Federal income tax rates and brackets

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.

2023 tax rates for a single taxpayer

For a single taxpayer, the rates are:

Here’s how that works for a single person earning $58,000 per year:

for a single person earning $58,000 per year. Income from for a single person earning $58,000 per year. Income from to $11,000 is taxed at 10%. Income from $11,001 to $44,725 is taxed at 12%. Income from $44,726 to $58,000 is taxed at 22%." width="424" height="555" />

to $11,000 is taxed at 10%. Income from $11,001 to $44,725 is taxed at 12%. Income from $44,726 to $58,000 is taxed at 22%." width="424" height="555" />

2023 tax rates for other filers

Find the current tax rates for other filing statuses.

Married filing jointly or qualifying surviving spouse