Federal Tax Brackets
The IRS adjusts tax bracket thresholds annually for inflation. Below are the 7 marginal tax rates and their income ranges for each tax year from 2020 to 2026.
2026
Top rate: 37%
10% up to $12,400
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2025
Top rate: 37%
10% up to $11,925
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2024
Top rate: 37%
10% up to $11,600
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2023
Top rate: 37%
10% up to $11,000
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2022
Top rate: 37%
10% up to $10,275
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2021
Top rate: 37%
10% up to $9,950
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2020
Top rate: 37%
10% up to $9,875
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Side-by-Side: 10% Bracket Threshold Over Time (Single)
| Year | 10% | 12% | 22% | 24% | 32% | 35% | 37% |
|---|---|---|---|---|---|---|---|
| 2026 | $12,400 | $50,400 | $105,700 | $201,775 | $256,225 | $640,600 | — |
| 2025 | $11,925 | $48,475 | $103,350 | $197,300 | $250,525 | $626,350 | — |
| 2024 | $11,600 | $47,150 | $100,525 | $191,950 | $243,725 | $609,350 | — |
| 2023 | $11,000 | $44,725 | $95,375 | $182,100 | $231,250 | $578,125 | — |
| 2022 | $10,275 | $41,775 | $89,075 | $170,050 | $215,950 | $539,900 | — |
| 2021 | $9,950 | $40,525 | $86,375 | $164,925 | $209,425 | $523,600 | — |
| 2020 | $9,875 | $40,125 | $85,525 | $163,300 | $207,350 | $518,400 | — |
Values show the top of each bracket for Single filers. The 37% bracket has no upper limit.
How Tax Brackets Work
The U.S. uses a marginal tax rate system. This means only the income within each bracket is taxed at that rate — not your entire income.
For example, a Single filer earning $60,000 in 2025 doesn't pay 22% on all $60,000. They pay 10% on the first $11,925, 12% on income from $11,925 to $48,475, and 22% only on the amount from $48,475 to $60,000.