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2019 Federal Tax Brackets

The official IRS tax brackets for tax year 2019, frozen as filed — for amended returns, back taxes and research. 7 rates from 10% to 37%; standard deduction $12,200 single / $24,400 joint.

In 2019, federal income tax rates were 10%, 12%, 22%, 24%, 32%, 35%, 37%. The top rate applied above $510,300 (single).

  • Rates10% · 12% · 22% · 24% · 32% · 35% · 37%
  • Std. deduction (single / joint)$12,200 / $24,400
  • Personal exemption$0
  • SourceTax Foundation 2019 brackets

Source: Tax Foundation 2019 brackets.

$
Federal income tax (2019)
Marginal rate
Effective rate

Enter taxable income (after deductions). Ordinary-income brackets only — capital gains, credits, AMT and phase-outs are separate.

2019 brackets — all filing statuses

Single

Rate2019 taxable income
10%$0 – $9,700
12%$9,701 – $39,475
22%$39,476 – $84,200
24%$84,201 – $160,725
32%$160,726 – $204,100
35%$204,101 – $510,300
37%$510,301 and up

Married filing jointly

Rate2019 taxable income
10%$0 – $19,400
12%$19,401 – $78,950
22%$78,951 – $168,400
24%$168,401 – $321,450
32%$321,451 – $408,200
35%$408,201 – $612,350
37%$612,351 and up

Head of household

Rate2019 taxable income
10%$0 – $13,850
12%$13,851 – $52,850
22%$52,851 – $84,200
24%$84,201 – $160,700
32%$160,701 – $204,100
35%$204,101 – $510,300
37%$510,301 and up

Married filing separately

Rate2019 taxable income
10%$0 – $9,700
12%$9,701 – $39,475
22%$39,476 – $84,200
24%$84,201 – $160,725
32%$160,726 – $204,100
35%$204,101 – $306,175
37%$306,176 and up

Standard deduction & exemption

Filing statusStandard deduction
Single$12,200
Married filing jointly$24,400
Head of household$18,350
Married filing separately$12,200

Personal exemption: $0 (eliminated 2018, made permanent 2025).

The 2019 brackets in today’s dollars

Adjusted with the CPI-U (2019 annual average → May 2026), a factor of ×1.31. Useful for comparing bracket creep across eras.

Single-filer threshold2019 dollarsToday’s dollars
12% bracket started at$9,701≈ $12,700
22% bracket started at$39,476≈ $51,700
24% bracket started at$84,201≈ $110,400
32% bracket started at$160,726≈ $210,700
35% bracket started at$204,101≈ $267,500
37% bracket started at$510,301≈ $668,900

← 2018 bracketsAll years2020 brackets →

Frequently asked questions

What were the federal tax brackets in 2019?

There were 7 rates in 2019: 10%, 12%, 22%, 24%, 32%, 35%, 37%. For single filers the top 37% rate applied to taxable income over $510,300.

What was the standard deduction in 2019?

$12,200 for single filers, $24,400 married filing jointly, $18,350 head of household (the personal exemption is $0).

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 2019 brackets now?

Filing or amending a 2019 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 2019 brackets · 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.