2021 Federal Tax Brackets
The official IRS tax brackets for tax year 2021, frozen as filed — for amended returns, back taxes and research. 7 rates from 10% to 37%; standard deduction $12,550 single / $25,100 joint.
In 2021, federal income tax rates were 10%, 12%, 22%, 24%, 32%, 35%, 37%. The top rate applied above $523,600 (single).
- Rates10% · 12% · 22% · 24% · 32% · 35% · 37%
- Std. deduction (single / joint)$12,550 / $25,100
- Personal exemption$0
- SourceTax Foundation 2021 brackets
Source: Tax Foundation 2021 brackets.
Enter taxable income (after deductions). Ordinary-income brackets only — capital gains, credits, AMT and phase-outs are separate.
2021 brackets — all filing statuses
Single
| Rate | 2021 taxable income |
|---|---|
| 10% | $0 – $9,950 |
| 12% | $9,951 – $40,525 |
| 22% | $40,526 – $86,375 |
| 24% | $86,376 – $164,925 |
| 32% | $164,926 – $209,425 |
| 35% | $209,426 – $523,600 |
| 37% | $523,601 and up |
Married filing jointly
| Rate | 2021 taxable income |
|---|---|
| 10% | $0 – $19,900 |
| 12% | $19,901 – $81,050 |
| 22% | $81,051 – $172,750 |
| 24% | $172,751 – $329,850 |
| 32% | $329,851 – $418,850 |
| 35% | $418,851 – $628,300 |
| 37% | $628,301 and up |
Head of household
| Rate | 2021 taxable income |
|---|---|
| 10% | $0 – $14,200 |
| 12% | $14,201 – $54,200 |
| 22% | $54,201 – $86,350 |
| 24% | $86,351 – $164,900 |
| 32% | $164,901 – $209,400 |
| 35% | $209,401 – $523,600 |
| 37% | $523,601 and up |
Married filing separately
| Rate | 2021 taxable income |
|---|---|
| 10% | $0 – $9,950 |
| 12% | $9,951 – $40,525 |
| 22% | $40,526 – $86,375 |
| 24% | $86,376 – $164,925 |
| 32% | $164,926 – $209,425 |
| 35% | $209,426 – $314,150 |
| 37% | $314,151 and up |
Standard deduction & exemption
| Filing status | Standard deduction |
|---|---|
| Single | $12,550 |
| Married filing jointly | $25,100 |
| Head of household | $18,800 |
| Married filing separately | $12,550 |
Personal exemption: $0 (eliminated 2018, made permanent 2025).
The 2021 brackets in today’s dollars
Adjusted with the CPI-U (2021 annual average → May 2026), a factor of ×1.24. Useful for comparing bracket creep across eras.
| Single-filer threshold | 2021 dollars | Today’s dollars |
|---|---|---|
| 12% bracket started at | $9,951 | ≈ $12,300 |
| 22% bracket started at | $40,526 | ≈ $50,100 |
| 24% bracket started at | $86,376 | ≈ $106,800 |
| 32% bracket started at | $164,926 | ≈ $204,000 |
| 35% bracket started at | $209,426 | ≈ $259,000 |
| 37% bracket started at | $523,601 | ≈ $647,600 |
← 2020 bracketsAll years2022 brackets →
Frequently asked questions
What were the federal tax brackets in 2021?
There were 7 rates in 2021: 10%, 12%, 22%, 24%, 32%, 35%, 37%. For single filers the top 37% rate applied to taxable income over $523,600.
What was the standard deduction in 2021?
$12,550 for single filers, $25,100 married filing jointly, $18,800 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 2021 brackets now?
Filing or amending a 2021 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 2021 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.