2022 Federal Tax Brackets
The official IRS tax brackets for tax year 2022, frozen as filed — for amended returns, back taxes and research. 7 rates from 10% to 37%; standard deduction $12,950 single / $25,900 joint.
In 2022, federal income tax rates were 10%, 12%, 22%, 24%, 32%, 35%, 37%. The top rate applied above $539,900 (single).
- Rates10% · 12% · 22% · 24% · 32% · 35% · 37%
- Std. deduction (single / joint)$12,950 / $25,900
- Personal exemption$0
- SourceTax Foundation 2022 brackets
Source: Tax Foundation 2022 brackets.
Enter taxable income (after deductions). Ordinary-income brackets only — capital gains, credits, AMT and phase-outs are separate.
2022 brackets — all filing statuses
Single
| Rate | 2022 taxable income |
|---|---|
| 10% | $0 – $10,275 |
| 12% | $10,276 – $41,775 |
| 22% | $41,776 – $89,075 |
| 24% | $89,076 – $170,050 |
| 32% | $170,051 – $215,950 |
| 35% | $215,951 – $539,900 |
| 37% | $539,901 and up |
Married filing jointly
| Rate | 2022 taxable income |
|---|---|
| 10% | $0 – $20,550 |
| 12% | $20,551 – $83,550 |
| 22% | $83,551 – $178,150 |
| 24% | $178,151 – $340,100 |
| 32% | $340,101 – $431,900 |
| 35% | $431,901 – $647,850 |
| 37% | $647,851 and up |
Head of household
| Rate | 2022 taxable income |
|---|---|
| 10% | $0 – $14,650 |
| 12% | $14,651 – $55,900 |
| 22% | $55,901 – $89,050 |
| 24% | $89,051 – $170,050 |
| 32% | $170,051 – $215,950 |
| 35% | $215,951 – $539,900 |
| 37% | $539,901 and up |
Married filing separately
| Rate | 2022 taxable income |
|---|---|
| 10% | $0 – $10,275 |
| 12% | $10,276 – $41,775 |
| 22% | $41,776 – $89,075 |
| 24% | $89,076 – $170,050 |
| 32% | $170,051 – $215,950 |
| 35% | $215,951 – $323,925 |
| 37% | $323,926 and up |
Standard deduction & exemption
| Filing status | Standard deduction |
|---|---|
| Single | $12,950 |
| Married filing jointly | $25,900 |
| Head of household | $19,400 |
| Married filing separately | $12,950 |
Personal exemption: $0 (eliminated 2018, made permanent 2025).
The 2022 brackets in today’s dollars
Adjusted with the CPI-U (2022 annual average → May 2026), a factor of ×1.15. Useful for comparing bracket creep across eras.
| Single-filer threshold | 2022 dollars | Today’s dollars |
|---|---|---|
| 12% bracket started at | $10,276 | ≈ $11,800 |
| 22% bracket started at | $41,776 | ≈ $47,800 |
| 24% bracket started at | $89,076 | ≈ $102,000 |
| 32% bracket started at | $170,051 | ≈ $194,700 |
| 35% bracket started at | $215,951 | ≈ $247,300 |
| 37% bracket started at | $539,901 | ≈ $618,200 |
← 2021 bracketsAll years2023 brackets →
Frequently asked questions
What were the federal tax brackets in 2022?
There were 7 rates in 2022: 10%, 12%, 22%, 24%, 32%, 35%, 37%. For single filers the top 37% rate applied to taxable income over $539,900.
What was the standard deduction in 2022?
$12,950 for single filers, $25,900 married filing jointly, $19,400 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 2022 brackets now?
Filing or amending a 2022 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 2022 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.