2024 Tax Brackets
For 2024, the Tax Brackets is 37% (Top rate), $609,350 (37% rate, single taxpayers), $731,200 (37% rate, married couples) and 16 more figures below.
| Item | Rate | Single taxpayers | Married couples |
|---|---|---|---|
| 37% rate | 37% | $609,350 | $731,200 |
| 35% rate | 35% | $243,725 | $487,450 |
| 32% rate | 32% | $191,950 | $383,900 |
| 24% rate | 24% | $100,525 | $201,050 |
| 22% rate | 22% | $47,150 | $94,300 |
| 12% rate | 12% | $11,600 | $23,200 |
| 10% rate | 10% | - | - |
A dash is a figure this site has not published for that row, not an amount of zero.
Effective 2024-01-01Source: IR-2023-208 (IRS)Verified 2026-08-29
Compared with 2023
| Item | 2023 | 2024 | Change |
|---|---|---|---|
| Top rate | 37% | 37% | +0% (+0.0%) |
| 37% rate, single taxpayers | $578,125 | $609,350 | +$31,225 (+5.4%) |
| 37% rate, married couples | $693,750 | $731,200 | +$37,450 (+5.4%) |
| 35% rate | 35% | 35% | +0% (+0.0%) |
| 35% rate, single taxpayers | $231,250 | $243,725 | +$12,475 (+5.4%) |
| 35% rate, married couples | $462,500 | $487,450 | +$24,950 (+5.4%) |
| 32% rate | 32% | 32% | +0% (+0.0%) |
| 32% rate, single taxpayers | $182,100 | $191,950 | +$9,850 (+5.4%) |
| 32% rate, married couples | $364,200 | $383,900 | +$19,700 (+5.4%) |
| 24% rate | 24% | 24% | +0% (+0.0%) |
| 24% rate, single taxpayers | $95,375 | $100,525 | +$5,150 (+5.4%) |
| 24% rate, married couples | $190,750 | $201,050 | +$10,300 (+5.4%) |
| 22% rate | 22% | 22% | +0% (+0.0%) |
| 22% rate, single taxpayers | $44,725 | $47,150 | +$2,425 (+5.4%) |
| 22% rate, married couples | $89,450 | $94,300 | +$4,850 (+5.4%) |
| 12% rate | 12% | 12% | +0% (+0.0%) |
| 12% rate, single taxpayers | $11,000 | $11,600 | +$600 (+5.5%) |
| 12% rate, married couples | $22,000 | $23,200 | +$1,200 (+5.5%) |
| 10% rate | 10% | 10% | +0% (+0.0%) |
Who it applies to
All individual taxpayers filing federal income tax returns for tax year 2024 (generally filed in 2025).
What changed this year, and why
For tax year 2024, the IRS updated its income tax brackets for inflation. The seven marginal tax rates remain 10%, 12%, 22%, 24%, 32%, 35%, and 37%, with higher income thresholds than in prior years.
Common questions
- What filing statuses do these brackets cover?
- The figures here are for single taxpayers and married couples filing jointly. Other statuses, such as head of household or married filing separately, have different bracket thresholds set by the IRS in Revenue Procedure 2023-34.
- When are 2024 tax returns filed?
- Tax year 2024 adjustments generally apply to income tax returns filed in 2025.
Every amount on this page is a published figure rather than yours. The Federal income tax for a single filer takes the number you enter and works it out against them, showing which published figure it used.
The bracket rate is not the rate on all your income
The IRS tax brackets are marginal rates, meaning each rate applies only to the portion of your taxable income that falls within that bracket's range, not to your entire income. The document warns: "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, you use the Tax Table or Tax Computation Worksheet, which apply each rate only to the slice of income within its bracket. The seven brackets for 2024 are 10%, 12%, 22%, 24%, 32%, 35%, and 37%. For single taxpayers, the 12% rate begins at $11,600, the 22% rate at $47,150, the 32% rate at $191,950, and the top 37% rate applies above $609,350. For married couples filing jointly, the thresholds are $23,200 for 12%, $94,300 for 22%, $383,900 for 32%, and $731,200 for the top 37% rate. A taxpayer whose income crosses into the 32% bracket does not pay 32% on all their income - only on the dollars above the 32% threshold. This is why your effective tax rate is almost always lower than the bracket rate shown for your income level.
