2023 Tax Brackets

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

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More tax figures: Reference Room