Where is My Refund?   |   Why eFile?

IRS, Federal Income Tax Brackets by Tax Year

What is my filing status?

Important Note: Calculate your personal tax rates and brackets for the current Tax Year 2021 now. The tax return due date is on April 18, 2022. Below are the tax rates and brackets for the current year as well as previous tax years or back taxes. See Federal income tax brackets by tax year.

When someone asks what tax bracket you fall into, they generally want to know your "marginal tax rate." This is the tax bracket that your last dollar of income falls into and therefore the highest tax rate you pay.

Marginal or Effective Income Tax Rate

If your marginal tax rate is 25%, for example, that doesn't mean that ALL of your income is taxed at 25%. Income is actually taxed at different rates; here's how it works:

For example, if your 2021 income is $40,000 and your filing status is single, your first $9,950 will be taxed at 10%. Every dollar from $9,951 to $40,525 will be taxed at $995 (10% of $9,950) plus 12% within the bracket. This pattern continues as your income grows, adding the taxable amount within each bracket to the next highest threshold.

If you added the taxes that you pay on each portion of your income and divide it by your total income (then multiply by 100), you would get your "effective tax rate." This is the actual rate you pay on your taxes, regardless of your marginal tax rate.

When you prepare your tax return online with eFile.com, we apply the correct tax rates and do all the math for you while guaranteeing 100% accuracy. See more benefits of using eFile.com. For a more detailed estimate of your taxes, use the free income tax estimator and tax calculator.

See the tax rate schedules listed below by tax year. Find your tax return filing status and compare you income to the amounts listed to find your marginal tax rate.

Below are income tax bracket and rate tables. You can calculate your personal income tax rates with the eFile.com RATEucator by tax year.

Filing Status, 2021 Income Bracket, Rate and Estimated IRS Taxes Due

Use these tax rates for your 2021 Tax Return due on April 18, 2022.

2021 Filing Status: Single, Unmarried

Tax Rate
Income Tax Bracket
Taxes Owed
10%
$0 - $9,950
10% within Bracket
12%
$9,951 - $40,525
$995 + 12% within Bracket
22%
$40,526 - $86,375
$4,664 + 22% within Bracket
24%
$86,376 - $164,925
$14,751 + 24% within Bracket
32%
$164,926 - $209,425
$33,603 + 32% within Bracket
35%
$209,426 - $523,600
$47,843 + 35% within Bracket
37%
over $523,600
$157,804.25 + 37% within Bracket
For your personal Effective Tax Rate use the RATEucator Tool

2021 Filing Status: Head of Household

Tax Rate
Income Tax Bracket
Taxes Owed
10%
$0 - $14,200
10% within Bracket
12%
$14,201 - $54,200
$1,420 + 12% within Bracket
22%
$54,201 - $86,350
$6,220 + 22% within Bracket
24%
$86,351 - $164,900
$13,293 + 24% within Bracket
32%
$164,901 - $209,400
$32,145 + 32% within Bracket
35%
$209,401 - $523,600
$46,385 + 35% within Bracket
37%
over $523,600
$156,355 + 37% within Bracket
For your Effective Tax Rate use the RATEucator Tool

2021 Filing Status: Married Filing Jointly or Widowed

Tax Rate
Income Tax Bracket
Taxes Owed
10%
$0 - $19,900
10% within Bracket
12%
$19,901 - $81,050
$1,990 + 12% within Bracket
22%
$81,051 - $172,750
$9,328 + 22% within Bracket
24%
$172,751 - $329,850
$29,502 + 24% within Bracket
32%
$329,851 - $418,850
$67,206 + 32% within Bracket
35%
$418,851 - $628,300
$95,686 + 35% within Bracket
37%
over $628,300
$168,993.50 + 37% within Bracket
For your Effective Tax Rate use the RATEucator Tool

2021 Filing Status: Married Filing Separately

Tax Rate
Income Tax Bracket
Taxes Owed
10%
$0 - $9,950
10% within Bracket
12%
$9,951 - $40,525
$995 + 12% within Bracket
22%
$40,526 - $86,375
$4,664 + 22% within Bracket
24%
$86,376 - $164,925
$14,751 + 24% within Bracket
32%
$164,926 - $209,425
$33,603 + 32% within Bracket
35%
$209,426 - $314,150
$47,843 + 35% within Bracket
37%
over $314,150
$84,496.75 + 37% within Bracket
For your Effective Tax Rate use the RATEucator Tool

Tax Year 2022 (Jan. 1 - Dec. 31, 2022) Tax Rates, and 2022 Tax Brackets

The 2022 Tax Brackets are for Tax Year 2022 and may be used for future tax planning purposes. For 2021, see the rates above this section. Use this Effective Tax Bracket Calculator to estimate your 2021 Taxes and rates.

