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
