2022 Tax Brackets
For 2022, the Tax Brackets is 37% (Top rate), $539,900 (37% rate, single taxpayers), $647,850 (37% rate, married couples) and 16 more figures below.
| Item | Rate | Single taxpayers | Married couples |
|---|---|---|---|
| 37% rate | 37% | $539,900 | $647,850 |
| 35% rate | 35% | $215,950 | $431,900 |
| 32% rate | 32% | $170,050 | $340,100 |
| 24% rate | 24% | $89,075 | $178,150 |
| 22% rate | 22% | $41,775 | $83,550 |
| 12% rate | 12% | $10,275 | $20,550 |
| 10% rate | 10% | - | - |
A dash is a figure this site has not published for that row, not an amount of zero.
Effective 2022-01-01Source: IR-2021-219 (IRS)Verified 2026-09-01
Compared with 2021
| Item | 2021 | 2022 | Change |
|---|---|---|---|
| Top rate | 37% | 37% | +0% (+0.0%) |
| 37% rate, single taxpayers | $523,600 | $539,900 | +$16,300 (+3.1%) |
| 37% rate, married couples | $628,300 | $647,850 | +$19,550 (+3.1%) |
| 35% rate | 35% | 35% | +0% (+0.0%) |
| 35% rate, single taxpayers | $209,425 | $215,950 | +$6,525 (+3.1%) |
| 35% rate, married couples | $418,850 | $431,900 | +$13,050 (+3.1%) |
| 32% rate | 32% | 32% | +0% (+0.0%) |
| 32% rate, single taxpayers | $164,925 | $170,050 | +$5,125 (+3.1%) |
| 32% rate, married couples | $329,850 | $340,100 | +$10,250 (+3.1%) |
| 24% rate | 24% | 24% | +0% (+0.0%) |
| 24% rate, single taxpayers | $86,375 | $89,075 | +$2,700 (+3.1%) |
| 24% rate, married couples | $172,750 | $178,150 | +$5,400 (+3.1%) |
| 22% rate | 22% | 22% | +0% (+0.0%) |
| 22% rate, single taxpayers | $40,525 | $41,775 | +$1,250 (+3.1%) |
| 22% rate, married couples | $81,050 | $83,550 | +$2,500 (+3.1%) |
| 12% rate | 12% | 12% | +0% (+0.0%) |
| 12% rate, single taxpayers | $9,950 | $10,275 | +$325 (+3.3%) |
| 12% rate, married couples | $19,900 | $20,550 | +$650 (+3.3%) |
| 10% rate | 10% | 10% | +0% (+0.0%) |
Who it applies to
These rates and thresholds apply to individual federal income tax returns for tax year 2022, which were generally filed in 2023. Which figure is yours depends on filing status: the release states the schedule for individual single taxpayers and, in parentheses beside each rate, for married couples filing jointly. The schedules for heads of households and for married individuals filing separately are not in the release; they are in Revenue Procedure 2021-45. A rate reaches only the income above its own threshold and not the whole return, so a single taxpayer whose income passed $41,775 paid 22% on the part above $41,775 and the lower rates on everything beneath it.
What changed this year, and why
For tax year 2022 the top federal income tax rate remains 37%, and the schedule beneath it moves up with inflation. The IRS release states seven rates and the income at which each one begins. For an individual single taxpayer the 37% rate starts above $539,900, the 35% rate above $215,950, the 32% rate above $170,050, the 24% rate above $89,075, the 22% rate above $41,775 and the 12% rate above $10,275; income of $10,275 or less is taxed at 10%. For married couples filing jointly the same rates start above $647,850, $431,900, $340,100, $178,150, $83,550 and $20,550. Revenue Procedure 2021-45 carries the full schedules.
Common questions
- What were the 2022 federal income tax brackets?
