2021-2022 Tax Brackets and Federal Income Tax Rates

There are seven federal income tax brackets. Here's what they are, how they work and how they affect you.
Written by Sabrina Parys, Tina Orem
Reviewed by Lei Han 
Jul 14, 2022

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There are seven federal tax brackets for the 2021 tax year: 10%, 12%, 22%, 24%, 32%, 35% and 37%. Your bracket depends on your taxable income and filing status. These are the rates for taxes due in April 2022.

Tax brackets and rates for the 2022 tax year, as well as for 2020 and previous years, are elsewhere on this page.

2021 federal income tax brackets

(for taxes due in April 2022 or in October 2022 with an extension)

Expand the filing status that applies to you.

Single filers

Tax rate

Taxable income bracket

Tax owed

10%

$0 to $9,950

10% of taxable income

12%

$9,951 to $40,525

$995 plus 12% of the amount over $9,950

22%

$40,526 to $86,375

$4,664 plus 22% of the amount over $40,525

24%

$86,376 to $164,925

$14,751 plus 24% of the amount over $86,375

32%

$164,926 to $209,425

$33,603 plus 32% of the amount over $164,925

35%

$209,426 to $523,600

$47,843 plus 35% of the amount over $209,425

37%

$523,601 or more

$157,804.25 plus 37% of the amount over $523,600

Married, filing jointly

Tax rate

Taxable income bracket

Tax owed

10%

$0 to $19,900

10% of taxable income

12%

$19,901 to $81,050

$1,990 plus 12% of the amount over $19,900

22%

$81,051 to $172,750

$9,328 plus 22% of the amount over $81,050

24%

$172,751 to $329,850

$29,502 plus 24% of the amount over $172,750

32%

$329,851 to $418,850

$67,206 plus 32% of the amount over $329,850

35%

$418,851 to $628,300

$95,686 plus 35% of the amount over $418,850

37%

$628,301 or more

$168,993.50 plus 37% of the amount over $628,300

Married, filing separately

Tax rate

Taxable income bracket

Tax owed

10%

$0 to $9,950

10% of taxable income

12%

$9,951 to $40,525

$995 plus 12% of the amount over $9,950

22%

$40,526 to $86,375

$4,664 plus 22% of the amount over $40,525

24%

$86,376 to $164,925

$14,751 plus 24% of the amount over $86,375

32%

$164,926 to $209,425

$33,603 plus 32% of the amount over $164,925

35%

$209,426 to $314,150

$47,843 plus 35% of the amount over $209,425

37%

$314,151 or more

$84,496.75 plus 37% of the amount over $314,150

Head of household

Tax rate

Taxable income bracket

Tax owed

10%

$0 to $14,200

10% of taxable income

12%

$14,201 to $54,200

$1,420 plus 12% of the amount over $14,200

22%

$54,201 to $86,350

$6,220 plus 22% of the amount over $54,200

24%

$86,351 to $164,900

$13,293 plus 24% of the amount over $86,350

32%

$164,901 to $209,400

$32,145 plus 32% of the amount over $164,900

35%

$209,401 to $523,600

$46,385 plus 35% of the amount over $209,400

37%

$523,601 or more

$156,355 plus 37% of the amount over $523,600

2022 federal income tax brackets

(for taxes due in April 2023)

Expand the filing status that applies to you.

