2021 Tax Brackets
For 2021, the Tax Brackets figures are 37% (Top rate), $523,600 (37% rate, single taxpayers), $628,300 (37% rate, married couples) and 28 more figures below.
Each amount is the taxable income above which that rate applies for that filing status. Income up to it is taxed at the rates in the rows below.
| Item | Rate | Single taxpayers | Married couples | Head of household | Married filing separately |
|---|---|---|---|---|---|
| 37% rate | 37% | $523,600 | $628,300 | $523,600 | $314,150 |
| 35% rate | 35% | $209,425 | $418,850 | $209,400 | $209,425 |
| 32% rate | 32% | $164,925 | $329,850 | $164,900 | $164,925 |
| 24% rate | 24% | $86,375 | $172,750 | $86,350 | $86,375 |
| 22% rate | 22% | $40,525 | $81,050 | $54,200 | $40,525 |
| 12% rate | 12% | $9,950 | $19,900 | $14,200 | $9,950 |
| 10% rate | 10% | Applies from the first dollar of taxable income up to the amounts in the row above. | |||
Effective 2021-01-01Source: IR-2020-245, IRS provides tax inflation adjustments for tax year 2021 (IRS)Verified 2026-09-03
12% rate, head of household, 22% rate, head of household, 24% rate, head of household, 32% rate, head of household, 35% rate, head of household, 37% rate, head of household, 12% rate, married filing separately, 22% rate, married filing separately, 24% rate, married filing separately, 32% rate, married filing separately, 35% rate, married filing separately, 37% rate, married filing separatelySource: Rev. Proc. 2020-45 (IRS)Verified 2026-09-03
Compared with 2020
| Item | 2020 | 2021 | Change |
|---|---|---|---|
| Top rate | 37% | 37% | +0% (+0.0%) |
| 37% rate, single taxpayers | $518,400 | $523,600 | +$5,200 (+1.0%) |
| 37% rate, married couples | $622,050 | $628,300 | +$6,250 (+1.0%) |
| 35% rate | 35% | 35% | +0% (+0.0%) |
| 35% rate, single taxpayers | $207,350 | $209,425 | +$2,075 (+1.0%) |
| 35% rate, married couples | $414,700 | $418,850 | +$4,150 (+1.0%) |
| 32% rate | 32% | 32% | +0% (+0.0%) |
| 32% rate, single taxpayers | $163,300 | $164,925 | +$1,625 (+1.0%) |
| 32% rate, married couples | $326,600 | $329,850 | +$3,250 (+1.0%) |
| 24% rate | 24% | 24% | +0% (+0.0%) |
| 24% rate, single taxpayers | $85,525 | $86,375 | +$850 (+1.0%) |
| 24% rate, married couples | $171,050 | $172,750 | +$1,700 (+1.0%) |
| 22% rate | 22% | 22% | +0% (+0.0%) |
| 22% rate, single taxpayers | $40,125 | $40,525 | +$400 (+1.0%) |
| 22% rate, married couples | $80,250 | $81,050 | +$800 (+1.0%) |
| 12% rate | 12% | 12% | +0% (+0.0%) |
| 12% rate, single taxpayers | $9,875 | $9,950 | +$75 (+0.8%) |
| 12% rate, married couples | $19,750 | $19,900 | +$150 (+0.8%) |
| 10% rate | 10% | 10% | +0% (+0.0%) |
| 12% rate, head of household | $14,100 | $14,200 | +$100 (+0.7%) |
| 22% rate, head of household | $53,700 | $54,200 | +$500 (+0.9%) |
| 24% rate, head of household | $85,500 | $86,350 | +$850 (+1.0%) |
| 32% rate, head of household | $163,300 | $164,900 | +$1,600 (+1.0%) |
| 35% rate, head of household | $207,350 | $209,400 | +$2,050 (+1.0%) |
| 37% rate, head of household | $518,400 | $523,600 | +$5,200 (+1.0%) |
| 12% rate, married filing separately | $9,875 | $9,950 | +$75 (+0.8%) |
| 22% rate, married filing separately | $40,125 | $40,525 | +$400 (+1.0%) |
| 24% rate, married filing separately | $85,525 | $86,375 | +$850 (+1.0%) |
| 32% rate, married filing separately | $163,300 | $164,925 | +$1,625 (+1.0%) |
| 35% rate, married filing separately | $207,350 | $209,425 | +$2,075 (+1.0%) |
| 37% rate, married filing separately | $311,025 | $314,150 | +$3,125 (+1.0%) |
37% rate
35% rate
32% rate
24% rate
22% rate
12% rate
$9,950$628,300
One dot per column of the table, on a scale running from the smallest of these amounts to the largest. The scale is logarithmic - each faint line is ten times the one before it, so that the amounts crowded at the low end stay far enough apart to read. The table states which dot is which.
