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