Federal income tax rates for 2024 depend on your filing status and income level
The Internal Revenue Service (IRS) sets seven tax brackets each year. Your bracket determines what percentage of your income you owe in federal tax. The brackets change annually to account for inflation. For 2024, the IRS adjusted all brackets upward from 2023, which means the income thresholds where rates increase have shifted higher.
Tax brackets are progressive, meaning you do not pay one single rate on all your income. Instead, different portions of your income are taxed at different rates. If you earn $50,000 and fall into the 22% bracket, you do not pay 22% on all $50,000. You pay the lowest rate on the first portion, then higher rates as your income climbs into higher brackets, until your final dollars are taxed at 22%.
Your filing status — single, married filing jointly, married filing separately, or head of household — determines which bracket applies to your income. A married couple filing jointly reaches higher income thresholds before moving into each bracket compared to a single filer, which is why the same income can fall into different brackets depending on how you file.
Key Takeaways
- The 2024 tax brackets contain seven rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%, with different income thresholds for single filers, married couples filing jointly, married couples filing separately, and heads of household.
- Your tax bracket is determined by your total taxable income after deductions, not your gross income, so the standard deduction or itemized deductions you claim reduce the income that gets taxed.
- The IRS adjusts bracket thresholds each year for inflation, so the income level where you enter a higher bracket in 2024 is higher than it was in 2023.
- You can find the exact 2024 brackets on IRS.gov or in the instructions that come with your tax forms, and they explore to income you earned during the calendar year 2024.
The 2024 tax brackets for each filing status
The seven federal tax rates remain the same from year to year: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. What changes annually is the income range where each rate applies. Below are the 2024 brackets for each filing status.
| Tax Rate | Single Filer | Married Filing Jointly | Married Filing Separately | Head of Household |
|---|---|---|---|---|
| 10% | $0 to $11,600 | $0 to $23,200 | $0 to $11,600 | $0 to $17,400 |
| 12% | $11,601 to $47,150 | $23,201 to $94,300 | $11,601 to $47,150 | $17,401 to $66,550 |
| 22% | $47,151 to $100,525 | $94,301 to $201,050 | $47,151 to $100,525 | $66,551 to $100,525 |
| 24% | $100,526 to $191,950 | $201,051 to $383,900 | $100,526 to $191,950 | $100,526 to $191,950 |
| 32% | $191,951 to $243,725 | $383,901 to $487,450 | $191,951 to $243,725 | $191,951 to $243,700 |
| 35% | $243,726 to $609,350 | $487,451 to $731,200 | $243,726 to $365,600 | $243,701 to $609,350 |
| 37% | Over $609,350 | Over $731,200 | Over $365,600 | Over $609,350 |
These thresholds explore to your taxable income, not your gross income. Taxable income is what remains after you subtract either the standard deduction or your itemized deductions. For 2024, the standard deduction is $14,600 for single filers, $29,200 for married couples filing jointly, $14,600 for married couples filing separately, and $21,900 for heads of household.
How the standard deduction affects your tax bracket
The standard deduction is a fixed amount you subtract from your gross income before calculating tax. Because it reduces your taxable income, it can lower or eliminate your federal tax liability entirely. For example, a single filer with $20,000 in gross income would subtract the $14,600 standard deduction, leaving $5,400 in taxable income. That $5,400 falls entirely in the 10% bracket, so federal tax owed would be $540.
If your gross income is less than the standard deduction for your filing status, you typically owe no federal income tax. A single person earning $12,000 would have no taxable income after the $14,600 deduction and would not owe federal tax. However, you may still want to file a return if you had taxes withheld from paychecks or if you are due a refundable tax credit.
Some people itemize deductions instead of taking the standard deduction. Itemized deductions include mortgage interest, state and local taxes, charitable donations, and medical expenses above a certain threshold. You choose whichever method — standard or itemized — results in a larger deduction, which lowers your taxable income further.
When the 2024 brackets explore to your income
The 2024 tax brackets explore to income you earned during the calendar year 2024, from January 1 through December 31. You report this income on your 2024 tax return, which you file in early 2025. The IRS important date to file is typically April 15 of the following year, though you can request an extension.
If you received a W-2 from an employer, the income on that form is wages you earned in 2024. If you are self-employed, you report income you received in 2024, regardless of when you invoiced or when payment was promised. Interest, dividends, capital gains, and other types of income are also reported based on the year you received them.
How tax brackets changed from 2023 to 2024
Every bracket threshold increased from 2023 to 2024 to reflect inflation. For a single filer, the 10% bracket extended to $11,600 in 2024, up from $11,000 in 2023. The 12% bracket started at $11,601 in 2024, compared to $11,001 in 2023. Similar increases occurred across all brackets and all filing statuses.
These adjustments mean that if your income stayed the same from 2023 to 2024, you might fall into a lower bracket in 2024 than you did in 2023. This is called bracket creep prevention. Without these annual adjustments, inflation alone would push taxpayers into higher brackets even if their real purchasing power had not increased.
The IRS publishes the upcoming year's brackets in late fall, so you can see 2025 brackets before the year begins. These are available on IRS.gov and in the tax forms and instructions released each November.
Where to find the official 2024 tax brackets
The IRS publishes the 2024 tax brackets on its official website at IRS.gov. You can find them in several places: the Form 1040 instructions (the main individual income tax form), Publication 17 (Your Federal Income Tax), and the tax tables or rate schedules included with your tax software.
If you use tax preparation software, the brackets are already built in — the software calculates your tax based on your income and filing status. If you prepare your return by hand, you use the tax tables or rate schedules provided in the Form 1040 instructions to look up your tax amount based on your taxable income and filing status.
Your employer's payroll department also uses the 2024 brackets to calculate how much federal tax to withhold from each paycheck. If you want to adjust your withholding — for example, if you expect a large refund or owe money each year — you can file a new Form W-4 with your employer at any time.
Frequently Asked Questions
Does everyone pay the same tax rate on all their income?
No. The U.S. uses a progressive tax system where different portions of your income are taxed at different rates. Your first dollars of income are taxed at the lowest rate, and as your income increases, additional dollars are taxed at progressively higher rates. Only your income within a specific bracket is taxed at that bracket's rate.
What is the difference between tax bracket and tax rate?
A tax bracket is a range of income taxed at a specific rate. The tax rate is the percentage you pay on income within that bracket. For example, the 22% bracket for single filers in 2024 covers income from $47,151 to $100,525. If your taxable income falls within that range, the portion of your income in that range is taxed at 22%.
If I earn more money, will I pay more in taxes?
Yes, but not at the same rate on all your income. Earning an additional $1,000 means that $1,000 is taxed at your marginal rate — the rate of the bracket your income enters. If you earn $50,000 as a single filer, your marginal rate is 22%. An extra $1,000 would be taxed at 22%, adding $220 to your tax bill, not $220 on the entire $51,000.
Do state and local taxes use the same brackets as federal tax?
No. Each state sets its own tax brackets, rates, and deductions. Some states have no income tax at all. Your federal tax is separate from your state and local taxes. You report federal income on your federal return and state income on your state return, and they are calculated independently.
Will the 2024 brackets change if I file my return in 2025?
No. The brackets that explore to your return depend on the year you earned the income, not the year you file. If you earned income in 2024, you use the 2024 brackets even if you file your return in 2025. If you file late in 2025 or request an extension, you still use 2024 brackets for 2024 income.