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 (2024), Your Federal Income Tax (IRS)
Below $100,000 you look the tax up, above it you compute it
The 2024 Tax Table ends with the line "$100,000 or over use the Tax Computation Worksheet." This means the Tax Table covers taxable income from zero up to just below $100,000, and you look up your tax directly in it by finding the row that matches your income range and reading the tax amount from the column for your filing status. Once your taxable income is $100,000 or more, the Tax Table no longer applies and you must switch to the Tax Computation Worksheet. That worksheet covers all income levels from $100,000 upward and uses the bracket rates - 10% through 37% - to compute your tax via a formula: multiply your taxable income by the rate for your bracket and subtract the fixed amount shown for that bracket. Some taxpayers with special income, such as net capital gains or qualified dividends, use yet other worksheets (like the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet) instead of either the Tax Table or the Tax Computation Worksheet.
99,950 100,000 17,048 12,101 17,048 15,354 $100,000 or over use the Tax Computation Worksheet
Publication 17 (2024), 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 meet this test, you must satisfy all of the following conditions: you file a separate return (married filing separately, single, or head of household); you paid more than half the cost of keeping up your home; your spouse did not live in your home during the last portion of the year required by the test; your home was the main home of your child, stepchild, or foster child for more than half the year; and you can claim the child as a dependent (or cannot claim them only because the noncustodial parent has that right under the special rules for children of divorced or separated parents). If all tests are met, you may use the head of household filing status even though you are legally married. However, being considered unmarried for head of household purposes does not automatically make you unmarried for other tax benefits, such as the Earned Income Credit. Different tests apply to each benefit, so you must check the specific rules for any credit or deduction you plan to claim.
Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmar- ried on the last day of the year. You are consid- ered unmarried on the last day of the tax year if you meet all of the following tests.
Publication 17 (2024), Your Federal Income Tax (IRS)
What a joint return makes each spouse liable for
When you file a joint return, both spouses are "held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return." This means the IRS can collect the full amount from either spouse, regardless of who earned the income or who made errors on the return. If one spouse fails to report income or pay the tax owed, the other spouse may still be liable for the entire amount. Even if all the income was earned by one spouse, both can be held responsible for the tax due. This joint liability continues even after divorce - a divorce decree stating that one spouse will pay the tax does not eliminate the other spouse's responsibility to the IRS. The document notes that you may want to file separately if you believe your spouse is not reporting all their income or if you don't want to be responsible for taxes due if your spouse doesn't have enough withheld. In some cases, one spouse may qualify for relief from joint responsibility, such as innocent spouse relief or separation from the other spouse.
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 (2024), Your Federal Income Tax (IRS)
The income these brackets do not tax
The tax brackets described in the 2024 Tax Rate Schedules apply to ordinary income, but not all income is taxed at these rates. The document states that "there are special methods if your income includes" items such as "a net capital gain" and "qualified dividends taxed at the same rates as a net capital gain." This means that if you have capital gains or qualified dividends, they are not taxed through the regular bracket system. Instead, you must use special worksheets - such as the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet - to compute the tax on these items. These special rates are generally lower than the ordinary income tax rates. The regular tax brackets (10% through 37%) apply to wages, interest, and other ordinary income, but capital gains and qualified dividends follow their own rate structure. This is why taxpayers with significant investment income may have a lower effective tax rate than someone with the same total income earned entirely as wages.
However, there are special meth- ods if your income includes any of the following items. • A net capital gain. See Pub. 550. • Qualified dividends taxed at the same rates as a net capital gain. See Pub. 550.
Publication 17 (2024), 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-2023-208 (IRS)
- Top rate
the top tax rate remains 37% for individual single taxpayers
- 37% rate, single taxpayers
the top tax rate remains 37% for individual single taxpayers with incomes greater than $609,350
- 37% rate, married couples
the top tax rate remains 37% for individual single taxpayers with incomes greater than $609,350 ($731,200 for married couples filing jointly)
- 35% rate
35% for incomes over $243,725
- 35% rate, single taxpayers
35% for incomes over $243,725
- 35% rate, married couples
35% for incomes over $243,725 ($487,450 for married couples filing jointly)
- 32% rate
32% for incomes over $191,950
- 32% rate, single taxpayers
32% for incomes over $191,950
- 32% rate, married couples
32% for incomes over $191,950 ($383,900 for married couples filing jointly)
- 24% rate
24% for incomes over $100,525
- 24% rate, single taxpayers
24% for incomes over $100,525
- 24% rate, married couples
24% for incomes over $100,525 ($201,050 for married couples filing jointly)
- 22% rate
22% for incomes over $47,150
- 22% rate, single taxpayers
22% for incomes over $47,150
- 22% rate, married couples
22% for incomes over $47,150 ($94,300 for married couples filing jointly)
- 12% rate
12% for incomes over $11,600
- 12% rate, single taxpayers
12% for incomes over $11,600
- 12% rate, married couples
12% for incomes over $11,600 ($23,200 for married couples filing jointly)
- 10% rate
The lowest rate is 10% for incomes of single individuals with incomes of $11,600 or less