Federal income tax brackets · Tax year 2022 (filed) · FILED · DED-LOW · THRESH-STEEP
2022 Federal Income Tax Brackets
All seven marginal rates, 10% to 37% - across every filing status, with the $12,950 single standard deduction, straight from the IRS Revenue Procedure for 2022.
- 7
- Marginal brackets
- 22%
- Top rate at $75k (single)
- $539,900
- 37% rate begins (single)
- $12,950
- Standard deduction
FILED DED-LOW THRESH-STEEP
2022 taxpayer favorability score
A composite verdict from the IRS-published standard deduction, lowest-bracket width, and inflation-adjustment pace across all tracked years, not a measure of who owes less tax.
The bottom line
A single filer with $75,000 of taxable income in 2022 owes about $12,117 in federal income tax, an effective rate of 16.2%, even though their top bracket is 22%.
- 22%
- marginal (top) rate
- 16.2%
- effective rate at $75k
- 7
- rates, 10%–37%
- $12,950
- single standard deduction
Married Filing Jointly thresholds run roughly double, the top 37% band does not begin until $647,850 of taxable income.
Where 2022 sits among all 7 published years
Single standard-deduction inventory across every IRS year on PlainTaxData. Tax year 2022 is marked; deduction size tracks inflation, not quality.
Tax year 2022 vs all years by Single standard deduction
Where this year's Single standard deduction sits among every published tax year
12,950 5th of 7 higher than 2 of 7 tax years
Tax years, banded by Single standard deduction ($)
Each bar is a band; taller bars hold more tax years. The dashed line + filled bar mark this entry. Hover or tap any bar for its full count and share, and where it sits relative to this entry.
Source IRS Revenue Procedures (standard deduction) · 2022
The 2022 brackets at a glance (Single)
FILED · DED-LOW · THRESH-STEEP: seven rates drawn to scale for tax year 2022 (+3.1% YoY on the 37% start).
- 10% $0 – $10k
- 12% $10k – $42k
- 22% $42k – $89k
- 24% $89k – $170k
- 32% $170k – $216k
- 35% $216k – $540k
- 37% $540k and above
Single
| Tax Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 – $10,275 | up to $1,028 |
| 12% | $10,275 – $41,775 | up to $3,780 |
| 22% | $41,775 – $89,075 | up to $10,406 |
| 24% | $89,075 – $170,050 | up to $19,434 |
| 32% | $170,050 – $215,950 | up to $14,688 |
| 35% | $215,950 – $539,900 | up to $113,383 |
| 37% | $539,900 – and above | - |
Standard deduction (Single): $12,950 | Additional 65+: +$1,750
Married Filing Jointly
| Tax Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 – $20,550 | up to $2,055 |
| 12% | $20,550 – $83,550 | up to $7,560 |
| 22% | $83,550 – $178,150 | up to $20,812 |
| 24% | $178,150 – $340,100 | up to $38,868 |
| 32% | $340,100 – $431,900 | up to $29,376 |
| 35% | $431,900 – $647,850 | up to $75,583 |
| 37% | $647,850 – and above | - |
Standard deduction (Married Filing Jointly): $25,900 | Additional 65+: +$1,400
Married Filing Separately
| Tax Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 – $10,275 | up to $1,028 |
| 12% | $10,275 – $41,775 | up to $3,780 |
| 22% | $41,775 – $89,075 | up to $10,406 |
| 24% | $89,075 – $170,050 | up to $19,434 |
| 32% | $170,050 – $215,950 | up to $14,688 |
| 35% | $215,950 – $323,925 | up to $37,791 |
| 37% | $323,925 – and above | - |
Standard deduction (Married Filing Separately): $12,950
Head of Household
| Tax Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 – $14,650 | up to $1,465 |
| 12% | $14,650 – $55,900 | up to $4,950 |
| 22% | $55,900 – $89,050 | up to $7,293 |
| 24% | $89,050 – $170,050 | up to $19,440 |
| 32% | $170,050 – $215,950 | up to $14,688 |
| 35% | $215,950 – $539,900 | up to $113,383 |
| 37% | $539,900 – and above | - |
Standard deduction (Head of Household): $19,400 | Additional 65+: +$1,750
At $75,000 taxable (Single, 2022), marginal 22% vs effective 16.2% (5.8-pt gap) while THRESH-STEEP indexing moved thresholds hard — the gap is the schedule plate, not a second chart copy. Marginal vs. effective rate guide →
How the $12,117 total breaks down by bracket
$12,117
Worked example: $75,000 taxable income (Single, 2022)
Effective rate: 16.2% | Marginal rate: 22%
Frequently asked questions
What is the standard deduction for 2022?
The 2022 standard deduction is $12,950 for Single filers, $25,900 for Married Filing Jointly, $12,950 for Married Filing Separately, and $19,400 for Head of Household.
How do I calculate my 2022 tax?
