Federal income tax brackets · Tax year 2023 (filed) · FILED · DED-MID · THRESH-SURGE
2023 Federal Income Tax Brackets
All seven marginal rates, 10% to 37% - across every filing status, with the $13,850 single standard deduction, straight from the IRS Revenue Procedure for 2023.
- 7
- Marginal brackets
- 22%
- Top rate at $75k (single)
- $578,125
- 37% rate begins (single)
- $13,850
- Standard deduction
FILED DED-MID THRESH-SURGE
2023 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 2023 owes about $11,808 in federal income tax, an effective rate of 15.7%, even though their top bracket is 22%.
- 22%
- marginal (top) rate
- 15.7%
- effective rate at $75k
- 7
- rates, 10%–37%
- $13,850
- single standard deduction
Married Filing Jointly thresholds run roughly double, the top 37% band does not begin until $693,750 of taxable income.
Where 2023 sits among all 7 published years
Single standard-deduction inventory across every IRS year on PlainTaxData. Tax year 2023 is marked; deduction size tracks inflation, not quality.
Tax year 2023 vs all years by Single standard deduction
Where this year's Single standard deduction sits among every published tax year
13,850 4th of 7 higher than 3 of 7 tax years
Tax years, banded by Single standard deduction ($)
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) · 2023
The 2023 brackets at a glance (Single)
FILED · DED-MID · THRESH-SURGE: seven rates drawn to scale for tax year 2023 (+7.1% YoY on the 37% start).
- 10% $0 – $11k
- 12% $11k – $45k
- 22% $45k – $95k
- 24% $95k – $182k
- 32% $182k – $231k
- 35% $231k – $578k
- 37% $578k and above
Single
| Tax Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 – $11,000 | up to $1,100 |
| 12% | $11,000 – $44,725 | up to $4,047 |
| 22% | $44,725 – $95,375 | up to $11,143 |
| 24% | $95,375 – $182,100 | up to $20,814 |
| 32% | $182,100 – $231,250 | up to $15,728 |
| 35% | $231,250 – $578,125 | up to $121,406 |
| 37% | $578,125 – and above | - |
Standard deduction (Single): $13,850 | Additional 65+: +$1,850
Married Filing Jointly
| Tax Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 – $22,000 | up to $2,200 |
| 12% | $22,000 – $89,450 | up to $8,094 |
| 22% | $89,450 – $190,750 | up to $22,286 |
| 24% | $190,750 – $364,200 | up to $41,628 |
| 32% | $364,200 – $462,500 | up to $31,456 |
| 35% | $462,500 – $693,750 | up to $80,938 |
| 37% | $693,750 – and above | - |
Standard deduction (Married Filing Jointly): $27,700 | Additional 65+: +$1,500
Married Filing Separately
| Tax Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 – $11,000 | up to $1,100 |
| 12% | $11,000 – $44,725 | up to $4,047 |
| 22% | $44,725 – $95,375 | up to $11,143 |
| 24% | $95,375 – $182,100 | up to $20,814 |
| 32% | $182,100 – $231,250 | up to $15,728 |
| 35% | $231,250 – $346,875 | up to $40,469 |
| 37% | $346,875 – and above | - |
Standard deduction (Married Filing Separately): $13,850
Head of Household
| Tax Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 – $15,700 | up to $1,570 |
| 12% | $15,700 – $59,850 | up to $5,298 |
| 22% | $59,850 – $95,350 | up to $7,810 |
| 24% | $95,350 – $182,100 | up to $20,820 |
| 32% | $182,100 – $231,250 | up to $15,728 |
| 35% | $231,250 – $578,100 | up to $121,397 |
| 37% | $578,100 – and above | - |
Standard deduction (Head of Household): $20,800 | Additional 65+: +$1,850
At $75,000 taxable (Single, 2023), marginal 22% vs effective 15.7% (6.3-pt gap) while THRESH-SURGE indexing moved thresholds hard — the gap is the schedule plate, not a second chart copy. Marginal vs. effective rate guide →
How the $11,808 total breaks down by bracket
$11,808
Worked example: $75,000 taxable income (Single, 2023)
Effective rate: 15.7% | Marginal rate: 22%
Frequently asked questions
What is the standard deduction for 2023?
The 2023 standard deduction is $13,850 for Single filers, $27,700 for Married Filing Jointly, $13,850 for Married Filing Separately, and $20,800 for Head of Household.
How do I calculate my 2023 tax?
Apply each tax rate only to the income within that bracket. For example, a Single filer with $75,000 of taxable income in 2023 would owe approximately $11,808 in federal income tax (before credits), for an effective rate of 15.7%.
