Federal income tax brackets · Tax year 2024 (filed) · FILED · DED-HIGH · THRESH-SURGE
2024 Federal Income Tax Brackets
All seven marginal rates, 10% to 37% - across every filing status, with the $14,600 single standard deduction, straight from the IRS Revenue Procedure for 2024.
- 7
- Marginal brackets
- 22%
- Top rate at $75k (single)
- $609,350
- 37% rate begins (single)
- $14,600
- Standard deduction
FILED DED-HIGH THRESH-SURGE
2024 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 2024 owes about $11,553 in federal income tax, an effective rate of 15.4%, even though their top bracket is 22%.
- 22%
- marginal (top) rate
- 15.4%
- effective rate at $75k
- 7
- rates, 10%–37%
- $14,600
- single standard deduction
Married Filing Jointly thresholds run roughly double, the top 37% band does not begin until $731,200 of taxable income.
Where 2024 sits among all 7 published years
Single standard-deduction inventory across every IRS year on PlainTaxData. Tax year 2024 is marked; deduction size tracks inflation, not quality.
Tax year 2024 vs all years by Single standard deduction
Where this year's Single standard deduction sits among every published tax year
14,600 3rd of 7 higher than 4 of 7 tax years
Tax years, banded by Single standard deduction ($)
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) · 2024
The 2024 brackets at a glance (Single)
FILED · DED-HIGH · THRESH-SURGE: seven rates drawn to scale for tax year 2024 (+5.4% YoY on the 37% start).
- 10% $0 – $12k
- 12% $12k – $47k
- 22% $47k – $101k
- 24% $101k – $192k
- 32% $192k – $244k
- 35% $244k – $609k
- 37% $609k and above
Single
| Tax Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 – $11,600 | up to $1,160 |
| 12% | $11,600 – $47,150 | up to $4,266 |
| 22% | $47,150 – $100,525 | up to $11,743 |
| 24% | $100,525 – $191,950 | up to $21,942 |
| 32% | $191,950 – $243,725 | up to $16,568 |
| 35% | $243,725 – $609,350 | up to $127,969 |
| 37% | $609,350 – and above | - |
Standard deduction (Single): $14,600 | Additional 65+: +$1,950
Married Filing Jointly
| Tax Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 – $23,200 | up to $2,320 |
| 12% | $23,200 – $94,300 | up to $8,532 |
| 22% | $94,300 – $201,050 | up to $23,485 |
| 24% | $201,050 – $383,900 | up to $43,884 |
| 32% | $383,900 – $487,450 | up to $33,136 |
| 35% | $487,450 – $731,200 | up to $85,313 |
| 37% | $731,200 – and above | - |
Standard deduction (Married Filing Jointly): $29,200 | Additional 65+: +$1,550
Married Filing Separately
| Tax Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 – $11,600 | up to $1,160 |
| 12% | $11,600 – $47,150 | up to $4,266 |
| 22% | $47,150 – $100,525 | up to $11,743 |
| 24% | $100,525 – $191,950 | up to $21,942 |
| 32% | $191,950 – $243,725 | up to $16,568 |
| 35% | $243,725 – $365,600 | up to $42,656 |
| 37% | $365,600 – and above | - |
Standard deduction (Married Filing Separately): $14,600
Head of Household
| Tax Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 – $16,550 | up to $1,655 |
| 12% | $16,550 – $63,100 | up to $5,586 |
| 22% | $63,100 – $100,500 | up to $8,228 |
| 24% | $100,500 – $191,950 | up to $21,948 |
| 32% | $191,950 – $243,700 | up to $16,560 |
| 35% | $243,700 – $609,350 | up to $127,977 |
| 37% | $609,350 – and above | - |
Standard deduction (Head of Household): $21,900 | Additional 65+: +$1,950
At $75,000 taxable (Single, 2024), marginal 22% vs effective 15.4% (6.6-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 $11,553 total breaks down by bracket
$11,553
Worked example: $75,000 taxable income (Single, 2024)
Effective rate: 15.4% | Marginal rate: 22%
Frequently asked questions
What is the standard deduction for 2024?
The 2024 standard deduction is $14,600 for Single filers, $29,200 for Married Filing Jointly, $14,600 for Married Filing Separately, and $21,900 for Head of Household.
How do I calculate my 2024 tax?
Apply each tax rate only to the income within that bracket. For example, a Single filer with $75,000 of taxable income in 2024 would owe approximately $11,553 in federal income tax (before credits), for an effective rate of 15.4%.
What is the difference between marginal and effective tax rate in 2024?
