Federal income tax rates and brackets

You pay tax as a percentage of your income in layers called tax brackets. As your income goes up, the tax rate on the next layer of income is higher.

When your income jumps to a higher tax bracket, you don't pay the higher rate on your entire income. You pay the higher rate only on the part that's in the new tax bracket.

2024 tax rates for a single taxpayer

For a single taxpayer, the rates are:

Tax rate on taxable income from . . . up to . . .
10% $0 $11,600
12% $11,601 $47,150
22% $47,151 $100,525
24% $100,526 $191,950
32% $191,951 $243,725
35% $243,726 $609,350
37% $609,351 And up

Here’s how that works for a single person with taxable income of $58,000 per year:

2024 tax rates for a single person earning $58,000 per year. Income from $0 to $11,600 is taxed at 10%. Income from $11,601 to $47,150 is taxed at 12%. Income from $47,151 to $58,000 is taxed at 22%.

 

2024 tax rates for other filers

Find the current tax rates for other filing statuses.

Tax rate on taxable income from . . . up to . . .
10% $0 $23,200
12% $23,201 $94,300
22% $94,301 $201,050
24% $201,051 $383,900
32% $383,901 $487,450
35% $487,451 $731,200
37% $731,201 And up
Tax rate on taxable income from . . . up to . . .
10% $0 $11,600
12% $11,601 $47,150
22% $47,151 $100,525
24% $100,526 $191,950
32% $191,951 $243,725
35% $243,726 $365,600
37% $365,601 And up
Tax rate on taxable income from . . . up to . . .
10% $0 $16,550
12% $16,551 $63,100
22% $63,101 $100,500
24% $100,501 $191,950
32% $191,951 $243,700
35% $243,701 $609,350
37% $609,351 And up

Tax rates and tables

See the 2024 tax tables (for money you earned in 2024).

Find the 2025 tax rates (for money you earn in 2025).

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