Federal Income Tax Brackets

There are seven federal tax brackets: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The bracket depends on taxable income and filing status.

Our first set of tables shows the tax brackets and federal income tax rates that apply to the 2019 tax year and relate to the tax return you’ll file in 2020. The second set shows the brackets and rates that apply to the current 2020 tax year and relate to the tax return you’ll file in 2021.

2019 Federal Income Tax Brackets

(for taxes due in April 2020)

Expand the filing status that applies to you.

Single Filers

If taxable income is over—	but not over—	the tax is:
$0	$9,700	10% of the amount over $0
$9,700	$39,475	$970 plus 12% of the amount over $9,700
$39,475	$84,200	$4,543 plus 22% of the amount over $39,475
$84,200	$160,725	$14,382 plus 24% of the amount over $84,200
$160,725	$204,100	$32,748 plus 32% of the amount over $160,725
$204,100	$510,300	$46,628 plus 35% of the amount over $204,100
$510,300	No Limit	$153,798 plus 37% of the amount over $510,300

Married, Filing Jointly

If taxable income is over—	but not over—	the tax is:
$0	$19,400	10% of the amount over $0
$19,400	$78,950	$1,940 plus 12% of the amount over $19,400
$78,950	$168,400	$9,086 plus 22% of the amount over $78,950
$168,400	$321,450	$28,765 plus 24% of the amount over $168,400
$321,450	$408,200	$65,497 plus 32% of the amount over $321,450
$408,200	$612,350	$93,257 plus 35% of the amount over $408,200
$612,350	No Limit	$164,709 plus 37 % of the amount over $612,350

Married, Filing Separately

If taxable income is over—	but not over—	the tax is:
$0	$9,700	10% of the amount over $0
$9,700	$39,475	$970 plus 12% of the amount over $9,700
$39,475	$84,200	$4,543 plus 22% of the amount over $39,475
$84,200	$160,725	$14382.50 plus 24% of the amount over $84,200
$160,725	$204,100	$32,748.50 plus 32% of the amount over $160,725
$204,100	$306,175	$46,628.50 plus 35% of the amount over $204,100
$306,175	No Limit	$82,354.75 plus 37% of the amount over $306,175

Head of Household

If taxable income is over—	but not over—	the tax is:
$0	$13,850	10% of the amount over $0
$13,850	$52,850	$1,385 plus 12% of the amount over $13,850
$52,850	$84,200	$6,065 plus 22% of the amount over $52,850
$84,200	$160,700	$12,962 plus 24% of the amount over $84,200
$160,700	$204,100	$31,322 plus 32% of the amount over $160,700
$204,100	$510,300	$45,210 plus 35% of the amount over $204,100
$510,300	No Limit	$152,380 plus 37% of the amount over $510,300

2020 Federal Income Tax Brackets

(for taxes due in April 2021)

Expand the filing status that applies to you.

Single Filers

If taxable income is over—	but not over—	the tax is:
$0	$9,875	10% of the amount over $0
$9,875	$40,125	$988 plus 12% of the amount over $9,875
$40,125	$85,525	$4,618 plus 22% of the amount over $40,125
$85,525	$163,300	$14,606 plus 24% of the amount over $85,525
$163,300	$207,350	$33,272 plus 32% of the amount over $163,300
$207,350	$518,400	$47,368 plus 35% of the amount over $207,350
$518,400	No Limit	$156,235 plus 37% of the amount over $518,400

Married, Filing Jointly

If taxable income is over—	but not over—	the tax is:
$0	$19,750	10% of the amount over $0
$19,750	$80,250	$1,975 plus 12% of the amount over $19,750
$80,250	$171,050	$9,235 plus 22% of the amount over $80,250
$171,050	$326,600	$29,211 plus 24% of the amount over $171,050
$326,600	$414,700	$66,543 plus 32% of the amount over $326,600
$414,700	$622,050	$94,735 plus 35% of the amount over $414,700
$622,050	No Limit	$167,308 plus 37 % of the amount over $622,050

Married, Filing Separately

If taxable income is over—	but not over—	the tax is:
$0	$9,875	10% of the amount over $0
$9,875	$40,126	$988 plus 12% of the amount over $9,875
$40,126	$85,525	$4,618 plus 22% of the amount over $40,126
$85,525	$163,300	$14,605 plus 24% of the amount over $85,525
$163,300	$207,350	$33,271 plus 32% of the amount over $163,300
$207,350	$311,025	$47,367 plus 35% of the amount over $207,350
$311,025	No Limit	$83,654 plus 37% of the amount over $311,025

Head of Household

If taxable income is over—	but not over—	the tax is:
$0	$14,100	10% of the amount over $0
$14,100	$53,700	$1,410 plus 12% of the amount over $14,100
$53,700	$85,500	$6,162 plus 22% of the amount over $53,700
$85,500	$163,300	$13,158 plus 24% of the amount over $85,500
$163,300	$207,350	$31,830 plus 32% of the amount over $163,300
$207,350	$518,400	$45,926 plus 35% of the amount over $207,350
$518,400	No Limit	$154,794 plus 37% of the amount over $518,400

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