Federal income tax brackets · Tax year 2022 (filed)
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
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.
The 2022 brackets at a glance (Single)
Seven marginal rates, drawn to scale by the income range each one covers.
- 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
Marginal vs. effective: the rate you face vs. the rate you pay
Drag across the chart to read both rates at any 2022 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 2022.
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.
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What the 2022 brackets actually mean for your return
For tax year 2022, 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 $539,900, while Married Filing Jointly households do not reach that same top rate until combined taxable income exceeds $647,850 (20.0% higher than the single threshold). Thresholds are indexed to inflation, so the 2022 bands sit 4.1% 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 2022 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 2022 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.