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.
What changes year to year
The seven federal marginal rates (10%, 12%, 22%, 24%, 32%, 35%, 37%) have been unchanged since the 2018 Tax Cuts and Jobs Act schedule took effect. What moves each year is the income threshold at which each rate kicks in, adjusted for inflation under the chained-CPI formula set by the Bipartisan Budget Act of 2018. Between 2020 and 2026, the single-filer 22% threshold rose from $40,125 to $50,400, about 25.6% over six years. Pick a year below to see all four filing-status tables for that schedule, or use the calculator to apply them to a specific income.
Source: IRS Revenue Procedures, annual inflation-adjustment notices for tax years 2020–2026.
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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2025 Single-Filer Bracket Ceilings
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.