Single
| Tax Rate | Taxable Income Range | Tax on 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 | Tax on 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 | Tax on 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 | Tax on 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
Example: $75,000 Income (Single, 2022)
Effective rate: 16.2% | Marginal rate: 22%
Frequently Asked Questions
What are the 2022 federal income tax brackets?
For 2022, there are 7 marginal tax rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The specific income ranges depend on your filing status (Single, Married Filing Jointly, Married Filing Separately, or Head of Household).
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 earning $75,000 in 2022 would owe approximately $12,117 in federal income tax (before credits), for an effective rate of 16.2%.
Source: IRS Revenue Procedure for tax year 2022. Bracket thresholds are adjusted annually for inflation. This is not tax advice.