Single filers

Tax rate

Taxable income bracket

Tax owed

10%

$0 to $10,275

10% of taxable income

12%

$10,276 to $41,775

$1,027.50 plus 12% of the amount over $10,275

22%

$41,776 to $89,075

$4,807.50 plus 22% of the amount over $41,775

24%

$89,076 to $170,050

$15,213.50 plus 24% of the amount over $89,075

32%

$170,051 to $215,950

$34,647.50 plus 32% of the amount over $170,050

35%

$215,951 to $539,900

$49,335.50 plus 35% of the amount over $215,950

37%

$539,901 or more

$162,718 plus 37% of the amount over $539,900

Married, filing jointly

Tax rate

Taxable income bracket

Taxes owed

10%

$0 to $20,550

10% of taxable income

12%

$20,551 to $83,550

$2,055 plus 12% of the amount over $20,550

22%

$83,551 to $178,150

$9,615 plus 22% of the amount over $83,550

24%

$178,151 to $340,100

$30,427 plus 24% of the amount over $178,150

32%

$340,101 to $431,900

$69,295 plus 32% of the amount over $340,100

35%

$431,901 to $647,850

$98,671 plus 35% of the amount over $431,900

37%

$647,851 or more

$174,253.50 plus 37% of the amount over $647,850

Married, filing separately

Tax rate

Taxable income bracket

Taxes owed

10%

$0 to $10,275

10% of taxable income

12%

$10,276 to $41,775

$1,027.50 plus 12% of the amount over $10,275

22%

$41,776 to $89,075

$4,807.50 plus 22% of the amount over $41,775

24%

$89,076 to $170,050

$15,213.50 plus 24% of the amount over $89,075

32%

$170,051 to $215,950

$34,647.50 plus 32% of the amount over $170,050

35%

$215,951 to $323,925

$49,335.50 plus 35% of the amount over $215,950

37%

$323,926 or more

$87,126.75 plus 37% of the amount over $323,925

Head of household

Tax rate

Taxable income bracket

Tax owed

10%

$0 to $14,650

10% of taxable income

12%

$14,651 to $55,900

$1,465 plus 12% of the amount over $14,650

22%

$55,901 to $89,050

$6,415 plus 22% of the amount over $55,900

24%

$89,051 to $170,050

$13,708 plus 24% of the amount over $89,050

32%

$170,051 to $215,950

$33,148 plus 32% of the amount over $170,050

35%

$215,951 to $539,900

$47,836 plus 35% of the amount over $215,950

37%

$539,901 or more

$161,218.50 plus 37% of the amount over $539,900

» Learn more: How to track the status of your federal and state refunds

How tax brackets work

The United States has a progressive tax system, meaning people with higher taxable incomes pay higher federal income tax rates.

  • Being "in" a tax bracket doesn't mean you pay that federal income tax rate on everything you make. The progressive tax system means that people with higher taxable incomes are subject to higher federal income tax rates, and people with lower taxable incomes are subject to lower federal income tax rates.

  • The government decides how much tax you owe by dividing your taxable income into chunks — also known as tax brackets — and each chunk gets taxed at the corresponding tax rate. The beauty of this is that no matter which bracket you’re in, you won’t pay that tax rate on your entire income.

  • The percentage of your taxable income that you pay in taxes is called your effective tax rate. To determine effective tax rate, divide your total tax owed (line 16) on Form 1040 by your total taxable income (line 15).

  • Example #1: Let’s say you’re a single filer with $32,000 in taxable income. That puts you in the 12% tax bracket in 2021. But do you pay 12% on all $32,000? No. Actually, you pay only 10% on the first $9,950; you pay 12% on the rest. (Look at the tax brackets above to see the breakout.)

  • Example #2: If you had $50,000 of taxable income, you’d pay 10% on that first $9,950 and 12% on the chunk of income between $9,951 and $40,525. And then you’d pay 22% on the rest because some of your $50,000 of taxable income falls into the 22% tax bracket. The total bill would be about $6,800 — about 14% of your taxable income, even though you're in the 22% bracket. That 14% is your effective tax rate.

  • That's the deal only for federal income taxes. Your state might have different brackets, a flat income tax or no income tax at all.

» Learn more: See state income tax brackets here

What is a marginal tax rate?

The term "marginal tax rate" refers to the tax rate paid on your last dollar of taxable income. This typically equates to your highest tax bracket.

For example, if you're a single filer with $30,000 of taxable income, you would be in the 12% tax bracket. If your taxable income went up by $1, you would pay 12% on that extra dollar too.

If you had $41,000 of taxable income, however, most of it would still fall within the 12% bracket, but the last few hundred dollars would land in the 22% tax bracket. Your marginal tax rate would then be 22%.

How to get into a lower tax bracket and pay a lower federal income tax rate

Two common ways of reducing your tax bill are credits and deductions.

  • Tax credits can reduce your tax bill on a dollar-for-dollar basis; they don't affect what bracket you're in.

  • Tax deductions, on the other hand, reduce how much of your income is subject to taxes. Generally, deductions lower your taxable income by the percentage of your highest federal income tax bracket. So if you fall into the 22% tax bracket, a $1,000 deduction could save you $220.