- For tax year 2022 the IRS release states seven rates. For an individual single taxpayer: 10% on income of $10,275 or less, 12% above $10,275, 22% above $41,775, 24% above $89,075, 32% above $170,050, 35% above $215,950 and 37% above $539,900. Each rate applies only to the income above its own threshold.
- What were the 2022 tax brackets for married couples filing jointly?
- On a joint return for tax year 2022 the 12% rate started above $20,550, the 22% rate above $83,550, the 24% rate above $178,150, the 32% rate above $340,100, the 35% rate above $431,900 and the 37% rate above $647,850. The release states each of those in parentheses beside the rate, alongside the figure for an individual single taxpayer.
- Where did the 22% tax bracket start in 2022?
- The 22% rate applied to income over $41,775 for an individual single taxpayer, and over $83,550 for married couples filing jointly, in tax year 2022. Both are annual amounts for the whole tax year rather than monthly or per-paycheck figures.
- Which return used the 2022 brackets?
- The tax year 2022 adjustments applied to income tax returns generally filed in 2023. A return filed during 2022 was for the previous tax year and used that year's figures. The IRS publishes each year's schedule well before most people actually use it.
- If someone earned more than $539,900 in 2022, was all of it taxed at 37%?
- No. The schedule is graduated. The 37% rate reached only the income above $539,900 for an individual single taxpayer, or above $647,850 on a joint return; the income beneath that was taxed at the lower rates the release lists, down to 10% on the first $10,275.
- Where do these 2022 bracket figures come from?
- From the IRS news release announcing the tax year 2022 annual inflation adjustments, and from Revenue Procedure 2021-45, which the release names as the source of the detail. The release states the schedule for individual single taxpayers and for married couples filing jointly; the revenue procedure adds heads of households, married individuals filing separately, and estates and trusts.
The bracket rate is not the rate on all your income
The IRS publishes Tax Rate Schedules that list every bracket from 10% up to 37%, but the schedules come with an explicit caution: you must not use them to calculate the tax on your return. Their purpose is to let you see what rate applies to each slice of income, not to compute your final tax. In practice, a second tool does the actual calculation. The rate attached to your top bracket is the rate on the last dollar you earned, not the rate on all of your income. Each lower bracket still applies to the slice of income that falls inside it. A single taxpayer whose taxable income exceeds $539,900 pays 37% only on the amount above that threshold; the dollars below are taxed at 10%, 12%, 22%, 24%, 32%, and 35% in turn. The same structure applies to a married couple, with the 37% rate starting above $647,850. Because only the dollars within each range are taxed at that range's rate, the effective rate on total income is always lower than the top bracket rate you reach.
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 (2022), Your Federal Income Tax (IRS)
Below $100,000 you look the tax up, above it you compute it
IRS Publication 17 (2022) provides two main tools for calculating your income tax, and which one you use depends on your taxable income. The Tax Table covers incomes from zero up to just under $100,000. Once your taxable income reaches $100,000 or more, you switch to the Tax Computation Worksheet, which applies the same bracket rates but in a formula format that works for any income level. The Tax Computation Worksheet is organized into sections by filing status: Section A for Single, Section B for Married filing jointly or Qualifying surviving spouse, Section C for Married filing separately, and Section D for Head of household. Each section has rows for the 24%, 32%, 35%, and 37% brackets. For example, a single taxpayer with income over $539,900 multiplies that income by 37% and then subtracts a fixed amount to arrive at the tax. The lower brackets (10%, 12%, and 22%) are not on the worksheet because they fall below $100,000 and are handled by the Tax Table instead. This division keeps the Tax Table compact for lower incomes while the worksheet handles the higher ranges where exact calculation becomes necessary.
