2008 Federal Tax Brackets
The official IRS tax brackets for tax year 2008, frozen as filed — for amended returns, back taxes and research. 6 rates from 10% to 35%; standard deduction $5,450 single / $10,900 joint.
In 2008, federal income tax rates were 10%, 15%, 25%, 28%, 33%, 35%. The top rate applied above $357,700 (single).
- Rates10% · 15% · 25% · 28% · 33% · 35%
- Std. deduction (single / joint)$5,450 / $10,900
- Personal exemption$3,500
- SourceTax Foundation historical dataset
Source: Tax Foundation historical dataset.
Enter taxable income (after deductions). Ordinary-income brackets only — capital gains, credits, AMT and phase-outs are separate.
2008 brackets — all filing statuses
Single
| Rate | 2008 taxable income |
|---|---|
| 10% | $0 – $8,025 |
| 15% | $8,026 – $32,550 |
| 25% | $32,551 – $78,850 |
| 28% | $78,851 – $164,550 |
| 33% | $164,551 – $357,700 |
| 35% | $357,701 and up |
Married filing jointly
| Rate | 2008 taxable income |
|---|---|
| 10% | $0 – $16,050 |
| 15% | $16,051 – $65,100 |
| 25% | $65,101 – $131,450 |
| 28% | $131,451 – $200,300 |
| 33% | $200,301 – $357,700 |
| 35% | $357,701 and up |
Head of household
| Rate | 2008 taxable income |
|---|---|
| 10% | $0 – $11,450 |
| 15% | $11,451 – $43,650 |
| 25% | $43,651 – $112,650 |
| 28% | $112,651 – $182,400 |
| 33% | $182,401 – $357,700 |
| 35% | $357,701 and up |
Married filing separately
| Rate | 2008 taxable income |
|---|---|
| 10% | $0 – $8,025 |
| 15% | $8,026 – $32,550 |
| 25% | $32,551 – $65,725 |
| 28% | $65,726 – $100,150 |
| 33% | $100,151 – $178,850 |
| 35% | $178,851 and up |
Standard deduction & exemption
| Filing status | Standard deduction |
|---|---|
| Single | $5,450 |
| Married filing jointly | $10,900 |
| Head of household | $8,000 |
| Married filing separately | $5,450 |
Personal exemption: $3,500 per person.
The 2008 brackets in today’s dollars
Adjusted with the CPI-U (2008 annual average → May 2026), a factor of ×1.56. Useful for comparing bracket creep across eras.
| Single-filer threshold | 2008 dollars | Today’s dollars |
|---|---|---|
| 15% bracket started at | $8,026 | ≈ $12,500 |
| 25% bracket started at | $32,551 | ≈ $50,700 |
| 28% bracket started at | $78,851 | ≈ $122,700 |
| 33% bracket started at | $164,551 | ≈ $256,100 |
| 35% bracket started at | $357,701 | ≈ $556,800 |
← 2007 bracketsAll years2009 brackets →
Frequently asked questions
What were the federal tax brackets in 2008?
There were 6 rates in 2008: 10%, 15%, 25%, 28%, 33%, 35%. For single filers the top 35% rate applied to taxable income over $357,700.
What was the standard deduction in 2008?
$5,450 for single filers, $10,900 married filing jointly, $8,000 head of household; the personal exemption was $3,500.
Marginal vs. effective rate — what's the difference?
Your marginal rate is the tax on your last dollar (your bracket). Your effective rate is total tax divided by taxable income — always lower, because earlier dollars fill the lower brackets first. The calculator above shows both.
Why would I need 2008 brackets now?
Filing or amending a 2008 return, negotiating back taxes for that year, checking an audit figure, or research. Brackets never change retroactively once the year closes.
Sources & methodology
Sources: Tax Foundation historical dataset · All years: Tax Foundation historical brackets.
Figures transcribed from the primary source listed and cross-checked against the Tax Foundation and Tax Policy Center datasets. Not tax advice.