2022 Tax Brackets

Prior year tax rate schedules, and other categories of 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	34,647.50	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

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More tax figures: Reference Room