Federal income tax brackets · Tax year 2021 (filed)
2021 Federal Income Tax Brackets
All seven marginal rates, 10% to 37% - across every filing status, with the $12,550 single standard deduction, straight from the IRS Revenue Procedure for 2021.
- 7
- Marginal brackets
- 22%
- Top rate at $75k (single)
- $523,600
- 37% rate begins (single)
- $12,550
- Standard deduction
The bottom line
A single filer with $75,000 of taxable income in 2021 owes about $12,249 in federal income tax, an effective rate of 16.3%, even though their top bracket is 22%.
- 22%
- marginal (top) rate
- 16.3%
- effective rate at $75k
- 7
- rates, 10%–37%
- $12,550
- single standard deduction
Married Filing Jointly thresholds run roughly double, the top 37% band does not begin until $628,300 of taxable income.
The 2021 brackets at a glance (Single)
Seven marginal rates, drawn to scale by the income range each one covers.
- 10% $0 – $10k
- 12% $10k – $41k
- 22% $41k – $86k
- 24% $86k – $165k
- 32% $165k – $209k
- 35% $209k – $524k
- 37% $524k and above
Single
| Tax Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 – $9,950 | up to $995 |
| 12% | $9,950 – $40,525 | up to $3,669 |
| 22% | $40,525 – $86,375 | up to $10,087 |
| 24% | $86,375 – $164,925 | up to $18,852 |
| 32% | $164,925 – $209,425 | up to $14,240 |
| 35% | $209,425 – $523,600 | up to $109,961 |
| 37% | $523,600 – and above | - |
Standard deduction (Single): $12,550 | Additional 65+: +$1,700
Married Filing Jointly
| Tax Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 – $19,900 | up to $1,990 |
| 12% | $19,900 – $81,050 | up to $7,338 |
| 22% | $81,050 – $172,750 | up to $20,174 |
| 24% | $172,750 – $329,850 | up to $37,704 |
| 32% | $329,850 – $418,850 | up to $28,480 |
| 35% | $418,850 – $628,300 | up to $73,308 |
| 37% | $628,300 – and above | - |
Standard deduction (Married Filing Jointly): $25,100 | Additional 65+: +$1,350
Married Filing Separately
| Tax Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 – $9,950 | up to $995 |
| 12% | $9,950 – $40,525 | up to $3,669 |
| 22% | $40,525 – $86,375 | up to $10,087 |
| 24% | $86,375 – $164,925 | up to $18,852 |
| 32% | $164,925 – $209,425 | up to $14,240 |
| 35% | $209,425 – $314,150 | up to $36,654 |
| 37% | $314,150 – and above | - |
Standard deduction (Married Filing Separately): $12,550
Head of Household
| Tax Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 – $14,200 | up to $1,420 |
| 12% | $14,200 – $54,200 | up to $4,800 |
| 22% | $54,200 – $86,350 | up to $7,073 |
| 24% | $86,350 – $164,900 | up to $18,852 |
| 32% | $164,900 – $209,400 | up to $14,240 |
| 35% | $209,400 – $523,600 | up to $109,970 |
| 37% | $523,600 – and above | - |
Standard deduction (Head of Household): $18,800 | Additional 65+: +$1,700
Marginal vs. effective: the rate you face vs. the rate you pay
Drag across the chart to read both rates at any 2021 income level. How to read this chart →
The gap between the two lines is why earning into a higher bracket never costs you money, only the dollars inside that band are taxed at the higher rate. Source: IRS Revenue Procedure for 2021.
Worked example: $75,000 taxable income (Single, 2021)
Effective rate: 16.3% | Marginal rate: 22%
Frequently asked questions
What is the standard deduction for 2021?
The 2021 standard deduction is $12,550 for Single filers, $25,100 for Married Filing Jointly, $12,550 for Married Filing Separately, and $18,800 for Head of Household.
How do I calculate my 2021 tax?
Apply each tax rate only to the income within that bracket. For example, a Single filer with $75,000 of taxable income in 2021 would owe approximately $12,249 in federal income tax (before credits), for an effective rate of 16.3%.
What is the difference between marginal and effective tax rate in 2021?
For $75,000 of taxable income in 2021, the marginal rate is 22% but the effective rate is only 16.3%, a 5.7-point gap (see the Marginal vs. Effective Rate guide below for why).
Did tax brackets change from 2020 to 2021?
The 7 tax rates (10%-37%) stayed the same. The Single-filer 37% threshold moved from $518,400 in 2020 to $523,600 in 2021, a 1.0% shift, so slightly more income falls into lower brackets in 2021.
Jump to another year
What the 2021 brackets actually mean for your return
For tax year 2021, federal income tax is imposed across 7 marginal brackets, running from 10% at the bottom to 37% at the top. The Single structure places the top 37% rate on income above $523,600, while Married Filing Jointly households do not reach that same top rate until combined taxable income exceeds $628,300 (20.0% higher than the single threshold). Thresholds are indexed to inflation, so the 2021 bands sit 1.0% above the 2020 baseline even though the seven rate percentages have not changed since 2018.
See tax planning by bracket for how pre-tax retirement and HSA contributions interact with these thresholds. This page presents IRS-published figures and worked arithmetic for illustration; it is data reporting, not tax advice.
What to do with this
Your marginal rate sets the value of your next deduction; your effective rate sets your bill.
- Estimate your own 2021 federal tax with the standard or itemized deduction applied. Federal tax calculator
- See exactly why your effective rate is lower than your top bracket. Marginal vs. effective
- Check the standard deduction, retirement limits, and credits for the year. Deductions & limits
Figures use IRS-published 2021 thresholds and assume the standard deduction with no additional credits. State tax, AMT, and refundable-credit phase-outs are not modelled.
Sources: IRS Revenue Procedures - annual inflation-adjusted bracket thresholds (Rev. Proc. 2019-44 through 2025-32). irs.gov/irb; IRS Publication 505 - withholding and estimated tax. p505; BLS Chained CPI (C-CPI-U) - the inflation-indexing basis. bls.gov/cpi.
Full methodology - how this data is sourced, computed, and verified. Informational only; not tax advice.