Who it applies to
Individual income taxpayers filing as single or as married filing jointly
What changed this year, and why
For tax year 2021, the IRS adjusted the income thresholds for each marginal tax rate upward for inflation. The seven rates themselves - 10%, 12%, 22%, 24%, 32%, 35%, and 37% - remained the same as in 2020.
Common questions
- What are the 2021 tax brackets for single filers?
- For single taxpayers in 2021, the rates apply as follows: 10% on income of $9,950 or less; 12% on income over $9,950; 22% on income over $40,525; 24% on income over $86,375; 32% on income over $164,925; 35% on income over $209,425; and 37% on income over $523,600.
- What are the 2021 tax brackets for married couples filing jointly?
- For married couples filing jointly in 2021, the rates apply as follows: 10% on income of $19,900 or less; 12% on income over $19,900; 22% on income over $81,050; 24% on income over $172,750; 32% on income over $329,850; 35% on income over $418,850; and 37% on income over $628,300.
- Did the top tax rate change from 2020 to 2021?
- No. The top rate remained 37% in 2021, the same as in 2020. The income threshold at which the 37% rate begins rose to $523,600 for single filers (from $518,400 in 2020) and to $628,300 for married couples filing jointly (from $622,050 in 2020).
The bracket rate is not the rate on all your income
The IRS Tax Rate Schedules display the statutory percentage that applies to each slice of taxable income, but they are not meant to be used to figure the tax you owe. The schedules show every bracket from 10% up to the top rate of 37% for single taxpayers above $523,600 and married couples above $628,300. Because the federal income tax is marginal, only the dollars that fall inside a particular range are taxed at that range’s rate; income below each threshold is taxed at the lower rates that apply to the tiers beneath it. For that reason the bracket that your total taxable income reaches is not the rate applied to your entire income. To actually compute the tax you owe, you use the Tax Table or the Tax Computation Worksheet, which already incorporate the cumulative effect of every lower bracket, rather than multiplying your whole income by the top rate you reached.
The Tax Rate Schedules are shown so you can see the tax rate that applies to all levels of taxable income. Don’t use them to figure your tax.
Publication 17 (2021), Your Federal Income Tax (IRS)
Below $100,000 you look the tax up, above it you compute it
The 2021 Tax Table lists the exact tax for taxable incomes below $100,000, and the table itself shows that once income reaches $100,000 or over, the taxpayer must use the Tax Computation Worksheet instead. The worksheet is organized into four sections, one for each filing status: Single (Section A), Married Filing Jointly or Qualifying Widow(er) (Section B), Married Filing Separately (Section C), and Head of Household (Section D). Within the applicable section the taxpayer finds the row whose income range contains their taxable income and then computes the tax by multiplying the excess over the lower threshold by the applicable marginal rate and adding the base amount shown in that row. The marginal rates used in the worksheet are the same rates shown in the Tax Rate Schedules: 10%, 12%, 22%, 24%, 32%, 35%, and a top rate of 37%. The top 37% rate applies to income over $523,600 for single filers and over $628,300 for married couples filing jointly.
