Here are the 2023 tax brackets, for tax year 2023 (returns filed in 2024).
Prior year tax rate schedules, and other categories of tax figures, are available in our Reference Room.
2023 – Single
Taxable income is over |
But not over |
The tax is |
Plus |
Of the amount over |
0 |
11,000 |
0.00 |
10% |
0 |
11,000 |
44,725 |
1,100 |
12% |
11,000 |
44,725 |
95,375 |
5,147 |
22% |
44,725 |
95,375 |
182,100 |
16,290 |
24% |
95,375 |
182,100 |
231,250 |
37,104 |
32% |
182,100 |
231,250 |
578,125 |
52,832 |
35% |
231,250 |
578,125 |
NA |
174,238.25 |
37% |
578,125 |
Capital gains |
|
|
Rate |
On income up to |
|
|
|
0% |
44,625 |
|
|
|
15% |
492,300 |
|
|
|
20% |
above |
2023 – Married Filing Jointly
Taxable income is over |
But not over |
The tax is |
Plus |
Of the amount over |
0 |
22,000 |
0.00 |
10% |
0 |
22,000 |
89,450 |
2,200 |
12% |
22,000 |
89,450 |
190,750 |
10,294 |
22% |
89,450 |
190,750 |
364,200 |
32,580 |
24% |
190,750 |
364,200 |
462,500 |
74,208 |
32% |
364,200 |
462,500 |
693,750 |
105,664 |
35% |
462,500 |
693,750 |
NA |
186,601.50 |
37% |
693,750 |
Capital gains |
|
|
Rate |
On income up to |
|
|
|
0% |
89,250 |
|
|
|
15% |
553,850 |
|
|
|
20% |
above |
2023 – Head of Household
Taxable income is over |
But not over |
The tax is |
Plus |
Of the amount over |
0 |
15,700 |
0.00 |
10% |
0 |
15,700 |
59,850 |
1,570 |
12% |
15,700 |
59,850 |
95,350 |
6,868 |
22% |
59,850 |
95,350 |
182,100 |
14,678 |
24% |
95,350 |
182,100 |
231,250 |
35,498 |
32% |
182,100 |
231,250 |
578,100 |
51,226 |
35% |
231,250 |
578,100 |
NA |
172,623.50 |
37% |
578,100 |
Capital gains |
|
|
Rate |
On income up to |
|
|
|
0% |
59,750 |
|
|
|
15% |
523,050 |
|
|
|
20% |
above |
2023 – Married Filing Separately
Taxable income is over |
But not over |
The tax is |
Plus |
Of the amount over |
0 |
11,000 |
0.00 |
10% |
0 |
11,000 |
44,725 |
1,100 |
12% |
11,000 |
44,725 |
95,375 |
5,147 |
22% |
44,725 |
95,375 |
182,100 |
16,290 |
24% |
95,375 |
182,100 |
231,250 |
37,104 |
32% |
182,100 |
231,250 |
346,875 |
52,832 |
35% |
231,250 |
346,875 |
NA |
93,300.75 |
37% |
346,875 |
Capital gains |
|
|
Rate |
On income up to |
|
|
|
0% |
44,625 |
|
|
|
15% |
276,900 |
|
|
|
20% |
above |
2023 – Trusts and Estates
Taxable income is over |
But not over |
The tax is |
Plus |
Of the amount over |
0 |
2,900 |
0.00 |
10% |
0 |
2,900 |
10,550 |
290 |
24% |
2,900 |
10,550 |
14,450 |
2,126 |
35% |
10,550 |
14,450 |
NA |
3,491 |
37% |
14,450 |
Capital gains |
|
|
Rate |
On income up to |
|
|
|
0% |
3,000 |
|
|
|
15% |
14,650 |
|
|
|
20% |
above |
More tax figures: Reference Room