A tax bracket is a range of income the government taxes at a certain rate. The United States has a progressive tax system, which means taxpayers pay a certain percentage rate of their taxable income.
The higher your income is, the more you’ll pay.
2023 income tax brackets (due in 2024)
The following brackets are for use in 2024, for taxes due April 15, 2024 (or October 15, 2024 with an extension) when your taxes from 2023 will be due.
| RATE | SINGLE | MARRIED (JOINTLY) | HEAD OF HOUSEHOLD |
|---|---|---|---|
| 10% | Up to $11,000 | Up to $22,000 | p to $15,700 |
| 12% | Over $11,000 up to $44,725 | Over $22,000 up to $89,450 | Over $15,700 up to $59,85 |
| 22% | Over $44,725 up to $95,375 | Over $89,450 up to $190,750 | Over $59,850 up to $95,350 |
| 24% | Over $95,375 up to $182,100 | Over $190,750 up to $364,200 | Over $95,350 up to $182,100 |
| 32% | Over $182,100 up to $231,250 | Over $364,200 up to $462,500 | Over $182,100 up to $231,250 |
| 35% | Over $231,250 up to $578,125 | Over $462,500 up to $693,750 | Over $231,250 up to $578,100 |
| 37% | Over $578,125 | Over $693,750 | Over $578,100 |
2024 income tax brackets (due in 2025)
If you’re curious about new tax brackets, the seven federal income tax rates are the same. The income thresholds are however adjusted. These are the announced changes for taxes you will file in April 2025 (or October 2025 with an extension) when your 2024 taxes will be due.
| RATE | SINGLE | MARRIED (JOINTLY) | HEAD OF HOUSEHOLD |
|---|---|---|---|
| 10% | Up to $11,600 | Up to $23,220 | Up to $16,550 |
| 12% | Over $11,600 up to $47,150 | Over $23,220 up to $94,300 | Over $16,550 up to $63,100 |
| 22% | Over $47,150 up to $100,525 | Over $94,300 up to $201,050 | Over $63,100 up to $100,500 |
| 24% | Over $100,525 up to $191,950 | Over $201,050 up to $383,900 | Over $100,500 up to $191,950 |
| 32% | Over $191,950 up to $243,725 | Over $383,900 up to $487,450 | Over $191,950 up to $243,700 |
| 35% | Over $243,725 up to $609,350 | Over $487,450 up to $731,200 | Over $243,700 up to $609,350 |
| 37% | Over $609,350 | Over $731,200 | Over $609,350 |
NOTE: The dollar figures in these tables refer to your taxable income, not your total income. Your taxable income is your income after certain deductions have been subtracted.
Historical income tax brackets
Some recent income tax brackets for reference.
2022 income tax brackets
(Originally due in 2023.)
| RATE | SINGLE | MARRIED (JOINTLY) | HEAD OF HOUSEHOLD |
|---|---|---|---|
| 10% | Up to $10,275 | Up to $20,550 | Up to $14,650 |
| 12% | Over $10,275 up to $41,775 | Over $20,550 up to $83,550 | Over $14,650 up to $55,900 |
| 22% | Over $41,775 up to $89,075 | Over $83,550 up to $178,150 | Over $55,900 up to $89,050 |
| 24% | Over $89,075 to $170,050 | Over $178,150 up to $340,100 | Over $89,050 up to $170,050 |
| 32% | Over $170,050 up to $215,950 | Over $340,100 up to $431,900 | Over $170,050 up to $215,950 |
| 35% | Over $215,950 up to $539,900 | Over $431,900 up to $647,850 | Over $215,950 up to $539,900 |
| 37% | Over $539,900 | Over $647,850 | Over $539,900 |
2021 income tax brackets
(Originally due in 2022.)
