2022 Tax Brackets

These rate schedules are for tax year 2022 (returns filed in 2023). Tax rate schedules for prior years, and other categories of inflation-adjusted tax figures, are available in our Reference Room.

2022 – Single
Taxable income is over But not over The tax is Plus Of the amount over
0 10,275 0.00 10% 0
10,275 41,775 1,027.50 12% 10,275
41,775 89,075 4,807.50 22% 41,775
89,075 170,050 15,213.50 24% 89,075
170,050 215,950 34,647.50 32% 170,050
215,950 539,900 49,335.50 35% 215,950
539,900 NA 162,718 37% 539,900
Capital gains Rate On income up to
0% 41,675
15% 459,750
20% above
2022 – Married Filing Jointly
Taxable income is over But not over The tax is Plus Of the amount over
0 20,550 0.00 10% 0
20,550 83,550 2,055 12% 20,550
83,550 178,150 9,615 22% 83,550
178,150 340,100 30,427 24% 178,150
340,100 431,900 69,295 32% 340,100
431,900 647,850 98,671 35% 431,900
647,850 NA 174,253.50 37% 647,850
Capital gains Rate On income up to
0% 83,350
15% 517,200
20% above
2022 – Head of Household
Taxable income is over But not over The tax is Plus Of the amount over
0 14,650 0.00 10% 0
14,650 55,900 1,465 12% 14,650
55,900 89,050 6,415 22% 55,900
89,050 170,050 13,708 24% 89,050
170,050 215,950 33,148 32% 170,050
215,950 539,900 47,836 35% 215,950
539,900 NA 161,218.50 37% 539,900
Capital gains Rate On income up to
0% 55,800
15% 488,500
20% above
2022 – Married Filing Separately
Taxable income is over But not over The tax is Plus Of the amount over
0 10,275 0.00 10% 0
10,275 41,775 1,027.50 12% 10,275
41,775 89,075 4,807.50 22% 41,775
89,075 170,050 15,213.50 24% 89,075
170,050 215,950 49,335.50 32% 170,050
215,950 323,925 47,843 35% 215,950
323,925 NA 87,126.75 37% 323,925
Capital gains Rate On income up to
0% 41,675
15% 258,600
20% above
2022 – Trusts and Estates
Taxable income is over But not over The tax is Plus Of the amount over
0 2,750 0.00 10% 0
2,750 9,850 275 24% 2,750
9,850 13,450 1,979 35% 9,850
13,450 NA 3,239 37% 13,450
Capital gains Rate On income up to
0% 2,800
15% 13,700
20% above

More tax figures: Reference Room