Apply each tax rate only to the income within that bracket. For example, a Single filer with $75,000 of taxable income in 2022 would owe approximately $12,117 in federal income tax (before credits), for an effective rate of 16.2%.
What is the difference between marginal and effective tax rate in 2022?
For $75,000 of taxable income in 2022, the marginal rate is 22% but the effective rate is only 16.2%, a 5.8-point gap (see the Marginal vs. Effective Rate guide below for why).
Did tax brackets change from 2021 to 2022?
The 7 tax rates (10%-37%) stayed the same. The Single-filer 37% threshold moved from $523,600 in 2021 to $539,900 in 2022, a 3.1% shift, so slightly more income falls into lower brackets in 2022.
2022: broadly aligned annual adjustment
The Single standard deduction changed +3.2% to $12,950, while the Single 37% threshold changed +3.1% to $539,900. The eligible age-65-plus addition changed +2.9% to $1,750.
Those movements are closely aligned in this IRS year pair. The Married Filing Jointly 37% threshold changed +3.1% to $647,850; the seven marginal rates remain unchanged. Informational only - not tax advice.
Tax years with similar deduction scale or threshold inflation
For 2022 (FILED · DED-LOW · THRESH-STEEP), the useful neighbors are other low-deduction schedules near $12,950, not the CURRENT peak plate — threshold context +3.1% YoY on Single 37%. Attribute peers only; chronology is the strip above.
Similar Single standard deduction
Nearest tax years by ABS(deduction) ($12,950 Single here).
- 2021 · FILED · DED-LOW · THRESH-LIFT · $12,550 Single deduction (Δ $400 vs 2022)
- 2020 · FILED · DED-FLOOR · THRESH-BASE · $12,400 Single deduction (Δ $550 vs 2022)
- 2023 · FILED · DED-MID · THRESH-SURGE · $13,850 Single deduction (Δ $900 vs 2022)
- 2024 · FILED · DED-HIGH · THRESH-SURGE · $14,600 Single deduction (Δ $1,650 vs 2022)
- 2025 · FILED · DED-HIGH · THRESH-STEEP · $15,750 Single deduction (Δ $2,800 vs 2022)
- 2026 · CURRENT · DED-PEAK · THRESH-LIFT · $16,100 Single deduction (Δ $3,150 vs 2022)
Similar 37% threshold inflation lift
Nearest tax years by ABS(YoY % on Single 37% start) (+3.1% YoY here).
- 2025 · FILED · DED-HIGH · THRESH-STEEP · +2.8% YoY 37% threshold lift (Δ 0.3pp vs 2022)
- 2026 · CURRENT · DED-PEAK · THRESH-LIFT · +2.3% YoY 37% threshold lift (Δ 0.8pp vs 2022)
- 2021 · FILED · DED-LOW · THRESH-LIFT · +1.0% YoY 37% threshold lift (Δ 2.1pp vs 2022)
- 2024 · FILED · DED-HIGH · THRESH-SURGE · +5.4% YoY 37% threshold lift (Δ 2.3pp vs 2022)
- 2023 · FILED · DED-MID · THRESH-SURGE · +7.1% YoY 37% threshold lift (Δ 4.0pp vs 2022)
Read with 2022
Nearest Single-deduction peers and the largest-distance pole for 2022 (FILED · DED-LOW · THRESH-STEEP), replacing the fixed Related strip.
2021 · DED-LOW
ABS(single deduction) peer at $12,550 (Δ $400 vs 2022); lower deduction · FILED · THRESH-LIFT vs this page's DED-LOW · THRESH-STEEP.
2020 · DED-FLOOR
ABS(single deduction) peer at $12,400 (Δ $550 vs 2022); lower deduction · FILED · THRESH-BASE vs this page's DED-LOW · THRESH-STEEP.
2023 · DED-MID
ABS(single deduction) peer at $13,850 (Δ $900 vs 2022); higher deduction · FILED · THRESH-SURGE vs this page's DED-LOW · THRESH-STEEP.
2026 (DED-PEAK pole)
Largest ABS(deduction) distance: $16,100 vs $12,950 (Δ $3,150). Pole stamps CURRENT · THRESH-LIFT against FILED · DED-LOW.
How brackets work
Source drill for 2022 (FILED · DED-LOW · THRESH-STEEP): matching guide after the deduction peers - replaces the fixed Related strip.
What to do with this
FILED · DED-LOW: your marginal rate sets the next deduction's value; your effective rate sets the bill.
- Estimate your own 2022 federal tax with the $12,950 Single standard deduction applied. Federal tax calculator
- Threshold moved 3.1% YoY - see why effective stays below marginal. Marginal vs. effective
Figures use IRS-published 2022 thresholds and assume the standard deduction with no additional credits. State tax, AMT, and refundable-credit phase-outs are not modelled.
IRS Revenue Procedure thresholds for tax year 2022 · Single standard deduction $12,950 (FILED · DED-LOW · THRESH-STEEP) · Methodology · irs.gov/irb. Informational only; not tax advice.