| RATE | SINGLE | MARRIED (JOINTLY) | HEAD OF HOUSEHOLD |
|---|---|---|---|
| 10% | Up to $9,950 | Up to $19,900 | Up to $14,200 |
| 12% | Over $9,950 up to $40,525 | Over $19,900 up to $81,050 | Over $14,200 up to $54,200 |
| 22% | Over $40,525 up to $86,375 | Over $81,050 up to $172,750 | Over $54,200 up to $86,350 |
| 24% | Over $86,375 to $164,925 | Over $172,750 up to $329,850 | Over $86,350 up to $164,900 |
| 32% | Over $164,925 up to $209,425 | Over $329,850 up to $418,850 | Over $164,900 up to $209,400 |
| 35% | Over $209,425 up to $523,600 | Over $418,8510 up to $628,300 | Over $209,400 up to $523,600 |
| 37% | Over $523,600 | Over $628,300 | Over $523,600 |
2020 income tax brackets
(Originally due in 2021.)
| RATE | SINGLE | MARRIED (JOINTLY) | HEAD OF HOUSEHOLD |
|---|---|---|---|
| 10% | Up to $9,875 | Up to $19,750 | Up to $14,100 |
| 12% | Over $9,875 up to $40,125 | Over $19,750 up to $80,25 | Over $14,100 up to $53,700 |
| 22% | Over $40,125 up to $85,525 | Over $80,250 up to $171,050 | Over $53,700 up to $85,500 |
| 24% | Over $85,525 up to $163,300 | Over $171,050 up to $326,600 | Over $85,500 up to $163,300 |
| 32% | Over $163,300 up to $207,350 | Over $326,600 up to $414,700 | Over $163,300 up to $207,350 |
| 35% | Over $207,350 up to $518,400 | Over $414,700 up to $622,050 | Over $207,350 up to $518,400 |
| 37% | Over $518,400 | Over $622,050 | Over $518,400 |
2019 income tax brackets
(Originally due in 2020.)
| RATE | SINGLE | MARRIED (JOINTLY) | HEAD OF HOUSEHOLD |
|---|---|---|---|
| 10% | Up to $9,700 | Up to $19,400 | Up to $13,850 |
| 12% | Over $9,700 up to $39,475 | Over $19,400 up to $78,950 | Over $13,850 up to $52,850 |
| 22% | Over $39,475 up to $84,200 | Over $78,950 up to $168,400 | Over $52,850 up to $84,200 |
| 24% | Over $84,200 up to $160,725 | Over $168,400 up to $321,450 | Over $84,200 up to $160,700 |
| 32% | Over $160,725 up to $204,100 | Over $321,450 up to $408,200 | Over $160,700 up to $204,100 |
| 35% | Over $204,100 up to $510,300 | Over $408,200 up to $612,350 | Over $204,100 up to $510,300 |
| 37% | Over $510,300 | Over $612,350 | Over $510,300 |
2018 income tax brackets
(Originally due in 2019.)
| RATE | SINGLE | MARRIED (JOINT) | HEAD OF HOUSEHOLD |
|---|---|---|---|
| 10% | Up to $9,525 | Up to $19,050 | Up to $13,600 |
| 12% | Over $9,525 up to $38,700 | Over $77,400 up to $77,400 | Over $13,600 up to $51,800 |
| 22% | Over $38,700 up to $82,500 | Over $77,400 up to $165,000 | Over $51,800 up to $82,500 |
| 24% | Over $82,500 up to $157,500 | Over $165,000 up to $315,000 | Over $82,500 up to $157,500 |
| 32% | Over $157,500 up to $200,000 | Over $315,000 up to $400,000 | Over $157,500 up to $200,000 |
| 35% | Over $200,000 up to $500,000 | Over $400,000 up to $600,000 | Over $200,000 up to $500,000 |
| 37% | Over $500,000 | Over $600,000 | Over $500,000 |
2017 income tax brackets
(Originally due in 2018.)