$100,000 or over use the Tax Computation Worksheet
Publication 17 (2021), Your Federal Income Tax (IRS)
Filing as head of household while still married
A married person can still file as head of household if they are considered unmarried on the last day of the tax year. To be considered unmarried, the taxpayer must meet all five tests listed in the publication: they must file a separate return (married filing separately, single, or head of household); they must have paid more than half the cost of keeping up their home for the year; their spouse must not have lived in the home during the last six months of the tax year (temporary absences for special circumstances do not change this); the home must have been the main home of the taxpayer's child, stepchild, or foster child for more than half the year; and the taxpayer must be able to claim an exemption for that child, subject to the rules that apply when a child is claimed by the other parent under the special rules for divorced or separated parents. When these tests are all met the taxpayer uses the Head of Household column of the Tax Table, or Section D of the Tax Computation Worksheet, to figure the tax.
You are consid- ered unmarried on the last day of the tax year if you meet all of the following tests.
Publication 17 (2021), Your Federal Income Tax (IRS)
What a joint return makes each spouse liable for
When a married couple files a joint return, both spouses are responsible for the entire tax, plus any interest or penalties owed on that return. The IRS can collect the full amount from either spouse, individually or together, regardless of which spouse earned the income or which spouse made the error on the return. If one spouse does not pay the tax due, the other may have to pay it. If one spouse underreports tax, both spouses may be held responsible for the additional taxes the IRS assesses. This joint responsibility continues even after divorce: a former spouse may still be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before the divorce, regardless of what a divorce decree says about who owes the tax. Because of this exposure, the publication notes that a couple may want to file separately if one spouse is not reporting all of their income or if one spouse may not have enough tax withheld or paid through estimates.
Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint re- turn.
Publication 17 (2021), Your Federal Income Tax (IRS)
The income these brackets do not tax
The ordinary tax brackets shown in the Tax Table and Tax Rate Schedules do not apply to every kind of income. Net capital gains and qualified dividends are taxed at separate, generally lower rates using the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet, rather than at the marginal rates that apply to ordinary income such as wages, interest, and business profits. Other items taxed through special worksheets include lump-sum distributions (taxed under the rules in Publication 575), farming or fishing income (which may be averaged on Schedule J), tax for certain children with unearned income (under the rules in Publication 929), and foreign earned income (under the Foreign Earned Income Tax Worksheet). When a taxpayer is required to use one of these special worksheets, the amount from that worksheet is entered on the applicable line of the Tax Computation Worksheet in place of ordinary taxable income.
Note. If you’re required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter the amount from that form or worksheet in column (a) of the row that applies to the amount you’re looking up.
Publication 17 (2021), Your Federal Income Tax (IRS)
Which schedule applies is fixed on the last day of the year, not averaged
For federal income tax purposes, your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. This means the schedule that applies to you - whether single, married filing jointly, head of household, or another category - is fixed based on your circumstances as of that final day. You do not average your status across the months of the year. If you were married on December 31, 2021, you are treated as married for the entire year and may file as married filing jointly or married filing separately, even if you were single for much of the year. If you were divorced or legally separated on that date, you generally file as single. The status you use determines which bracket thresholds apply to your taxable income, including the top 37% rate, which begins at $523,600 of taxable income for single taxpayers and at $628,300 for married couples filing jointly in 2021.
Filing status. Your filing status depends on whether you are single or married and on your family situation. Your filing status is determined on the last day of your tax year, which is De- cember 31 for most taxpayers.
