For 2022 and 2023, the tax rates are the same, with seven federal tax brackets: 10%, 12%, 22%, 24%, 32%, 35% and 37%. You can determine your tax bracket using your taxable income and tax filing status.

Filing status explained

The filing status is tied to marital status and determines the type of tax return form you’ll use when you file your taxes. Here are the different filing statuses and their meanings.

  • Single filer: Any individual who is not married, divorced, a registered domestic partner, or legally separated according to state law as of the last day of the tax year.
  • Married filing jointly: If you’re married, you and your spouse could choose to file your taxes jointly. Your respective incomes, exemptions, and deductions would get recorded on the same tax return, and could result in a bigger tax refund or a lower tax bill.
  • Married filing separately: If you’re married, some couples may be able to receive a larger tax return or receive additional benefits if they decide to file separately rather than jointly (ie. one qualifies for certain exemptions or deductions, and the other doesn’t).
  • Head of household: Filing as a head of household has lower tax rates. A head of household is any single or unmarried taxpayer who pays for at least 50% of the costs of supporting a qualifying family member. You must provide support for them for at least of the year in order to be able to file as a head of household. An example is a single individual who cares for their grandparent over half of the year and pays for at least 50% of all utilities and living expenses.

2022 federal income tax brackets (for taxes due in April 2023)

Single filers 2022

Tax bracketTaxes owed
Not over $10,27510% of the taxable income
Over $10,275 but $41,775$1,027.50 plus 12% of the excess over $10,275
Over $41,775 but not over $89,075$4,807.50 plus 22% of the excess over $41,775
Over $89,075 but not over $170,050$15,213.50 plus 24% of the excess over $89,075
Over $170,050 but not over $215,950$34,647.50 plus 32% of the the excess over $170,050
Over $215,950 but not over $539,900$49,335.50 plus 35% of the excess over $215,950
Over $539,900$162,718 plus 37% of the excess over $539,900

Married filing separately 2022

Tax bracketTaxes owed
Not over $10,27510% of the taxable income
Over $10,275 but $41,775$1,027.50 plus 12% of the excess over $10,275
Over $41,775 but not over $89,075$4,807.50 plus 22% of the excess over $41,775
Over $89,075 but not over $170,050$15,213.50 plus 24% of the excess over $89,075
Over $170,050 but not over $215,950$34,647.50 plus 32% of the the excess over $170,050
Over $215,950 but not over $323,925$49,335.50 plus 35% of the excess over $215,950
Over $323,925$86,127 plus 37% of the excess over $323,925

Married filing jointly 2022

Tax bracketTaxes owed
Not over $20,55010% of the taxable income
Over $20,550 but not over $83,550$2,055 plus 12% of the excess over $20,550
Over $83,550 but not over $178,150$9,615 plus 22% of the excess over $83,550
Over $178,150 but not over $340,100$30,427 plus 24% of the excess over $178,150
Over $340,100 but not over $431,900$69,295 plus 32% of the excess over $340,100
Over $431,900 but not over $647,850$98,671 plus 35% of the excess over $431,900
Over $647,850$174,253.50 plus 37% of the excess over $647,850

Head of household 2022

Tax bracketTaxes owed
Not over $14,65010% of the taxable income
Over $14,650 but $55,900$1,465 plus 12% of the excess over $14,650
Over $55,900 but not over $89,050$6,415 plus 22% of the excess over $55,900
Over $89,050 but not over $170,050$13,708 plus 24% of the excess over $89,050
Over $170,050 but not over $215,950$33,148.50 plus 32% of the the excess over $170,050
Over $215,950 but not over $539,900$47,836.50 plus 35% of the excess over $215,950
Over $539,900$162,218.50 plus 37% of the excess over $539,900

2023 federal income tax brackets (for taxes due in April 2024)

Single filers 2023

Tax bracketTaxes owed
Not over $11,00010% of taxable income
Over $11,000 but not over $44,725$1,100 plus 12% of the excess over $11,000
Over $44,725 but not over $95,375$5,147 plus 22% of the excess over $44,725
Over $95,375 but not over $182,100$16,290 plus 24% of the excess over $95,375
Over $182,100 but not over $231,250$37,104 plus 32% of the excess over $182,100
Over $231,250 but not over $578,125$52,832 plus 35% of the excess over $231,250
Over $578,125$174,238.25 plus 37% of the excess over $578,125

Married filing separately 2023

Tax bracketTaxes owed
Not over $11,00010% of taxable income
Over $11,000 but not over $44,725$1,100 plus 12% of the excess over $11,000
Over $44,725 but not over $95,375$5,147 plus 22% of the excess over $44,725
Over $95,375 but not over $182,100$16,290 plus 24% of the excess over $95,375
Over $182,100 but not over $231,250$37,104 plus 32% of the excess over $182,100
Over $231,250 but not over $346,875$52,832 plus 35% of the excess over $231,250
Over $346,875$93,300.75 plus 37% of the excess over $346,875

Married filing jointly 2023

Tax bracketTaxes owed
Not over $22,00010% of taxable income
Over $22,000 but not over $89,450$2,200 plus 12% of the excess over $22,000
Over $89,450 but not over $190,750$10,204 plus 22% of the excess over $89,450
Over $190,750 but not over $364,200$32,580 plus 24% of the excess over $190,750
Over $364,200 but not over $462,500$74,208 plus 32% of the excess over $364,200
Over $462,500 but not over $693,750$105,664 plus 35% of the excess over $462,500
Over $693,750$186,601.50 plus 37% of the excess over $693,750

Head of household 2023

Tax bracketTaxes owed
Not over $15,70010% of taxable income
Over $15,700 but not over $59,850$1,570 plus 12% of the excess over $15,700
Over $59,850 but not over $95,350$6,868 plus 22% of the excess over $59,850
Over $95,350 but not over $182,100$14,678 plus 24% of the excess over $95,350
Over $182,100 but not over $231,250$35,498 plus 32% of the excess over $182,100
Over $231,250 but not over $578,100$51,226 plus 35% of the excess over $231,250
Over $578,100$172,623.50 plus 37% of the excess over $578,100