For the 2023 tax year, the tax rates are the same as previous years with seven federal tax brackets: 10%, 12%, 22%, 24%, 32%, 35% and 37%. You can determine your tax bracket using your taxable income and tax filing status.

Table of contents

Overview of tax brackets for 2023

For taxes due in April 2024

Tax RateFor Single FilersFor Married Individuals Filing Joint ReturnsFor Heads of Households
10%$0 to $11,000$0 to $22,000$0 to $15,700
12%$11,000 to $44,725$22,000 to $89,450$15,700 to $59,850
22%$44,725 to $95,375$89,450 to $190,750$59,850 to $95,350
24%$95,375 to $182,100$190,750 to $364,200$95,350 to $182,100
32%$182,100 to $231,250$364,200 to $462,500$182,100 to $231,250
35%$231,250 to $578,125$462,500 to $693,750$231,250 to $578,100
37%$578,125 or more$693,750 or more$578,100 or more

Filing status explained

The filing status is tied to marital status and determines the type of tax return form you’ll use when you file your taxes. Here are the different filing statuses and their meanings.

  • Single filer: Any individual who is not married, divorced, a registered domestic partner, or legally separated according to state law as of the last day of the tax year.
  • Married filing jointly: If you’re married, you and your spouse could choose to file your taxes jointly. Your respective incomes, exemptions, and deductions would get recorded on the same tax return, and could result in a bigger tax refund or a lower tax bill.
  • Married filing separately: If you’re married, some couples may be able to receive a larger tax return or receive additional benefits if they decide to file separately rather than jointly (ie. one qualifies for certain exemptions or deductions, and the other doesn’t).
  • Head of household: Filing as a head of household has lower tax rates. A head of household is any single or unmarried taxpayer who pays for at least 50% of the costs of supporting a qualifying family member. You must provide support for them for at least of the year in order to be able to file as a head of household. An example is a single individual who cares for their grandparent over half of the year and pays for at least 50% of all utilities and living expenses.

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2023 federal income tax brackets

Single filers

Tax bracketTaxes owed
Not over $11,00010% of taxable income
Over $11,000 but not over $44,725$1,100 plus 12% of the excess over $11,000
Over $44,725 but not over $95,375$5,147 plus 22% of the excess over $44,725
Over $95,375 but not over $182,100$16,290 plus 24% of the excess over $95,375
Over $182,100 but not over $231,250$37,104 plus 32% of the excess over $182,100
Over $231,250 but not over $578,125$52,832 plus 35% of the excess over $231,250
Over $578,125$174,238.25 plus 37% of the excess over $578,125

Married filing separately

Tax bracketTaxes owed
Not over $11,00010% of taxable income
Over $11,000 but not over $44,725$1,100 plus 12% of the excess over $11,000
Over $44,725 but not over $95,375$5,147 plus 22% of the excess over $44,725
Over $95,375 but not over $182,100$16,290 plus 24% of the excess over $95,375
Over $182,100 but not over $231,250$37,104 plus 32% of the excess over $182,100
Over $231,250 but not over $346,875$52,832 plus 35% of the excess over $231,250
Over $346,875$93,300.75 plus 37% of the excess over $346,875

Married filing jointly

Tax bracketTaxes owed
Not over $22,00010% of taxable income
Over $22,000 but not over $89,450$2,200 plus 12% of the excess over $22,000
Over $89,450 but not over $190,750$10,204 plus 22% of the excess over $89,450
Over $190,750 but not over $364,200$32,580 plus 24% of the excess over $190,750
Over $364,200 but not over $462,500$74,208 plus 32% of the excess over $364,200
Over $462,500 but not over $693,750$105,664 plus 35% of the excess over $462,500
Over $693,750$186,601.50 plus 37% of the excess over $693,750

Head of household

Tax bracketTaxes owed
Not over $15,70010% of taxable income
Over $15,700 but not over $59,850$1,570 plus 12% of the excess over $15,700
Over $59,850 but not over $95,350$6,868 plus 22% of the excess over $59,850
Over $95,350 but not over $182,100$14,678 plus 24% of the excess over $95,350
Over $182,100 but not over $231,250$35,498 plus 32% of the excess over $182,100
Over $231,250 but not over $578,100$51,226 plus 35% of the excess over $231,250
Over $578,100$172,623.50 plus 37% of the excess over $578,100

Also read: When Are Taxes Due? Important Deadlines for the 2022 & 2023 Tax Years