2023 Tax Brackets
For 2023, the Tax Brackets is 37% (Top rate), $578,125 (37% rate, single taxpayers), $693,750 (37% rate, married couples) and 16 more figures below.
| Item | Rate | Single taxpayers | Married couples |
|---|---|---|---|
| 37% rate | 37% | $578,125 | $693,750 |
| 35% rate | 35% | $231,250 | $462,500 |
| 32% rate | 32% | $182,100 | $364,200 |
| 24% rate | 24% | $95,375 | $190,750 |
| 22% rate | 22% | $44,725 | $89,450 |
| 12% rate | 12% | $11,000 | $22,000 |
| 10% rate | 10% | - | - |
A dash is a figure this site has not published for that row, not an amount of zero.
Effective 2023-01-01Source: IR-2022-182 (IRS)Verified 2026-08-30
Compared with 2022
| Item | 2022 | 2023 | Change |
|---|---|---|---|
| Top rate | 37% | 37% | +0% (+0.0%) |
| 37% rate, single taxpayers | $539,900 | $578,125 | +$38,225 (+7.1%) |
| 37% rate, married couples | $647,850 | $693,750 | +$45,900 (+7.1%) |
| 35% rate | 35% | 35% | +0% (+0.0%) |
| 35% rate, single taxpayers | $215,950 | $231,250 | +$15,300 (+7.1%) |
| 35% rate, married couples | $431,900 | $462,500 | +$30,600 (+7.1%) |
| 32% rate | 32% | 32% | +0% (+0.0%) |
| 32% rate, single taxpayers | $170,050 | $182,100 | +$12,050 (+7.1%) |
| 32% rate, married couples | $340,100 | $364,200 | +$24,100 (+7.1%) |
| 24% rate | 24% | 24% | +0% (+0.0%) |
| 24% rate, single taxpayers | $89,075 | $95,375 | +$6,300 (+7.1%) |
| 24% rate, married couples | $178,150 | $190,750 | +$12,600 (+7.1%) |
| 22% rate | 22% | 22% | +0% (+0.0%) |
| 22% rate, single taxpayers | $41,775 | $44,725 | +$2,950 (+7.1%) |
| 22% rate, married couples | $83,550 | $89,450 | +$5,900 (+7.1%) |
| 12% rate | 12% | 12% | +0% (+0.0%) |
| 12% rate, single taxpayers | $10,275 | $11,000 | +$725 (+7.1%) |
| 12% rate, married couples | $20,550 | $22,000 | +$1,450 (+7.1%) |
| 10% rate | 10% | 10% | +0% (+0.0%) |
Who it applies to
Individual and joint taxpayers subject to federal income tax for tax year 2023
What changed this year, and why
Income thresholds for each marginal tax rate increased for tax year 2023 compared with 2022.
Common questions
- What are the federal income tax brackets for 2023?
- For tax year 2023, there are seven marginal tax rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. Each rate applies to income above a threshold that depends on filing status.
- What is the top tax rate for 2023?
- The top rate is 37%. For single taxpayers it applies to income above $578,125. For married couples filing jointly it applies to income above $693,750.
- At what income does the 12% rate begin?
- For 2023, the 12% rate begins at $11,000 of taxable income for single taxpayers and $22,000 for married couples filing jointly.
- At what income does the 22% rate begin?
- For 2023, the 22% rate begins at $44,725 for single taxpayers and $89,450 for married couples filing jointly.
- At what income does the 24% rate begin?
- For 2023, the 24% rate begins at $95,375 for single taxpayers and $190,750 for married couples filing jointly.
- At what income does the 32% rate begin?
- For 2023, the 32% rate begins at $182,100 for single taxpayers and $364,200 for married couples filing jointly.
- At what income does the 35% rate begin?
- For 2023, the 35% rate begins at $231,250 for single taxpayers and $462,500 for married couples filing jointly.
The bracket rate is not the rate on all your income
In the United States federal income tax system for 2023, the tax rate you see in a bracket is not the rate applied to all of your taxable income. Instead, the system uses marginal tax rates, meaning each rate applies only to the portion of your income that falls within that specific bracket range. For example, a single filer with taxable income above $578,125 pays 37% only on the amount over that threshold—not on their entire income. The lower brackets still apply to the first dollars earned: 10% on income up to $11,000, 12% on income between $11,000 and $44,725, and so on through the seven brackets. Understanding this distinction prevents the common misconception that moving into a higher bracket causes all of your income to be taxed at that higher rate. Only the dollars within each range are taxed at that bracket's rate. The IRS provides Tax Rate Schedules to show these rates across all income levels, but taxpayers should use the Tax Table or Tax Computation Worksheet—not the rate schedules directly—to calculate their actual tax liability.
