You can span cels accross columns and rows using the colspan="5" and rowspan="5" attribute.

So what you’re missing is the colspan attribute:

<table border="1">
  <thead>
    <tr>
      <th rowspan="2">Item</th>
      <th colspan="2">test</th>
      <th rowspan="2">Picture</th>
    </tr>
    <tr>
      <th>Without Taxes</th>
      <th>With Taxes</th>
    </tr>
  <tbody>
    <tr>
      <td>DVD PLAYER</td>
      <td>150</td>
      <td>165</td>
      <td><img src="C:Userse7cdDesktopDesignsLOGO2.jpg" alt="" height="100px" width="100px"></td>
    </tr>
    <tr>
      <td>Laser printer</td>
      <td>200</td>
      <td>210</td>
      <td><img src="C:Userse7cdDesktopDesignsLOGO2.jpg" alt="" height="100px" width="100px"></td>
    </tr>
    <tr>
      <td>LCD monitor</td>
      <td>300</td>
      <td>330</td>
      <td><img src="C:Userse7cdDesktopDesignsLOGO2.jpg" alt="" height="100px" width="100px"></td>
    </tr>
  </tbody>
</table>

Check the fiddle for a working example: https://jsfiddle.net/0dbmgoc1/

I have a question about html tables, I want one cell to be on top of two cells.
This is what I want:
What I want

And This is What I have done
Here

How Can I let the “test” cell on top of “With taxes and without taxes” cells?

code:

<table border="1">
    <thead>
<th>test</th>
      <tr>
        <th>Item</th>
        <th>Without Taxes</th>
        <th>With Taxes</th>
        <th>Picture</th>
      </tr>
    </thead>
    <tbody>
      <tr>
        <td>DVD PLAYER</td>
        <td>150</td>
        <td>165</td>
        <td><img src="C:Userse7cdDesktopDesignsLOGO2.jpg" alt="" height="100px" width="100px"></td>
      </tr>
      <tr>
        <td>Laser printer</td>
        <td>200</td>
        <td>210</td>
        <td><img src="C:Userse7cdDesktopDesignsLOGO2.jpg" alt="" height="100px" width="100px"></td>
      </tr>
      <tr>
        <td>LCD monitor</td>
        <td>300</td>
        <td>330</td>
        <td><img src="C:Userse7cdDesktopDesignsLOGO2.jpg" alt="" height="100px" width="100px"></td>
      </tr>
    </tbody>
  </table>