2022 Filing Status: Single, Unmarried

Tax Rate
Income Tax Bracket
Taxes Owed
10%
$0 - $10,275
10% within Bracket
12%
$10,276 - $41,775
$1,027 + 12% within Bracket
22%
$41,776 - $89,057
$4,807 + 22% within Bracket
24%
$89,076 - $170,050
$15,209 + 24% within Bracket
32%
$170,051 - $215,950
$34,643 + 32% within Bracket
35%
$215,951 - $539,900
$49,331 + 35% within Bracket
37%
over $539,900
$162,713 + 37% within Bracket
For your personal Effective Tax Rate use the RATEucator Tool

2022 Filing Status: Head of Household

Tax Rate
Income Tax Bracket
Taxes Owed
10%
$0 - $14,650
10% within Bracket
12%
$14,651 - $55,900
$1,465 + 12% within Bracket
22%
$55,901 - $89,050
$6,415 + 22% within Bracket
24%
$89,051 - $170,050
$13,708 + 24% within Bracket
32%
$170,051 - $215,950
$33,148 + 32% within Bracket
35%
$215,951 - $539,900
$47,837 + 35% within Bracket
37%
over $539,900
$161,219 + 37% within Bracket
For your Effective Tax Rate use the RATEucator Tool

2022 Filing Status: Married Filing Jointly or Widowed

Tax Rate
Income Tax Bracket
Taxes Owed
10%
$0 - $20,550
10% within Bracket
12%
$20,551 - $83,550
$2,055 + 12% within Bracket
22%
$83,551 - $178,150
$9,615 + 22% within Bracket
24%
$178,151 - $340,100
$30,427 + 24% within Bracket
32%
$340,101 - $431,900
$69,295 + 32% within Bracket
35%
$431,901 - $647,850
$98,671 + 35% within Bracket
37%
over $647,850
$174,253 + 37% within Bracket
For your Effective Tax Rate use the RATEucator Tool

2022 Filing Status: Married Filing Separately

Tax Rate
Income Tax Bracket
Taxes Owed
10%
$0 - $10,275
10% within Bracket
12%
$10,276 - $41,775
$1,027 + 12% within Bracket
22%
$41,776 - $89,057
$4,807 + 22% within Bracket
24%
$89,076 - $170,050
$15,209 + 24% within Bracket
32%
$170,051 - $215,950
$34,643 + 32% within Bracket
35%
$215,951 - $539,900
$49,331 + 35% within Bracket
37%
over $539,900
$162,713 + 37% within Bracket
For your personal Effective Tax Rate use the RATEucator Tool

Filing Status, 2020 Income Bracket, Rate, and Estimated IRS Taxes Due

Use these tax rates for your 2020 Tax Return which was due on May 17, 2021. See how to prepare a previous year return.

2020 Filing Status: Single, Unmarried

Tax Rate
Income Tax Bracket
Taxes Owed
10%
$0 - $10,275
10% within Bracket
12%
$10,276 - $41,775
$995 + 12% within Bracket
22%
$41,776 - $89,057
$4,664 + 22% within Bracket
24%
$89,076 - $170,050
$14,751 + 24% within Bracket
32%
$170,051 - $215,950
$33,603 + 32% within Bracket
35%
$215,951 - $539,900
$47,843 + 35% within Bracket
37%
over $539,900
$157,804.25 + 37% within Bracket
For your personal Effective Tax Rate, use the RATEucator Tool

2020 Filing Status: Head of Household

Tax Rate
Income Tax Bracket
Taxes Owed
10%
$0 - $14,100
10% within Bracket
12%
$14,101 - $53,700
$1,410 + 12% within Bracket
22%
$53,701 - $85,500
$6,162 + 22% within Bracket
24%
$85,501 - $163,300
$13,158 + 24% within Bracket
32%
$163,301 - $207,350
$31,830 + 32% within Bracket
35%
$207,351 - $518,400
$45,926 + 35% within Bracket
37%
over $518,400
$154,793.50 + 37% within Bracket
For your Effective Tax Rate use the RATEucator Tool above

