Federal Tax Brackets by Year (2000–2026)
Official IRS income tax brackets for every year since 2000 — all four filing statuses, standard deductions, and a marginal-vs-effective calculator on each page. Current year first: 2026 tax brackets.
For 2026, the top federal rate is 37% (over $640,600 single / $768,700 joint) and the standard deduction is $16,100 single / $32,200 joint. Historical brackets for 2000–2025 are archived below, one page per year.
- 2026 rates10% · 12% · 22% · 24% · 32% · 35% · 37%
- 2026 standard deduction$16,100 / $32,200
- Years archived2000–2026
- SourceIRS Revenue Procedures
Source: IRS Rev. Proc. 2025-32 and each year’s revenue procedure.
Pick a tax year
2026 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000
Top rate & standard deduction by year
| Tax year | Top rate | Top rate starts at (single) | Std. deduction (single) |
|---|---|---|---|
| 2026 | 37% | $640,601 | $16,100 |
| 2025 | 37% | $626,351 | $15,750 |
| 2024 | 37% | $609,351 | $14,600 |
| 2023 | 37% | $578,126 | $13,850 |
| 2022 | 37% | $539,901 | $12,950 |
| 2021 | 37% | $523,601 | $12,550 |
| 2020 | 37% | $518,401 | $12,400 |
| 2019 | 37% | $510,301 | $12,200 |
| 2018 | 37% | $500,001 | $12,000 |
| 2017 | 39.6% | $418,401 | $6,350 |
| 2016 | 39.6% | $415,051 | $6,300 |
| 2015 | 39.6% | $413,201 | $6,300 |
| 2014 | 39.6% | $406,751 | $6,200 |
| 2013 | 39.6% | $400,001 | $6,100 |
| 2012 | 35% | $388,351 | $5,950 |
| 2011 | 35% | $379,151 | $5,800 |
| 2010 | 35% | $373,651 | $5,700 |
| 2009 | 35% | $372,951 | $5,700 |
| 2008 | 35% | $357,701 | $5,450 |
| 2007 | 35% | $349,701 | $5,350 |
| 2006 | 35% | $336,551 | $5,150 |
| 2005 | 35% | $326,451 | $5,000 |
| 2004 | 35% | $319,101 | $4,850 |
| 2003 | 35% | $311,951 | $4,750 |
| 2002 | 38.6% | $307,051 | $4,700 |
| 2001 | 39.1% | $297,351 | $4,550 |
| 2000 | 39.6% | $288,351 | $4,400 |
The four eras since 2000
2000–2002: the pre-Bush-cut structure (top rate 39.6%, then 39.1% and 38.6% during the phase-in). 2003–2012: JGTRRA’s six brackets topping at 35%. 2013–2017: ATRA restored 39.6% on the highest incomes. 2018–present: the TCJA’s seven brackets topping at 37% — scheduled to expire after 2025, but made permanent (with an extra bottom-bracket inflation bump) by the One Big Beautiful Bill Act in July 2025.
Frequently asked questions
What are the federal tax brackets for 2026?
Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For single filers the 37% rate starts above $640,600 of taxable income; for joint filers above $768,700. The 2026 standard deduction is $16,100 single / $32,200 joint.
Why do old tax brackets matter?
Amended returns, late filings, back-tax negotiations, audits and research all use the brackets for the year in question — not the current year. Each year’s page here is frozen to the official IRS revenue procedure for that year.
Have the rates changed over time?
Yes: the top rate fell from 39.6% (2000) to 35% by 2003, returned to 39.6% in 2013, dropped to 37% under the TCJA in 2018, and the One Big Beautiful Bill Act made the 37% structure permanent from 2026.
Are these brackets for gross income?
No — brackets apply to taxable income: what’s left after the standard (or itemized) deduction and other adjustments.
Sources & methodology
Sources: IRS Rev. Proc. 2025-32 (2026 figures) · Tax Foundation historical brackets · Tax Policy Center historical parameters.
Each year page cites the IRS revenue procedure or equivalent primary source for that year. Educational reference, not tax advice.