2024 Tax Brackets

For 2024, inflation adjustments increased the size of tax brackets by about 5.4%.

If uncertain concerning filing status, see IRS Publication 501 for details. Prior year tax rate schedules, and other categories of tax figures, are available in our Reference Room.

Married filing jointly

• These rates also apply to a surviving spouse with qualifying dependent for the first two years after the death of a spouse.

2024 tax brackets – Married Filing Jointly

Taxable income is over	but not over	the tax is	plus	of the amount over
0	23,200	0.00	10%	0
23,200	94,300	2,320.00	12%	23,200
94,300	201,050	10,852.00	22%	94,300
201,050	383,900	34,337.00	24%	201,050
383,900	487,450	78,221.00	32%	383,900
487,450	731,200	111,357.00	35%	487,450
731,200	NA	196,669.50	37%	731,200

2024 capital gain – Married Filing Jointly

			rate	on income up to
			0%	94,050
			15%	583,750
			20%	above

Head of household

• Must be unmarried or “considered unmarried” and maintain a home for a qualifying dependent.

2024 tax brackets – Head of Household

Taxable income is over	but not over	the tax is	plus	of the amount over
0	16,550	0.00	10%	0
16,550	63,100	1,655.00	12%	16,550
63,100	100,500	7,241.00	22%	63,100
100,500	191,950	15,469.00	24%	100,500
191,950	243,700	37,417.00	32%	191,950
243,700	609,350	53,977.00	35%	243,700
609,350	NA	181,954.50	37%	609,350

2024 capital gain – Head of Household

			rate	on income up to
			0%	63,000
			15%	551,350
			20%	above

Single

2024 tax brackets – Single

Taxable income is over	but not over	the tax is	plus	of the amount over
0	11,600	0.00	10%	0
11,600	47,150	1,160.00	12%	11,600
47,150	100,525	5,426.00	22%	47,150
100,525	191,950	17,168.50	24%	100,525
191,950	243,725	39,110.50	32%	191,950
243,725	609,350	55,678.50	35%	243,725
609,350	NA	183,647.25	37%	609,350

2024 capital gain – Single

			rate	on income up to
			0%	47,025
			15%	518,900
			20%	above

Married filing separately

2024 tax brackets – Married Filing Separately

Taxable income is over	but not over	the tax is	plus	of the amount over
0	11,600	0.00	10%	0
11,600	47,150	1,160.00	12%	11,600
47,150	100,525	5,426.00	22%	47,150
100,525	191,950	17,168.50	24%	100,525
191,950	243,725	39,110.50	32%	191,950
243,725	365,600	55,678.50	35%	243,725
365,600	NA	98,334.75	37%	365,600

2024 capital gain – Married Filing Separately

			rate	on income up to
			0%	47,025
			15%	291,850
			20%	above

Trusts and estates

2024 tax brackets – Trusts and Estates

Taxable income is over	but not over	the tax is	plus	of the amount over
0	3,100	0.00	10%	0
3,100	11,150	310.00	24%	3,100
11,150	15,200	2,242.00	35%	11,150
15,200	NA	3,659.50	37%	15,200

2024 capital gain – Trusts and Estates

			rate	on income up to
			0%	3,150
			15%	15,450
			20%	above

References: Rev. Proc. 2023-34.

More tax figures: Reference Room