In other words: Take all the tax deductions you can claim — they can reduce your taxable income and could kick you to a lower bracket, which means you pay a lower tax rate.

» Learn more: See the difference between tax credits and tax deductions

Tax tools

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Past years' tax brackets

Curious how federal income tax brackets and rates have changed over the years? Take a look back.

2020 tax brackets and rates

Tax rate

Single

Married, filing jointly

Married, filing separately

Head of household

10%

$0 to $9,875

$0 to $19,750

$0 to $9,875

$0 to $14,100

12%

$9,876 to $40,125

$19,751 to $80,250

$9,876 to $40,125

$14,101 to $53,700

22%

$40,126 to $85,525

$80,251 to $171,050

$40,126 to $85,525

$53,701 to $85,500

24%

$85,526 to $163,300

$171,051 to $326,600

$85,526 to $163,300

$85,501 to $163,300

32%

$163,301 to $207,350

$326,601 to $414,700

$163,301 to $207,350

$163,301 to $207,350

35%

$207,351 to $518,400

$414,701 to $622,050

$207,351 to $311,025

$207,351 to $518,400

37%

$518,401 or more

$622,051 or more

$311,026 or more

$518,401 or more

2019 tax brackets and rates

2019 Federal Income Tax Brackets

Tax rate

Single

Married, filing jointly

Married, filing separately

Head of household

10%

$0 to $9,700

$0 to $19,400

$0 to $9,700

$0 to $13,850

12%

$9,701 to $39,475

$19,401 to $78,950

$9,701 to $39,475

$13,851 to $52,850

22%

$39,476 to $84,200

$78,951 to $168,400

$39,476 to $84,200

$52,851 to $84,200

24%

$84,201 to $160,725

$168,401 to $321,450

$84,201 to $160,725

$84,201 to $160,700

32%

$160,726 to $204,100

$321,451 to $408,200

$160,726 to $204,100

$160,701 to $204,100

35%

$204,101 to $510,300

$408,201 to $612,350

$204,101 to $306,175

$204,101 to $510,300

37%

$510,301 or more

$612,351 or more

$306,176 or more

$510,301 or more

2018 tax brackets and rates

2018 Federal Income Tax Brackets

Tax rate

Single

Married, filing jointly

Married, filing separately

Head of household

10%

$0 to $9,525

$0 to $19,050

$0 to $9,525

$0 to $13,600

12%

$9,526 to $38,700

$19,051 to $77,400

$9,526 to $38,700

$13,601 to $51,800

22%

$38,701 to $82,500

$77,401 to $165,000

$38,701 to $82,500

$51,801 to $82,500

24%

$82,501 to $157,500

$165,001 to $315,000

$82,501 to $157,500

$82,501 to $157,500

32%

$157,501 to $200,000

$315,001 to $400,000

$157,501 to $200,000

$157,501 to $200,000

35%

$200,001 to $500,000

$400,001 to $600,000

$200,001 to $300,000

$200,001 to $500,000

37%

$500,001 or more

$600,001 or more

$300,001 or more

$500,001 or more

2017 tax brackets and rates

2017 Federal Income Tax Brackets

Tax rate

Single

Married, filing jointly

Married, filing separately

Head of household

10%

$0 to $9,325

$0 to $18,650

$0 to $9,325

$0 to $13,350

15%

$9,326 to $37,950

$18,651 to $75,900

$9,326 to $37,950

$13,351 to $50,800

25%

$37,951 to $91,900

$75,901 to $153,100

$37,951 to $76,550

$50,801 to $131,200

28%

$91,901 to $191,650

$153,101 to $233,350

$76,551 to $116,675

$131,201 to $212,500

33%

$191,651 to $416,700

$233,351 to $416,700

$116,676 to $208,350

$212,501 to $416,700

35%

$416,701 to $418,400

$416,701 to $470,700

$208,351 to $235,350

$416,701 to $444,550

39.6%

$418,401 or more

$470,701 or more

$235,351 or more

$444,551 or more

2016 tax brackets and rates

2016 Federal Income Tax Brackets

Tax rate

Single

Married, filing jointly

Married, filing separately

Head of household

10%

