Federal Tax Rates
These figures are for the 2024 tax year. Find your tax rate below.
Schedule X – Single
| If taxable income is over: | But not over: | The tax is: |
|---|---|---|
| $0 | $11,600.00 | 10% of taxable income |
| $11,600.00 | $47,150.00 | $1,160.00 plus 12% of the amount over $11,600.00 |
| $47,150.00 | $100,525.00 | $5,426.00 plus 22% of the amount over $47,150.00 |
| $100,525.00 | $191,950.00 | $17,168.50 plus 24% of the amount over $100,525.00 |
| $191,950.00 | $243,725.00 | $39,110.50 plus 32% of the amount over $191,950.00 |
| $243,725.00 | $609,350.00 | $55,678.50 plus 35% of the amount over $243,725.00 |
| $609,350.00 | no limit | $183,647.25 plus 37% of the amount over $609,350.00 |
Schedule Y-1 – Married Filing Jointly or Qualifying Widow(er)
| If taxable income is over: | But not over: | The tax is: |
|---|---|---|
| $0 | $23,200.00 | 10% of taxable income |
| $23,200.00 | $94,300.00 | $2,320.00 plus 12% of the amount over $23,200.00 |
| $94,300.00 | $201,050.00 | $10,852.00 plus 22% of the amount over $94,300.00 |
| $201,050.00 | $383,900.00 | $34,337.00 plus 24% of the amount over $201,050.00 |
| $383,900.00 | $487,450.00 | $78,221.00 plus 32% of the amount over $383,900.00 |
| $487,450.00 | $731,200.00 | $111,357.00 plus 35% of the amount over $487,450.00 |
| $731,200.00 | no limit | $196,669.50 plus 37% of the amount over $731,200.00 |
Schedule Y-2 – Married Filing Separately
| If taxable income is over: | But not over: | The tax is: |
|---|---|---|
| $0 | $11,600.00 | 10% of taxable income |
| $11,600.00 | $47,150.00 | $1,160.00 plus 12% of the amount over $11,600.00 |
| $47,150.00 | $100,525.00 | $5,426.00 plus 22% of the amount over $47,150.00 |
| $100,525.00 | $191,950.00 | $17,168.50 plus 24% of the amount over $100,525.00 |
| $191,950.00 | $243,725.00 | $39,110.50 plus 32% of the amount over $191,950.00 |
| $243,725.00 | $365,600.00 | $55,678.50 plus 35% of the amount over $243,725.00 |
| $365,600.00 | no limit | $98,334.75 plus 37% of the amount over $365,600.00 |
Schedule Z – Head of Household
| If taxable income is over: | But not over: | The tax is: |
|---|---|---|
| $0 | $16,550.00 | 10% of taxable income |
| $16,550.00 | $63,100.00 | $1,655.00 plus 12% of the amount over $16,550.00 |
| $63,100.00 | $100,500.00 | $7,241.00 plus 22% of the amount over $63,100.00 |
| $100,500.00 | $191,950.00 | $15,469.00 plus 24% of the amount over $100,500.00 |
| $191,950.00 | $243,700.00 | $37,417.00 plus 32% of the amount over $191,950.00 |
| $243,700.00 | $609,350.00 | $53,977.00 plus 35% of the amount over $243,700.00 |
| $609,350.00 | no limit | $181,954.50 plus 37% of the amount over $609,350.00 |
Source: Internal Revenue Service, 2024