2023 Tax Brackets

These rate schedules are for tax year 2023 (returns filed in 2024). Tax rate schedules for prior years, and other categories of inflation-adjusted tax figures, are available in our Reference Room.

2023 Married Filing Jointly

Taxable income is overBut not overThe tax isPlusOf the amount over
0 22,000 0.0010%0
22,000 89,450 2,200.00 12% 22,000
89,450 190,750 10,294.00 22% 89,450
190,750 364,200 32,580.00 24% 190,750
364,200 462,500 74,208.00 32% 364,200
462,500 693,750 105,664.00 35% 462,500
693,750 186,601.50 37% 693,750

2023 Head of Household

Taxable income is overBut not overThe tax isPlusOf the amount over
0 15,700 0.0010%0
15,700 59,850 1,570.00 12% 15,700
59,850 95,350 6,868.00 22% 59,850
95,350 182,100 14,678.00 24% 95,350
182,100 231,250 35,498.00 32% 182,100
231,250 578,100 51,226.00 35% 231,250
578,100 172,623.50 37% 578,100

2023 Single

Taxable income is overBut not overThe tax isPlusOf the amount over
0 11,000 0.0010%0
11,000 44,725 1,100.00 12% 11,000
44,725 95,375 5,147.00 22% 44,725
95,375 182,100 16,290.00 24% 95,375
182,100 231,250 37,104.00 32% 182,100
231,250 578,125 52,832.00 35% 231,250
578,125 174,238.25 37% 578,125

2023 Married Filing Separately

Taxable income is overBut not overThe tax isPlusOf the amount over
0 11,000 0.0010%0
11,000 44,725 1,100.00 12% 11,000
44,725 95,375 5,147.00 22% 44,725
95,375 182,100 16,290.00 24% 95,375
182,100 231,250 37,104.00 32% 182,100
231,250 346,875 52,832.00 35% 231,250
346,875 93,300.75 37% 346,875

2023 Trusts and Estates

Taxable income is overBut not overThe tax isPlusOf the amount over
0 2,900 0.0010%0
2,900 10,550 290.0024% 2,900
10,550 14,450 2,126.00 35% 10,550
14,450 3,491.00 37% 14,450