IRS Tax Rate Schedules

Your federal tax rates are based on your income level and filing status. The percentages and income brackets can change annually. Below are the tax rates for the current and previous two years.

2023 IRS Tax Rate Schedule for joint and single filers
Taxable Income1 Federal Tax Rates
Married Filing Joint Single Filers

Federal

Income

 Net Investment Income2 Long-Term Capital Gains
$0 - $22,000 $0 - $11,000 10%  -  0%
$22,001 - $89,250 $11,001 - $44,625 12%
$89,251 - $89,450 $44,626 - $44,725 12% 15%
$89,451 - $190,750 $44,726 - $95,375 22%
$190,751 - $250,000 $95,376 - $182,100 24%
- $182,101 - $200,000 32%
$250,001 - $364,200 - 24% 3.8%
$364,201 - $462,500 $200,001 - $231,250 32%
$462,501 - $553,850 $231,251 - $492,300 35%
$553,851 - $693,750 $492,301 - $578,125 35% 20%
$693,751 and above $578,126 and above 37%
2023 IRS Tax Rate Schedule for Married Filing Separately and Head of Household
Taxable Income1 Federal Tax Rates
Married Filing Separately Head of Household Federal Income Net Investment Income2 Long-Term Capital Gains
$0 - $11,000 $0 - $15,700 10%  -  0%
$11,001 - $44,625 $15,701 - $59,750 12%
$44,626 - $44,725 $59,751 - $59,850 12% 15%
$44,726 - $95,375 $59,851 - $95,350 22%
$95,376 - $125,000 $93,351 - $182,100 24%
- $182,101 - $200,000 32%
$125,001 - $182,100 - 24% 3.8%
$182,101 - $231,250 $200,001 - $231,250 32%
$231,251 - $276,900 $231,251 - $523,050 35%
$276,901 - $346,875 $523,051 - $578,100 35% 20%
$346,876 and above $578,101 and above 37%
2019 IRS Tax Rate Schedule for joint and single filers
Taxable Income1 Federal Tax Rates
Married Filing Joint Single Filers

Federal

Income

 Net Investment Income2 Long-Term Capital Gains
$0 - $20,550 $0 - $10,275 10%  -  0%
$20,551 - $83,350 $10,276 - $41,675 12%
$83,351 - $83,550 $41,676 - $41,775 12% 15%
$83,551 - $178,150 $41,776 - $89,075 22%
$178,151 - $250,000 $89,076 - $170,050 24%
- $170,051 - $200,000 32%
$250,001 - $340,100 - 24% 3.8%
$340,101 - $431,900 $200,001 - $215,950 32%
$431,901 - $517,200 $215,951 - $459,750 35%
$517,201 - $647,850 $459,751 - $539,900 35% 20%
$647,851 and above $539,901 and above 37%
2019 IRS Tax Rate Schedule for Married Filing Separately and Head of Household
Taxable Income1 Federal Tax Rates
Married Filing Separately Head of Household Federal Income Net Investment Income2 Long-Term Capital Gains
$0 - $10,275 $0 - $14,650 10%  -  0%
$10,276 - $41,675 $14,651 - $55,800 12%
$41,676 - $41,775 $55,801 - $55,900 12% 15%
$41,776 - $89,075 $55,901 - $89,050 22%
$89,076 - $125,000 $89,051 - $170,050 24%
- $170,051 - $200,000 32%
$125,001 - $170,050 - 24% 3.8%
$170,051 - $215,950 $200,001 - $215,950 32%
$215,951 - $258,600 $215,951 - $488,500 35%
$258,601 - $323,925 $488,501 - $539,900 35% 20%
$323,926 and above $539,901 and above 37%
2021 IRS Tax Rate Schedule for joint and single filers
Taxable Income1  Federal Tax Rates
Married Filing Joint Single Filers  Federal Income Net Investment Income2 Long-Term Capital Gains
$0 - $19,900 $0 - $9,950 10%  -  0%
$19,901 - $80,800 $9,951 - $40,400 12%
$80,801 - $81,050 $40,401 - $40,525 12% 15%
$81,051 - $172,750 $40,526 - $86,375 22%
$172,751 - $250,000 $86,376 - $164,925 24%
- $164,926 - $200,000 32%
$250,001 - $329,850 - 24% 3.8%
$329,851 - $418,850 $200,001 - $209,425 32%
$418,851 - $501,600 $209,426 - $445,850 35%
$501,601 - $628,300 $445,851 - $523,600 35% 20%
$628,301 and above $523,601 and above 37%
2021 IRS Tax Rate Schedule for Married Filing Separately and Head of Household
Taxable Income1 Federal Tax Rates
Married Filing Separately Head of Household Federal Income Net Investment Income2 Long-Term Capital Gains
$0 - $9,950 $0 - $14,200 10%  -  0%
$9,951 - $40,400 $14,201 - $54,100 12%
$40,401 - $40,525 $54,101 - $54,200 12% 15%
$40,526 - $86,375 $54,201 - $86,350 22%
$86,376 - $125,000 $86,351 - $164,900 24%
- $164,901 - $200,000 32%
$125,001 - $164,925 - 24% 3.8%
$164,926 - $209,425 $200,001 - $209,400 32%
$209,426 - $250,800 $209,401 - $473,750 35%
$250,801 - $314,150 $473,751 - $523,600 35% 20%
$314,151 and above $523,601 and above 37%

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1 Net amount subject to federal income tax after deductions.

2 Additional 3.8% federal tax imposed on lesser of total “net investment income” or the amount of modified adjusted gross income (MAGI) in excess of the applicable threshold ($200,000 for Single and Head of Household, $250,000 for Married Filing Joint, and $125,000 for Married Filing Separately). For presentation in this table, no distinction is made between MAGI and taxable income. However, since MAGI is generally higher than taxable income, the 3.8% tax may be applicable even if your taxable income is below the applicable threshold.

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