For $75,000 of taxable income in 2024, the marginal rate is 22% but the effective rate is only 15.4%, a 6.6-point gap (see the Marginal vs. Effective Rate guide below for why).
Did tax brackets change from 2023 to 2024?
The 7 tax rates (10%-37%) stayed the same. The Single-filer 37% threshold moved from $578,125 in 2023 to $609,350 in 2024, a 5.4% shift, so slightly more income falls into lower brackets in 2024.
2024: broadly aligned annual adjustment
The Single standard deduction changed +5.4% to $14,600, while the Single 37% threshold changed +5.4% to $609,350. The eligible age-65-plus addition changed +5.4% to $1,950.
Those movements are closely aligned in this IRS year pair. The Married Filing Jointly 37% threshold changed +5.4% to $731,200; the seven marginal rates remain unchanged. Informational only - not tax advice.
Tax years with similar deduction scale or threshold inflation
For 2024 (FILED · DED-HIGH · THRESH-SURGE), peer first by Single deduction near $14,600, then by quieter THRESH years — +5.4% YoY on Single 37%. Prev/next chronology stays above; these are ABS attribute peers across the published IRS window.
Similar Single standard deduction
Nearest tax years by ABS(deduction) ($14,600 Single here).
- 2023 · FILED · DED-MID · THRESH-SURGE · $13,850 Single deduction (Δ $750 vs 2024)
- 2025 · FILED · DED-HIGH · THRESH-STEEP · $15,750 Single deduction (Δ $1,150 vs 2024)
- 2026 · CURRENT · DED-PEAK · THRESH-LIFT · $16,100 Single deduction (Δ $1,500 vs 2024)
- 2022 · FILED · DED-LOW · THRESH-STEEP · $12,950 Single deduction (Δ $1,650 vs 2024)
- 2021 · FILED · DED-LOW · THRESH-LIFT · $12,550 Single deduction (Δ $2,050 vs 2024)
- 2020 · FILED · DED-FLOOR · THRESH-BASE · $12,400 Single deduction (Δ $2,200 vs 2024)
Similar 37% threshold inflation lift
Nearest tax years by ABS(YoY % on Single 37% start) (+5.4% YoY here).
- 2023 · FILED · DED-MID · THRESH-SURGE · +7.1% YoY 37% threshold lift (Δ 1.7pp vs 2024)
- 2022 · FILED · DED-LOW · THRESH-STEEP · +3.1% YoY 37% threshold lift (Δ 2.3pp vs 2024)
- 2025 · FILED · DED-HIGH · THRESH-STEEP · +2.8% YoY 37% threshold lift (Δ 2.6pp vs 2024)
- 2026 · CURRENT · DED-PEAK · THRESH-LIFT · +2.3% YoY 37% threshold lift (Δ 3.1pp vs 2024)
- 2021 · FILED · DED-LOW · THRESH-LIFT · +1.0% YoY 37% threshold lift (Δ 4.4pp vs 2024)
Read with 2024
Nearest Single-deduction peers and the largest-distance pole for 2024 (FILED · DED-HIGH · THRESH-SURGE), replacing the fixed Related strip.
2023 · DED-MID
ABS(single deduction) peer at $13,850 (Δ $750 vs 2024); lower deduction · FILED · THRESH-SURGE vs this page's DED-HIGH · THRESH-SURGE.
2025 · DED-HIGH
ABS(single deduction) peer at $15,750 (Δ $1,150 vs 2024); higher deduction · FILED · THRESH-STEEP vs this page's DED-HIGH · THRESH-SURGE.
2026 · DED-PEAK
ABS(single deduction) peer at $16,100 (Δ $1,500 vs 2024); higher deduction · CURRENT · THRESH-LIFT vs this page's DED-HIGH · THRESH-SURGE.
2020 (DED-FLOOR pole)
Largest ABS(deduction) distance: $12,400 vs $14,600 (Δ $2,200). Pole stamps FILED · THRESH-BASE against FILED · DED-HIGH.
How brackets work
Source drill for 2024 (FILED · DED-HIGH · THRESH-SURGE): matching guide after the deduction peers - replaces the fixed Related strip.
What to do with this
FILED · DED-HIGH: your marginal rate sets the next deduction's value; your effective rate sets the bill.
- Estimate your own 2024 federal tax with the $14,600 Single standard deduction applied. Federal tax calculator
- Threshold moved 5.4% YoY - see why effective stays below marginal. Marginal vs. effective
Figures use IRS-published 2024 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 2024 · Single standard deduction $14,600 (FILED · DED-HIGH · THRESH-SURGE) · Methodology · irs.gov/irb. Informational only; not tax advice.