The 2021 and 2022 federal tax brackets and rates are as follows:
Single Individuals
2021 Taxable Income |
2021 Tax |
2022 Taxable Income |
2022 Tax |
Not over $9,950 |
10% of taxable income |
Not over $10,275 |
10% of taxable income |
$9,950 to $40,525 |
$995.00 plus 12% of the excess over $9,950 |
$10,276 to $41,775 |
$1,028 plus 12% of the excess over $10,275 |
$40,526 to $86,375 |
$4,664 plus 22% of the excess over $40,525 |
$41,776 to $89,075 |
$4,808 plus 22% of the excess over $41,775 |
$86,376 to $164,925 |
$14,751 plus 24% of the excess over $86,375 |
$89,076 to $170,050 |
$15,214 plus 24% of the excess over $89,075 |
$164,926 to $209,425 |
$33,603 plus 32% of the excess over $164,925 |
$170,051 to $215,950 |
$34,648 plus 32% of the excess over $170,050 |
$209,426 to $523,600 |
$47,842 plus 35% of the excess over $209,425 |
$215,951 to $539,900 |
$49,336 plus 35% of the excess over $215,950 |
$523,601 or more |
$157,803 plus 37% of the excess over $523,600 |
$539,901 or more |
$162,718 plus 37% of the excess over $539,900 |
Head of Households
2021 Taxable Income |
2021 Tax |
2022 Taxable Income |
2022 Tax |
Not over $14,200 |
10% of taxable income |
Not over $14,650 |
10% of taxable income |
$14,200 to $54,200 |
$1,420 plus 12% of the excess over $14,200 |
$14,651 to $55,900 |
$1,465 plus 12% of the excess over $14,650 |
$54,201 to $86,350 |
$6,220 plus 22% of the excess over $54,200 |
$55,901 to $89,050 |
$6,415 plus 22% of the excess over $89,050 |
$86,351 to $164,900 |
$13,293 plus 24% of the excess over $86,350 |
$89,051 to $170,050 |
$13,708 plus 24% of the excess over $89,050 |
$164,901 to $209,400 |
$32,144 plus 32% of the excess over $164,900 |
$170,051 to $215,950 |
$33,418 plus 32% of the excess over $170,050 |
$209,401 to $523,600 |
$46,384 plus 35% of the excess over $209,400 |
$215,951 to $539,900 |
$47,836 plus 35% of the excess over $215,950 |
$523,600 or more |
$156,354 plus 37% of the excess over $523,600 |
$539,901 or more |
$161,219 plus 37% of the excess over $539,900 |
Married Individuals Filing Joint Returns and Surviving Spouses
2021 Taxable Income |
2021 Tax |
2022 Taxable Income |
2022 Tax |
Not over $19,900 |
10% of taxable income |
Not over $20,500 |
10% of taxable income |
$19,900 to $81,050 |
$1,990 plus 12% of the excess over $19,900 |
$20,550 to $83,550 |
$2,055 plus 12% of the excess over $83,550 |
$81,051 to $172,750 |
$9,328 plus 22% of the excess over $81,050 |
$83,551 to $178,150 |
$9,615 plus 22% of the excess over $83,550 |
$172,751 to $329,850 |
$29,502 plus 24% of the excess over $172,750 |
$178,151 to $340,100 |
$30,427 plus 24% of the excess over $178,150 |
$329,851 to $418,850 |
$67,205 plus 32% of the excess over $329,850 |
$340,101 to $431,900 |
$69,295 plus 32% of the excess over $340,100 |
$418,851 to $628,300 |
$95,685 plus 35% of the excess over $418,850 |
$431,901 to $647,850 |
$98,671 plus 35% of the excess over $431,900 |
$628,300 or more |
$168,992 plus 37% of the excess over $628,300 |
$647,851 or more |
$174,254 plus 37% of the excess over $647,850 |
Married Individuals Filing Separate Returns
2021 Taxable Income |
2021 Tax |
2022 Taxable Income |
2022 Tax |
Not over $9,950 |
10% of taxable income |
Not over $10,275 |
10% of taxable income |
$9,950 to $40,525 |
$995 plus 12% of the excess over $9,950 |
$10,276 to $41,775 |
$1,028 plus 12% of the excess over $10,275 |
$40,526 to $86,375 |
$4,664 plus 22% of the excess over $40,525 |
$41,776 to $89,075 |
$4,808 plus 22% of the excess over $41,775 |
$86,376 to $164,925 |
$14,751 plus 24% of the excess over $86,375 |
$89,076 to $170,050 |
$15,214 plus 24% of the excess over $89,075 |
$164,926 to $209,425 |
$33,603 plus 32% of the excess over $164,925 |
$170,051 to $215,950 |
$34,648 plus 32% of the excess over $170,050 |
$209,426 to $523,600 |
$47,842 plus 35% of the excess over $209,425 |
$215,951 to $323,925 |
$49,336 plus 35% of the excess over $215,950 |
$523,601 or more |
$157,803 plus 37% of the excess over $523,600 |
$323,926 or more |
$87,127 plus 37% of the excess over $323,925 |