INCOME TAX
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Federal income tax rates and brackets
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You pay tax as a percentage of your income in layers called tax brackets. As your income goes up, the tax rate on the next layer of income is higher.
When your income jumps to a higher tax bracket, you don’t pay the higher rate on your entire income. You pay the higher rate only on the part that’s in the new tax bracket.
2024 tax rates for a single taxpayer
For a single taxpayer, the rates are:
| Tax rate | on taxable income from . . . | up to . . . |
|---|---|---|
| 10% | $0 | $11,600 |
| 12% | $11,601 | $47,150 |
| 22% | $47,151 | $100,525 |
| 24% | $100,526 | $191,950 |
| 32% | $191,951 | $243,725 |
| 35% | $243,726 | $609,350 |
| 37% | $609,351 | And up |
Here’s how that works for a single person with taxable income of $58,000 per year:
2024 tax rates for other filers
Find the current tax rates for other filing statuses.
Married filing jointly or qualifying surviving spouse
Married filing separately
Head of household
Tax rates and tables
See the 2024 tax tables (for money you earned in 2024).
Find the 2025 tax rates (for money you earn in 2025).
Related
- Taxable income
- How to file your taxes: Step by step
- IRS releases tax inflation adjustments for tax year 2025
- Publication 17, Your Federal Income Tax
Page Last Reviewed or Updated: 13-Feb-2025
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