$0 to $9,275

$0 to $18,550

$0 to $9,275

$0 to $13,250

15%

$9,276 to $37,650

$18,550 to $75,300

$9,275 to $37,650

$13,250 to $50,400

25%

$37,650 to $91,150

$75,300 to $151,900

$37,650 to $75,950

$50,400 to $130,150

28%

$91,150 to $190,150

$151,900 to $231,450

$75,950 to $115,725

$130,150 to $210,800

33%

$190,150 to $413,350

$231,450 to $413,350

$115,725 to $206,675

$210,800 to $413,350

35%

$413,350 to $415,050

$413,350 to $466,950

$206,675 to $233,475

$413,350 to $441,000

39.6%

$415,050 or more

$466,950 or more

$233,475 or more

$441,000 or more

2015 tax brackets and rates

2015 Federal Income Tax Brackets

Tax rate

Single

Married, filing jointly

Married, filing separately

Head of household

10%

$0 to $9,225

$0 to $18,450

$0 to $9,225

$0 to $13,150

15%

$9,226 to $37,450

$18,451 to $74,900

$9,226 to $37,450

$13,151 to $50,200

25%

$37,451 to $90,750

$74,901 to $151,200

$37,451 to $75,600

$50,201 to $129,600

28%

$90,751 to $189,300

$151,201 to $230,450

$75,601 to $115,225

$129,601 to $209,850

33%

$189,301 to $411,500

$230,451 to $411,500

$115,226 to $205,750

$209,851 to $411,500

35%

$411,501 to $413,200

$411,501 to $464,850

$205,751 to $232,425

$411,501 to $439,000

39.6%

$413,201 or more

$464,851 or more

$232,426 or more

$439,001 or more

2014 tax brackets and rates

2014 Federal Income Tax Brackets

Tax rate

Single

Married, filing jointly

Married, filing separately

Head of household

10%

$0 to $9,075

$0 to $18,150

$0 to $9,075

$0 to $12,950

15%

$9,076 to $36,900

$18,151 to $73,800

$9,076 to $36,900

$12,951 to $49,400

25%

$36,901 to $89,350

$73,801 to $148,850

$36,901 to $74,425

$49,401 to $127,550

28%

$89,351 to $186,350

$148,851 to $226,850

$74,426 to $113,425

$127,551 to $206,600

33%

$186,351 to $405,100

$226,851 to $405,100

$113,426 to $202,550

$206,601 to $405,100

35%

$405,101 to $406,750

$405,101 to $457,600

$202,551 to $228,800

$405,101 to $432,200

39.6%

$406,751 or more

$457,601 or more

$228,801 or more

$432,201 or more

2013 tax brackets and rates

2013 Federal Income Tax Brackets

Tax rate

Single

Married, filing jointly

Married, filing separately

Head of household

10%

$0 to $8,925

$0 to $17,850

$0 to $8,925

$0 to $12,750

15%

$8,926 to $36,250

$17,851 to $72,500

$8,926 to $36,250

$12,751 to $48,600

25%

$36,251 to $87,850

$72,501 to $146,400

$36,251 to $73,200

$48,601 to $125,450

28%

$87,851 to $183,250

$146,401 to $223,050

$73,201 to $111,525

$125,451 to $203,150

33%

$183,251 to $398,350

$223,051 to $398,350

$111,526 to $199,175

$203,151 to $398,350

35%

$398,351 to $400,000

$398,351 to $450,000

$199,176 to $225,000

$398,351 to $425,000

39.6%

$400,001 or more

$450,001 or more

$225,001 or more

$425,001 or more

2012 tax brackets and rates

2012 Federal Income Tax Brackets

Tax rate

Single

Married, filing jointly

Married, filing separately

Head of household

10%

$0 to $8,700

$0 to $17,400

$0 to $8,700

$0 to $12,400

15%

$8,701 to $35,350

$17,401 to $70,700

$8,701 to $35,350

$12,401 to $47,350

25%

$35,351 to $85,650

$70,701 to $142,700

$35,351 to $71,350

$47,351 to $122,300

28%

$85,651 to $178,650

$142,701 to $217,450

$71,351 to $108,725

$122,301 to $198,050

33%

$178,651 to $388,350

$217,451 to $388,350

$108,726 to $194,175

$198,051 to $388,350

35%

$388,351 or more

$388,351 or more

$194,1756 or more

$388,351 or more

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