Federal income tax brackets · Tax year 2024 (filed)
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
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.
The 2024 brackets at a glance (Single)
Seven marginal rates, drawn to scale by the income range each one covers.
- 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
Marginal vs. effective: the rate you face vs. the rate you pay
Drag across the chart to read both rates at any 2024 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 2024.
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.
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What the 2024 brackets actually mean for your return
For tax year 2024, 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 $609,350, while Married Filing Jointly households do not reach that same top rate until combined taxable income exceeds $731,200 (20.0% higher than the single threshold). Thresholds are indexed to inflation, so the 2024 bands sit 17.5% 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 2024 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 2024 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.