2021 Tax Brackets

These rate schedules are for tax year 2021 (returns filed in 2022). Tax rate schedules for prior years, and other categories of inflation-adjusted tax figures, are available in our Reference Room.

2021 – Single
Taxable income is over But not over The tax is Plus Of the amount over
0 9,950 0.00 10% 0
9,950 40,525 995 12% 9,950
40,525 86,375 4,664 22% 40,525
86,375 164,925 14,751 24% 86,375
164,925 209,425 33,603 32% 164,925
209,425 523,600 47,843 35% 209,425
523,600 NA 157,804.25 37% 523,600
Capital gains Rate On income up to
0% 40,400
15% 445,850
20% above
2021 – Married Filing Jointly
Taxable income is over But not over The tax is Plus Of the amount over
0 19,900 0.00 10% 0
19,900 81,050 1,990 12% 19,900
81,050 172,750 9,328 22% 81,050
172,750 329,850 29,502 24% 172,750
329,850 418,850 67,206 32% 329,850
418,850 628,300 95,686 35% 418,850
628,300 NA 168,993.50 37% 628,300
Capital gains Rate On income up to
0% 80,800
15% 501,600
20% above
2021 – Head of Household
Taxable income is over But not over The tax is Plus Of the amount over
0 14,200 0.00 10% 0
14,200 54,200 1,420 12% 14,200
54,200 86,350 6,220 22% 54,200
86,350 164,900 13,293 24% 86,350
164,900 209,400 32,145 32% 164,900
209,400 523,600 46,385 35% 209,400
523,600 NA 156,355 37% 523,600
Capital gains Rate On income up to
0% 54,100
15% 473,750
20% above
2021 – Married Filing Separately
Taxable income is over But not over The tax is Plus Of the amount over
0 9,950 0.00 10% 0
9,950 40,525 995 12% 9,950
40,525 86,375 4,664 22% 40,525
86,375 164,925 14,751 24% 86,375
164,925 209,425 33,603 32% 164,925
209,425 314,150 47,843 35% 209,425
314,150 NA 84,496.75 37% 314,150
Capital gains Rate On income up to
0% 40,400
15% 250,800
20% above
2021 – Trusts and Estates
Taxable income is over But not over The tax is Plus Of the amount over
0 2,650 0.00 10% 0
2,650 9,550 265 24% 2,650
9,550 13,050 1,921 35% 9,550
13,050 NA 3,146 37% 13,050
Capital gains Rate On income up to
0% 2,700
15% 13,150
20% above

More tax figures: Reference Room