| Rate | Single | Married (Joint) | Head of Household |
|---|---|---|---|
| 10% | Up to $9,325 | Up to $18,650 | Up to $13,350 |
| 15% | Over $9,325 up to $37,950 | Over $18,650 up to $75,900 | Over $13,350 up to $50,800 |
| 25% | Over $37,950 up to $91,900 | Over $75,900 up to $153,100 | Over $50,800 up to $131,200 |
| 28% | Over $91,900 up to $191,650 | Over $153,100 up to $233,350 | Over $131,200 up to $212,500 |
| 33% | Over $191,650 up to $416,700 | Over $233,350 up to $416,700 | Over $212,500 up to $416,700 |
| 35% | Over $416,700 up to $418,400 | Over $416,700 up to $470,700 | Over $416,700 up to $444,500 |
| 39.6% | Over $418,400 | Over $470,700 | Over $444,550 |
What are tax brackets?
Your tax bracket shows the rate you pay on each portion of your income for federal taxes. In the 2022 tax bracket, for instance, someone filing taxes as a single person would pay 12% on the first $10,275 of their annual taxable income. Any additional income up to $41,775 will be taxed in the next tax bracket at 12%, and so on. Unless your income is right at the limit for a bracket, you will likely pay an overall percentage that’s in-between the rates listed.
If you made $20,000 in taxable income in 2022, for instance, your income results in some income being taxed in the 12% tax bracket—but only the portion that exceeds $10,275. So in the end, you’ll pay something between 10% and 12%.
That means your income may fall into two or more tax brackets depending on how much you earn. The percentage you pay on your overall income is called your effective tax rate. To get this, divide your tax paid by your taxable income.
Confusing? It can be, but the good news is this system limits the amount you pay on a lower income.
» If you need some help, you can always go with one of the best tax software options that will do the heavy lifting for you.
How are tax brackets determined?
There are currently seven different federal tax rates:
- 10%
- 12%
- 22%
- 24%
- 32%
- 35%
- 37%
These rates were adjusted in 2017 as part of the Tax Jobs and Cuts Act and began in the tax year 2018.
The amount you owe is determined by your income and filing status—single, married (filing jointly or separately), or head of household.
What about state tax brackets?
Every state calculates its taxes differently. Some states use progressive tax brackets similar to the federal system. Other states have flat tax rates where everyone pays the same percentage on their income regardless of how much they earn. And a few states have no state taxes at all.
One way to lower your taxable income may be by taking itemized deductions if you qualify for them. Deductions mean less of your income will be taxed in the higher tax brackets.
Difference between “single, married, and head of household” filing status
Your filing status helps determine when you move between tax brackets.
Each filing status comes with its tax brackets for each marginal income tax rate. This makes sense when you think about the different filing statuses.
Single people only file for themselves, so there aren’t multiple people or incomes to consider.
Head of household filing status is for a single individual supporting at least one dependent, so they need more money to support their household. Their tax brackets take more taxable income to increase to the next tax bracket.
Married filing jointly tax filers file a single tax return for two people. The amount of income it takes to move up tax brackets is much larger than for a single person due to the way the tax code works. This makes sense since the return essentially covers two people instead of just one.
The IRS has pretty strict guidelines for who can file under a certain status.
You should file as single if:
- You were unmarried or legally separated on the last day of the tax year (December 31).
- You don’t qualify for any other filing status.
You should file as married if:
- You were married on the last day of the tax year (December 31).
- Your spouse died during the tax year.
Note: if you file as married, filing separately, your tax bracket rates will be similar to the single filer’s tax bracket rates up to a certain level of income. If you file as married, filing jointly, your tax bracket rates will be different.
» MORE: Filing your taxes jointly or separately
You should file as head of household if:
- You were unmarried or legally separated on the last day of the tax year (December 31).
- You pay more than half of the household expenses.
- You’re supporting at least one dependent child or a Qualifying Person. For someone to qualify as your dependent you should be providing at least half of their financial support.
Summary
These income tax brackets dictate how much federal income tax you will pay when you file your tax returns next year.
Remember, however, that these are marginal tax rates. That means that the highest rate applies only to money you earn above and beyond the upper limit of the lower rate.