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. Instead, see chapter 13.
Publication 17 (2023), Your Federal Income Tax (IRS)
Below $100,000 you look the tax up, above it you compute it
For the 2023 United States federal income tax, the method you use to figure your tax depends on the size of your taxable income. If your taxable income is below $100,000, you look up your tax directly in the Tax Table, which lists the exact tax for income ranges by filing status. If your taxable income is $100,000 or more, you cannot use the Tax Table; instead you compute your tax with the Tax Computation Worksheet, which gives you a formula for each bracket. The worksheet tells you to multiply your income by the applicable rate and subtract a fixed dollar amount. The same seven marginal rates—10%, 12%, 22%, 24%, 32%, 35%, and 37%—apply whether you look the tax up or compute it; the threshold only determines which calculation tool you use. The IRS provides both the Tax Table and the Tax Computation Worksheet in Publication 17 so that every taxpayer can determine the correct tax regardless of income level.
4. Your taxable income is $100,000 or more.
Publication 17 (2023), Your Federal Income Tax (IRS)
Filing as head of household while still married
In the United States federal income tax system, a married person may be eligible to file as head of household—a filing status that generally offers better tax rates than filing separately—if they 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; you must have paid more than half 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; and you must be able to claim the child as a dependent. Your spouse is considered to live in your home even if temporarily absent due to special circumstances. If you meet all these conditions, you are treated as unmarried for filing status purposes and can use the head of household tax rates and brackets, which are generally more favorable than the married filing separately rates.
3. Your spouse didn't live in your home during the last 6 months of the tax year.
Publication 17 (2023), Your Federal Income Tax (IRS)
What a joint return makes each spouse liable for
When a married couple in the United States files a joint federal income tax return, both spouses accept joint responsibility for the entire tax liability. This means that each spouse may be held responsible, jointly and individually, for the full amount of tax owed, plus any interest and penalties due on that joint return. If one spouse fails to pay the tax that is due, the other spouse 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. Importantly, one spouse can be held responsible for all of the tax due even if all of the income was earned by the other spouse. This joint and individual responsibility applies regardless of which spouse earned the income or claimed the deductions. The IRS can pursue either spouse for the full amount owed. There are some forms of relief from joint responsibility in certain circumstances, but the default rule is that both spouses share full liability for the tax shown on a jointly filed return.
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 (2023), Your Federal Income Tax (IRS)
The income these brackets do not tax
The 2023 United States federal income tax brackets and rate schedules do not apply to all types of income. Certain categories of income—specifically net capital gains and qualified dividends—are taxed at different rates under special computation methods rather than the ordinary marginal rates of 10%, 12%, 22%, 24%, 32%, 35%, and 37% that apply to ordinary income like wages and interest. If your return includes a net capital gain or qualified dividends, you generally cannot use the Tax Table or Tax Computation Worksheet to figure your tax. Instead, you must use a special worksheet, such as the Capital Gain Tax Worksheet or the Schedule D Tax Worksheet, to calculate the tax on that income at the preferential rates that apply to long-term capital gains and qualified dividends. The same is true for other special items such as lump-sum distributions, farming or fishing income, and certain foreign earned income. The ordinary tax brackets apply only to the portion of your income that consists of ordinary income; capital gains and qualified dividends are computed separately and then added to determine your total tax.
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 (2023), 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-2022-182 (IRS)
- Top rate
the top tax rate remains 37%
- 37% rate, single taxpayers
incomes greater than $578,125
- 37% rate, married couples
$693,750 for married couples filing jointly
- 35% rate
35% for incomes over
- 35% rate, single taxpayers
35% for incomes over $231,250
- 35% rate, married couples
$462,500 for married couples filing jointly
- 32% rate
32% for incomes over
- 32% rate, single taxpayers
32% for incomes over $182,100
- 32% rate, married couples
$364,200 for married couples filing jointly
- 24% rate
24% for incomes over
- 24% rate, single taxpayers
24% for incomes over $95,375
- 24% rate, married couples
$190,750 for married couples filing jointly
- 22% rate
22% for incomes over
- 22% rate, single taxpayers
22% for incomes over $44,725
- 22% rate, married couples
$89,450 for married couples filing jointly
- 12% rate
12% for incomes over
- 12% rate, single taxpayers
12% for incomes over $11,000
- 12% rate, married couples
12% for incomes over $11,000 ($22,000 for married couples filing jointly).
- 10% rate
The lowest rate is 10%