72,500 to $146,400, plus
• 28% on taxable income over $146,400 to $223,050, plus
• 33% on taxable income over $223,050 to $398,350, plus
• 35% on taxable income over $398,350 to $450,000, plus
• 39.6% on taxable income over $450,000.
Married Filing Separately Filing Status
[Tax Rate Schedule Y-2, Internal Revenue Code section 1(d)] • 10% on taxable income from $0 to $8,925, plus
• 15% on taxable income over $8,925 to $36,250, plus
• 25% on taxable income over $36,250 to $73,200, plus
• 28% on taxable income over $73,200 to $111,525, plus
• 33% on taxable income over $111,525 to $199,175, plus
• 35% on taxable income over $199,175 to $225,000, plus
• 39.6% on taxable income over $225,000.
Head of Household Filing Status
[Tax Rate Schedule Z, Internal Revenue Code section 1(b)] • 10% on taxable income from $0 to $12,750, plus
• 15% on taxable income over $12,750 to $48,600, plus
• 25% on taxable income over $48,600 to $125,450, plus
• 28% on taxable income over $125,450 to $203,150, plus
• 33% on taxable income over $203,150 to $398,350, plus
• 35% on taxable income over $398,350 to $425,000, plus
• 39.6% on taxable income over $425,000.