2020 Filing Status: Married Filing Jointly or Widowed

Tax Rate
Income Tax Bracket
Taxes Owed
10%
$0 - $19,750
10% within Bracket
12%
$19,751 - $80,250
$1,975 + 12% within Bracket
22%
$80,251 - $171,050
$9,235 + 22% within Bracket
24%
$171,051 - $326,600
$29,211 + 24% within Bracket
32%
$326,601 - $414,700
$66,543 + 32% within Bracket
35%
$414,701 - $622,050
$94,735 + 35% within Bracket
37%
over $622,050
$167,307.50 + 37% within Bracket
For your Effective Tax Rate use the RATEucator Tool above

2020 Filing Status: Married Filing Separately

Tax Rate
Income Tax Bracket
Taxes Owed
10%
$0 - $9,875
10% within Bracket
12%
$9,876 - $40,125
$987.50 + 12% within Bracket
22%
$40,126 - $85,525
$4,617.50 + 22% within Bracket
24%
$85,526 - $163,300
$14,605.50 + 24% within Bracket
32%
$163,301 - $207,350
$33,271.50 + 32% within Bracket
35%
$207,351 - $311,025
$47,367.50 + 35% within Bracket
37%
over $311,025
$83,653.75 + 37% within Bracket
For your Effective Tax Rate use the RATEucator Tool above


2019 Tax Year Individual Income Tax Rate Schedule

Use the below rates to plan or estimate your past due 2019 return.

2019 Filing Status: Single, Unmarried

Tax Rate
Income Tax Bracket
Taxes Owed
10%
$0 - $9,700
10% within Bracket
12%
$9,701 - $39,475
$970 + 12% within Bracket
22%
$39,476 - $84,200
$4,543 + 22% within Bracket
24%
$84,201 - $160,725
$14,382.50 + 24% within Bracket
32%
$160,726 - $204,100
$32,748.50 + 32% within Bracket
35%
$204,101 - $510,300
$46,628.50 + 35% within Bracket
37%
over $510,300
$153,798.50 + 37% within Bracket
For your personal Effective Tax Rate use the RATEucator Tool

2019 Filing Status: Head of Household

Tax Rate
Income Tax Bracket
Taxes Owed
10%
$0 - $13,850
10% within Bracket
12%
$13,851 -$52,850
$1,385 + 12% within Bracket
22%
$52,851 - $84,200
$6,065 + 22% within Bracket
24%
$84,201 - $160,700
$12,962 + 24% within Bracket
32%
$160,701 - $204,100
$31,322 + 32% within Bracket
35%
$204,101 - $510,300
$45,210 + 35% within Bracket
37%
over $510,300
$152,380 + 37% within Bracket
For your Effective Tax Rate use the RATEucator Tool above

2019 Filing Status: Married Filing Jointly or Widowed

Tax Rate
Income Tax Bracket
Taxes Owed
10%
$0 - $19,400
10% within Bracket
12%
$19,401 - $78,950
$1,940 + 12% within Bracket
22%
$78,951 - $168,400
$9,086 + 22% within Bracket
24%
$168,401 - $321,450
$28,765 + 24% within Bracket
32%
$321,450 - $408,200
$65,497 + 32% within Bracket
35%
$408,201 - $612,350
$93,257 + 35% within Bracket
37%
over $612,350
$164,709 + 37% within Bracket
For your Effective Tax Rate use the RATEucator Tool above

2019 Filing Status: Married Filing Separately

Tax Rate
Income Tax Bracket
Taxes Owed
10%
$0 - $9,700
10% within Bracket
12%
$9,701 - $39,475
$970 + 12% within Bracket
22%
$39,476 - $84,200
$4,543 + 22% within Bracket
24%
$84,201 - $160,725
$14,382.50 + 24% within Bracket
32%
$160,726 - $204,100
$32,748.50 + 32% within Bracket
35%
$204,101 - $306,175
$46,628.50 + 35% within Bracket
37%
over $306,175
$82,354.75 + 37% within Bracket
For your Effective Tax Rate use the RATEucator Tool above


2018 Tax Year Individual Income Tax Rates

The remaining tax brackets will be set into one table organized by the rate and filing status. You can no longer e-file any previous year returns.

Tax Rate
Single
Married Jointly or Widow(er)
Married
Separately
Head of Household
10%
$1 to $9,525
$1 to $19,050
$1 to $9,525
$1 to $13,600
12%
$9,526 to $38,700
$19,051 to $77,400
$9,526 to $38,700
$13,601 to $51,800
22%
$38,701 to $82,500
$77,401 to $165,000
$38,701 to $82,500
$51,801 to $82,500
24%
$82,501 to $157,500
$165,001 to $315,000
$82,501 to $157,500
$82,501 to $157,500
32%
$157,501 to $200,000
$315,001 to $400,000
$157,501 to $200,000
$157,500 to $200,000
35%
$200,001 to $500,000
$400,001 to $600,000
$200,001 to $300,000
$200,001 to $500,000
37%
over $500,000
over $600,000
over $300,000
over $500,000
Calculate your personal Tax Rate by Tax Year with the RATEucator


2017 Tax Year IRS Income Tax Rate, Brackets

2017 returns can no longer be e-filed - see back tax resources.