What is the difference between marginal and effective tax rate in 2023?
For $75,000 of taxable income in 2023, the marginal rate is 22% but the effective rate is only 15.7%, a 6.3-point gap (see the Marginal vs. Effective Rate guide below for why).
Did tax brackets change from 2022 to 2023?
The 7 tax rates (10%-37%) stayed the same. The Single-filer 37% threshold moved from $539,900 in 2022 to $578,125 in 2023, a 7.1% shift, so slightly more income falls into lower brackets in 2023.
2023: broadly aligned annual adjustment
The Single standard deduction changed +6.9% to $13,850, while the Single 37% threshold changed +7.1% to $578,125. The eligible age-65-plus addition changed +5.7% to $1,850.
Those movements are closely aligned in this IRS year pair. The Married Filing Jointly 37% threshold changed +7.1% to $693,750; the seven marginal rates remain unchanged. Informational only - not tax advice.
Tax years with similar deduction scale or threshold inflation
For 2023 (FILED · DED-MID · THRESH-SURGE), lead with YoY-threshold peers (+7.1% YoY on Single 37%) and only then ABS(deduction) near $13,850. Hard indexing years cluster together; quiet THRESH poles sit opposite.
Similar Single standard deduction
Nearest tax years by ABS(deduction) ($13,850 Single here).
- 2024 · FILED · DED-HIGH · THRESH-SURGE · $14,600 Single deduction (Δ $750 vs 2023)
- 2022 · FILED · DED-LOW · THRESH-STEEP · $12,950 Single deduction (Δ $900 vs 2023)
- 2021 · FILED · DED-LOW · THRESH-LIFT · $12,550 Single deduction (Δ $1,300 vs 2023)
- 2020 · FILED · DED-FLOOR · THRESH-BASE · $12,400 Single deduction (Δ $1,450 vs 2023)
- 2025 · FILED · DED-HIGH · THRESH-STEEP · $15,750 Single deduction (Δ $1,900 vs 2023)
- 2026 · CURRENT · DED-PEAK · THRESH-LIFT · $16,100 Single deduction (Δ $2,250 vs 2023)
Similar 37% threshold inflation lift
Nearest tax years by ABS(YoY % on Single 37% start) (+7.1% YoY here).
- 2024 · FILED · DED-HIGH · THRESH-SURGE · +5.4% YoY 37% threshold lift (Δ 1.7pp vs 2023)
- 2022 · FILED · DED-LOW · THRESH-STEEP · +3.1% YoY 37% threshold lift (Δ 4.0pp vs 2023)
- 2025 · FILED · DED-HIGH · THRESH-STEEP · +2.8% YoY 37% threshold lift (Δ 4.3pp vs 2023)
- 2026 · CURRENT · DED-PEAK · THRESH-LIFT · +2.3% YoY 37% threshold lift (Δ 4.8pp vs 2023)
- 2021 · FILED · DED-LOW · THRESH-LIFT · +1.0% YoY 37% threshold lift (Δ 6.1pp vs 2023)
Read with 2023
Nearest Single-deduction peers and the largest-distance pole for 2023 (FILED · DED-MID · THRESH-SURGE), replacing the fixed Related strip.
2024 · DED-HIGH
ABS(single deduction) peer at $14,600 (Δ $750 vs 2023); higher deduction · FILED · THRESH-SURGE vs this page's DED-MID · THRESH-SURGE.
2022 · DED-LOW
ABS(single deduction) peer at $12,950 (Δ $900 vs 2023); lower deduction · FILED · THRESH-STEEP vs this page's DED-MID · THRESH-SURGE.
2021 · DED-LOW
ABS(single deduction) peer at $12,550 (Δ $1,300 vs 2023); lower deduction · FILED · THRESH-LIFT vs this page's DED-MID · THRESH-SURGE.
2026 (DED-PEAK pole)
Largest ABS(deduction) distance: $16,100 vs $13,850 (Δ $2,250). Pole stamps CURRENT · THRESH-LIFT against FILED · DED-MID.
How brackets work
Source drill for 2023 (FILED · DED-MID · THRESH-SURGE): matching guide after the deduction peers - replaces the fixed Related strip.
What to do with this
FILED · DED-MID: your marginal rate sets the next deduction's value; your effective rate sets the bill.
- Estimate your own 2023 federal tax with the $13,850 Single standard deduction applied. Federal tax calculator
- Threshold moved 7.1% YoY - see why effective stays below marginal. Marginal vs. effective
Figures use IRS-published 2023 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 2023 · Single standard deduction $13,850 (FILED · DED-MID · THRESH-SURGE) · Methodology · irs.gov/irb. Informational only; not tax advice.