Publication 17 (2021), Your Federal Income Tax (IRS)
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
IR-2020-245, IRS provides tax inflation adjustments for tax year 2021 (IRS)
- Top rate
the top tax rate remains 37% for individual single taxpayers with incomes greater than $523,600
- 37% rate, single taxpayers
the top tax rate remains 37% for individual single taxpayers with incomes greater than $523,600
- 37% rate, married couples
the top tax rate remains 37% for individual single taxpayers with incomes greater than $523,600 ($628,300 for married couples filing jointly)
- 35% rate
35%, for incomes over $209,425
- 35% rate, single taxpayers
35%, for incomes over $209,425
- 35% rate, married couples
35%, for incomes over $209,425 ($418,850 for married couples filing jointly)
- 32% rate
32% for incomes over $164,925
- 32% rate, single taxpayers
32% for incomes over $164,925
- 32% rate, married couples
32% for incomes over $164,925 ($329,850 for married couples filing jointly)
- 24% rate
24% for incomes over $86,375
- 24% rate, single taxpayers
24% for incomes over $86,375
- 24% rate, married couples
24% for incomes over $86,375 ($172,750 for married couples filing jointly)
- 22% rate
22% for incomes over $40,525
- 22% rate, single taxpayers
22% for incomes over $40,525
- 22% rate, married couples
22% for incomes over $40,525 ($81,050 for married couples filing jointly)
- 12% rate
12% for incomes over $9,950
- 12% rate, single taxpayers
12% for incomes over $9,950
- 12% rate, married couples
12% for incomes over $9,950 ($19,900 for married couples filing jointly)
- 10% rate
The lowest rate is 10% for incomes of single individuals with incomes of $9,950 or less
Rev. Proc. 2020-45 (IRS)
- 12% rate, head of household
Over $14,200 but $1,420 plus 12% of not over $54,200 the excess over $14,200
- 22% rate, head of household
Over $54,200 but $6,220 plus 22% of not over $86,350 the excess over $54,200
- 24% rate, head of household
Over $86,350 but $13,293 plus 24% of not over $164,900 the excess over $86,350
- 32% rate, head of household
Over $164,900 but $32,145 plus 32% of not over $209,400 the excess over $164,900
- 35% rate, head of household
Over $209,400 but $46,385 plus 35% of not over $523,600 the excess over $209,400
- 37% rate, head of household
Over $523,600 $156,355 plus 37% of the excess over $523,600
- 12% rate, married filing separately
TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: Not over $9,950 10% of the taxable income Over $9,950 but $995 plus 12% of not over $40,525 the excess over $9,950
- 22% rate, married filing separately
TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: Not over $9,950 10% of the taxable income Over $9,950 but $995 plus 12% of not over $40,525 the excess over $9,950 Over $40,525 but $4,664 plus 22% of not over $86,375 the excess over $40,525
- 24% rate, married filing separately
TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: Not over $9,950 10% of the taxable income Over $9,950 but $995 plus 12% of not over $40,525 the excess over $9,950 Over $40,525 but $4,664 plus 22% of not over $86,375 the excess over $40,525 Over $86,375 but $14,751 plus 24% of not over $164,925 the excess over $86,375
- 32% rate, married filing separately
TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: Not over $9,950 10% of the taxable income Over $9,950 but $995 plus 12% of not over $40,525 the excess over $9,950 Over $40,525 but $4,664 plus 22% of not over $86,375 the excess over $40,525 Over $86,375 but $14,751 plus 24% of not over $164,925 the excess over $86,375 Over $164,925 but $33,603 plus 32% of not over $209,425 the excess over $164,925
- 35% rate, married filing separately
TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: Not over $9,950 10% of the taxable income Over $9,950 but $995 plus 12% of not over $40,525 the excess over $9,950 Over $40,525 but $4,664 plus 22% of not over $86,375 the excess over $40,525 Over $86,375 but $14,751 plus 24% of not over $164,925 the excess over $86,375 Over $164,925 but $33,603 plus 32% of not over $209,425 the excess over $164,925 Over $209,425 but $47,843 plus 35% of not over $314,150 the excess over $209,425
- 37% rate, married filing separately
TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: Not over $9,950 10% of the taxable income Over $9,950 but $995 plus 12% of not over $40,525 the excess over $9,950 Over $40,525 but $4,664 plus 22% of not over $86,375 the excess over $40,525 Over $86,375 but $14,751 plus 24% of not over $164,925 the excess over $86,375 Over $164,925 but $33,603 plus 32% of not over $209,425 the excess over $164,925 Over $209,425 but $47,843 plus 35% of not over $314,150 the excess over $209,425 Over $314,150 $84,496.75 plus 37% of the excess over $314,150