Tax Rate
Single
Married Jointly or Widow(er)
Married
Separately
Head of Household
10%
$1 to $9,325
$1 to $18,650
$1 to $9,325
$1 to $13,350
15%
$9,326 to $37,950
$18,651 to $75,900
$9,326 to $37,950
$13,351 to $50,800
25%
$37,951 to $91,900
$75,901 to $153,100
$37,951 to $76,550
$50,801 to $131,200
28%
$91,901 to $191,650
$153,101 to $233,350
$76,551 to $116,675
$131,201 to $212,500
33%
$191,651 to $416,700
$233,351 to $416,700
$116,676 to $208,350
$212,501 to $416,700
35%
$416,701 to $418,400
$416,701 to $470,700
$208,351 to $235,350
$416,701 to $444,550
39%
over $418,400
over $470,700
over $235,350
over $444,550
Calculate your personal Tax Rate by Tax Year with the RATEucator


2016 Tax Year Income Tax Rates by Filing Status and Brackets

You can no longer e-file 2016 Taxes - see back tax forms and calculators.

Tax Rate
Single
Married Jointly Widow(er)
Married
Separately
Head of Household
10%
$1 to $9,275
$1 to $18,550
$1 to $9,275
$1 to $13,250
15%
$9,275 to $37,650
$18,550 to $75,300
$9,275 to $37,650
$13,250 to $50,400
25%
$37,650 to $91,150
$75,300 to $151,900
$37,650 to $75,950
$50,400 to $130,150
28%
$91,150 to $190,150
$151,900 to $231,450
$75,950 to $115,725
$130,150 to $210,800
33%
$190,150 to $413,350
$231,450 to $413,350
$115,725 to $206,675
$210,800 to $413,350
35%
$413,350 to $415,050
$413,350 to $466,950
$206,675 to $233,475
$413,350 to $441,000
39.6%
over $415,050
over $466,950
over $233,475
over $441,000
Calculate your personal Tax Rate by Tax Year with the RATEucator


2015 Tax Year IRS Income Tax Rate Table

Can no longer be e-filed - prepare back taxes now.

Tax Rate
Single
Married Jointly or Widow(er)
Married Separately
Head of Household
10%
$1 to $9,225
$1 to $18,450
$1 to $9,225
$1 to $13,150
15%
$9,226 to $37,450
$18,451 to $74,900
$9,226 to $37,450
$13,151 to $50,200
25%
$37,451 to $90,750
$74,901 to $151,200
$37,451 to $75,600
$50,201 to $129,600
28%
$90,751 to $189,300
$151,201 to $230,450
$75,601 to $115,225
$129,601 to $209,850
33%
$189,301 to $411,500
$230,451 to $411,500
$115,226 to $205,750
$209,851 to $411,500
35%
$411,501 to $413,200
$411,501 to $464,850
$205,751 to $232,425
$411,501 to $439,200
39.6%
over $413,200
over $464,850
over $232,425
over $439,200


2014 Tax Year Individual Income Tax Rate Schedule

Prepare a previous year return if you have not already filed your 2014 return.

Tax Rate
Single
Married/Joint, Widow(er)
Married/Separated
Head of Household
10%
$1 to $9,075
$1 to $18,150
$1 to $9,075
$1 to $12,950
15%
$9,076 to $36,900
$18,151 to $73,800
$9,076 to $36,900
$12,951 to $49,400
25%
$36,901 to $89,350
$73,801 to $148,850
$36,901 to $74,425
$49,401 to $127,550
28%
$89,351 to $186,350
$148,851 to $226,850
$74,426 to $113,425
$127,551 to $206,600
33%
$186,351 to $405,100
$226,851 to $405,100
$113,426 to $202,550
$206,601 to $405,100
35%
$405,101 to $406,750
$405,101 to $457,600
$202,551 to $228,800
$405,101 to $432,200
39.6%
over $406,750
over $457,600
over $228,800
over $432,200


2013 Tax Year Individual Income Tax Rate Schedule

See resources for 2013 and other previous year tax returns.

