2013 Federal Tax Brackets
The official IRS tax brackets for tax year 2013, frozen as filed — for amended returns, back taxes and research. 7 rates from 10% to 39.6%; standard deduction $6,100 single / $12,200 joint.
In 2013, federal income tax rates were 10%, 15%, 25%, 28%, 33%, 35%, 39.6%. The top rate applied above $400,000 (single).
- Rates10% · 15% · 25% · 28% · 33% · 35% · 39.6%
- Std. deduction (single / joint)$6,100 / $12,200
- Personal exemption$3,900
- SourceTax Foundation 2013 brackets (ATRA)
Source: Tax Foundation 2013 brackets (ATRA).
Enter taxable income (after deductions). Ordinary-income brackets only — capital gains, credits, AMT and phase-outs are separate.
2013 brackets — all filing statuses
Single
| Rate | 2013 taxable income |
|---|---|
| 10% | $0 – $8,925 |
| 15% | $8,926 – $36,250 |
| 25% | $36,251 – $87,850 |
| 28% | $87,851 – $183,250 |
| 33% | $183,251 – $398,350 |
| 35% | $398,351 – $400,000 |
| 39.6% | $400,001 and up |
Married filing jointly
| Rate | 2013 taxable income |
|---|---|
| 10% | $0 – $17,850 |
| 15% | $17,851 – $72,500 |
| 25% | $72,501 – $146,400 |
| 28% | $146,401 – $223,050 |
| 33% | $223,051 – $398,350 |
| 35% | $398,351 – $450,000 |
| 39.6% | $450,001 and up |
Head of household
| Rate | 2013 taxable income |
|---|---|
| 10% | $0 – $12,750 |
| 15% | $12,751 – $48,600 |
| 25% | $48,601 – $125,450 |
| 28% | $125,451 – $203,150 |
| 33% | $203,151 – $398,350 |
| 35% | $398,351 – $425,000 |
| 39.6% | $425,001 and up |
Married filing separately
| Rate | 2013 taxable income |
|---|---|
| 10% | $0 – $8,925 |
| 15% | $8,926 – $36,250 |
| 25% | $36,251 – $73,200 |
| 28% | $73,201 – $111,525 |
| 33% | $111,526 – $199,175 |
| 35% | $199,176 – $225,000 |
| 39.6% | $225,001 and up |
Standard deduction & exemption
| Filing status | Standard deduction |
|---|---|
| Single | $6,100 |
| Married filing jointly | $12,200 |
| Head of household | $8,950 |
| Married filing separately | $6,100 |
Personal exemption: $3,900 per person.
The 2013 brackets in today’s dollars
Adjusted with the CPI-U (2013 annual average → May 2026), a factor of ×1.44. Useful for comparing bracket creep across eras.
| Single-filer threshold | 2013 dollars | Today’s dollars |
|---|---|---|
| 15% bracket started at | $8,926 | ≈ $12,800 |
| 25% bracket started at | $36,251 | ≈ $52,100 |
| 28% bracket started at | $87,851 | ≈ $126,400 |
| 33% bracket started at | $183,251 | ≈ $263,600 |
| 35% bracket started at | $398,351 | ≈ $573,100 |
| 39.6% bracket started at | $400,001 | ≈ $575,400 |
← 2012 bracketsAll years2014 brackets →
Frequently asked questions
What were the federal tax brackets in 2013?
There were 7 rates in 2013: 10%, 15%, 25%, 28%, 33%, 35%, 39.6%. For single filers the top 39.6% rate applied to taxable income over $400,000.
What was the standard deduction in 2013?
$6,100 for single filers, $12,200 married filing jointly, $8,950 head of household; the personal exemption was $3,900.
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 2013 brackets now?
Filing or amending a 2013 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 2013 brackets (ATRA) · 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.