$100,000 or over use the Tax Computation Worksheet
Publication 17 (2022), Your Federal Income Tax (IRS)
Filing as head of household while still married
IRS Publication 17 (2022) explains that you can file as head of household even if you are still legally married, but only if you are "considered unmarried" on the last day of the tax year. To be considered unmarried, you must meet all of the following tests. You must file a separate return - this includes a return claiming married filing separately, single, or head of household filing status. You must have paid more than half of the cost of keeping up your home for the tax year. Your spouse must not have lived in your home during the last 6 months of the tax year. Your home must have been the main home of your child, stepchild, or foster child for more than half the year. You must be able to claim the child as a dependent. If you meet all these tests, you can use the head of household tax brackets, which are more favorable than the married filing separately brackets. This special rule recognizes that some married taxpayers are effectively supporting a household on their own.
You are consid- ered unmarried on the last day of the tax year if you meet all of the following tests. 1. You file a separate return. A separate re- turn includes a return claiming married fil- ing separately, single, or head of house- hold filing status. 2. You paid more than half of the cost of keeping up your home for the tax year. 3. Your spouse didn't live in your home dur- ing the last 6 months of the tax year.
Publication 17 (2022), Your Federal Income Tax (IRS)
What a joint return makes each spouse liable for
IRS Publication 17 (2022) warns that when you file a joint return, both you and your spouse may be held responsible, jointly and individually, for the tax and any interest or penalty due on that return. This means that if one spouse does not pay the tax due, the other may have to pay it. If one spouse does not report the correct tax, both spouses may be responsible for any additional taxes the IRS assesses. One spouse may be held responsible for the entire tax due even if all the income was earned by the other spouse. This joint liability continues even after divorce - a jointly filed return before your divorce can still make you responsible for any tax, interest, and penalties due, even if your divorce decree says your former spouse will pay. In some cases, one spouse may qualify for relief from this joint responsibility, but the default rule is that both spouses share full liability for everything on the return. The publication notes you may want to file separately if you believe your spouse is not reporting all of their income or if you do not want to be responsible for any taxes due.
Joint responsibility. 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 (2022), Your Federal Income Tax (IRS)
The income these brackets do not tax
The tax brackets published by the IRS for 2022 apply to ordinary income such as wages, salaries, interest, and business income. However, certain types of investment income are not taxed at these ordinary rates. Qualified dividends and capital gains are taxed under separate rules using the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet. These worksheets calculate tax at preferential rates that are typically lower than the ordinary income tax rates. When taxpayers are required to use these worksheets to figure their tax, they do not apply the regular tax bracket rates to the qualifying investment income. Instead, the worksheets determine the appropriate tax treatment for these special categories of income. This means that taxpayers with significant capital gains or qualified dividends may pay a different effective tax rate on that portion of their income compared to what the ordinary brackets would suggest.
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 (2022), 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-2021-219 (IRS)
- Top rate
For tax year 2022, the top tax rate remains 37%
- 37% rate, single taxpayers
for individual single taxpayers with incomes greater than $539,900
- 37% rate, married couples
($647,850 for married couples filing jointly)
- 35% rate
35%, for incomes over $215,950
- 35% rate, single taxpayers
35%, for incomes over $215,950
- 35% rate, married couples
35%, for incomes over $215,950 ($431,900 for married couples filing jointly)
- 32% rate
32% for incomes over $170,050
- 32% rate, single taxpayers
32% for incomes over $170,050
- 32% rate, married couples
32% for incomes over $170,050 ($340,100 for married couples filing jointly)
- 24% rate
24% for incomes over $89,075
- 24% rate, single taxpayers
24% for incomes over $89,075
- 24% rate, married couples
24% for incomes over $89,075 ($178,150 for married couples filing jointly)
- 22% rate
22% for incomes over $41,775
- 22% rate, single taxpayers
22% for incomes over $41,775
- 22% rate, married couples
22% for incomes over $41,775 ($83,550 for married couples filing jointly)
- 12% rate
12% for incomes over $10,275
- 12% rate, single taxpayers
12% for incomes over $10,275
- 12% rate, married couples
12% for incomes over $10,275 ($20,550 for married couples filing jointly)
- 10% rate
The lowest rate is 10% for incomes of single individuals with incomes of $10,275 or less