Tax Rate
Single
Married/Joint, Widow(er)
Married/Separated
Head of Household
10%
$1 to $8,925
$1 to $17,850
$1 to $8,925
$1 to $12,750
15%
$8,926 to $36,250
$17,851 to $72,500
$8,926 to $36,250
$12,751 to $48,600
25%
$36,251 to $87,850
$72,501 to $146,400
$36,251 to $73,200
$48,601 to $125,450
28%
$87,851 to $183,250
$146,401 to $223,050
$73,201 to $111,525
$125,451 to $203,150
33%
$183,251 to $398,350
$223,051 to $398,350
$111,526 to $199,175
$203,151 to $398,350
35%
$398,351 to $400,000
$398,351 to $450,000
$199,176 to $225,000
$398,351 to $425,000
39.6%
over $400,000
over $450,000
over $225,000
over $425,000


2012 Tax Year Individual Income Tax Rate Schedule

Use the rates below for informational purposes regarding your 2012 return.

Tax Rate
Single
Married/Joint, Widow(er)
Married/Separated
Head of Household
10%
$1 to $8,700
$1 to $17,400
$1 to $8,700
$1 to $12,400
15%
$8,701 to $35,350
$17,401 to $70,700
$8,701 to $35,350
$12,401 to $47,350
25%
$35,351 to $85,650
$70,701 to $142,700
$35,351 to $71,350
$47,351 to $122,300
28%
$85,651 to $178,650
$142,701 to $217,450
$71,351 to $108,725
$122,301 to $198,050
33%
$178,651 to $388,350
$217,451 to $388,350
$108,726 to $194,175
$198,051 to $388,350
35%
over $388,350
over $388,350
over $194,175
over $388,350


2011 Tax Year Individual Income Tax Rate Schedule

Rates for 2011 are below - see previous tax year resources.

Tax Rate
Single
Married/Joint, Widow(er)
Married/Separated
Head of Household
10%
$0
$0
$0
$0
15%
$8,500
$17,000
$8,500
$12,150
25%
$34,500
$69,000
$34,500
$46,250
28%
$83,600
$139,350
$69,675
$119,400
33%
$174,400
$212,300
$106,150
$193,350
35%
$379,150
$379,150
$189,575
$379,150


2010 Tax Year Individual Income Tax Rate Schedule

2010 tax forms can no longer be e-filed - see back tax resources.

Tax Rate
Single
Married/Joint, Widow(er)
Married/Separated
Head of Household
10%
$0
$0
$0
$0
15%
$8,375
$16,750
$8,375
$11,950
25%
$34,000
$68,000
$34,000
$45,550
28%
$82,400
$137,300
$68,650
$117,650
33%
$171,850
$209,250
$104,625
$190,550
35%
$373,650
$373,650
$186,825
$373,650


2009 Tax Year Individual Income Tax Rates

Use the rates below for informational purposes on your 2009 taxes.

Tax Rate
Single
Married/Joint, Widow(er)
Married/Separated
Head of Household
10%
$0
$0
$0
$0
15%
$8,350
$16,700
$8,350
$11,950
25%
$33,950
$67,900
$33,950
$45,500
28%
$82,250
$137,050
$68,525
$117,450
33%
$171,550
$208,850
$104,425
$190,200
35%
$372,950
$372,950
$186,475
$372,950


2008 Tax Year Individual Income Tax Rates

Use the informational rates below to understand your 2008 tax rate.

Tax Rate
Single
Married/Joint, Widow(er)
Married/Separated
Head of Household
10%
$0
$0
$0
$0
15%
$8,025
$16,050
$8,025
$11,450
25%
$32,550
$65,100
$32,550
$43,650
28%
$78,850
$131,450
$65,725
$112,650
33%
$164,550
$200,300
$100,150
$182,400
35%
$357,700
$357,700
$178,850
$357,700


2007 Tax Year Individual Income Tax Rates

Previous year returns can no longer be e-filed - the table below is for informational purposes.

Tax Rate
Single
Married/Joint, Widow(er)
Married/Separated
Head of Household
10%
$0
$0
$0
$0
15%
$7,825
$15,650
$7,825
$11,200
25%
$31,850
$63,700
$31,850
$42,650
28%
$77,100
$128,500
$64,250
$110,100
33%
$160,850
$195,850
$97,925
$178,350
35%
$349,700
$349,700
$174,850
$349,700


Use these additional tax calculator, estimators, and tax tools before you e-file or file your tax return(s):

ReviewIT

WatchIT