2023 Federal Tax Brackets
The official IRS tax brackets for tax year 2023, frozen as filed — for amended returns, back taxes and research. 7 rates from 10% to 37%; standard deduction $13,850 single / $27,700 joint.
In 2023, federal income tax rates were 10%, 12%, 22%, 24%, 32%, 35%, 37%. The top rate applied above $578,125 (single).
- Rates10% · 12% · 22% · 24% · 32% · 35% · 37%
- Std. deduction (single / joint)$13,850 / $27,700
- Personal exemption$0
- SourceTax Foundation 2023 brackets / Rev. Proc. 2022-38
Enter taxable income (after deductions). Ordinary-income brackets only — capital gains, credits, AMT and phase-outs are separate.
2023 brackets — all filing statuses
Single
| Rate | 2023 taxable income |
|---|---|
| 10% | $0 – $11,000 |
| 12% | $11,001 – $44,725 |
| 22% | $44,726 – $95,375 |
| 24% | $95,376 – $182,100 |
| 32% | $182,101 – $231,250 |
| 35% | $231,251 – $578,125 |
| 37% | $578,126 and up |
Married filing jointly
| Rate | 2023 taxable income |
|---|---|
| 10% | $0 – $22,000 |
| 12% | $22,001 – $89,450 |
| 22% | $89,451 – $190,750 |
| 24% | $190,751 – $364,200 |
| 32% | $364,201 – $462,500 |
| 35% | $462,501 – $693,750 |
| 37% | $693,751 and up |
Head of household
| Rate | 2023 taxable income |
|---|---|
| 10% | $0 – $15,700 |
| 12% | $15,701 – $59,850 |
| 22% | $59,851 – $95,350 |
| 24% | $95,351 – $182,100 |
| 32% | $182,101 – $231,250 |
| 35% | $231,251 – $578,100 |
| 37% | $578,101 and up |
Married filing separately
| Rate | 2023 taxable income |
|---|---|
| 10% | $0 – $11,000 |
| 12% | $11,001 – $44,725 |
| 22% | $44,726 – $95,375 |
| 24% | $95,376 – $182,100 |
| 32% | $182,101 – $231,250 |
| 35% | $231,251 – $346,875 |
| 37% | $346,876 and up |
Standard deduction & exemption
| Filing status | Standard deduction |
|---|---|
| Single | $13,850 |
| Married filing jointly | $27,700 |
| Head of household | $20,800 |
| Married filing separately | $13,850 |
Personal exemption: $0 (eliminated 2018, made permanent 2025).
The 2023 brackets in today’s dollars
Adjusted with the CPI-U (2023 annual average → May 2026), a factor of ×1.10. Useful for comparing bracket creep across eras.
| Single-filer threshold | 2023 dollars | Today’s dollars |
|---|---|---|
| 12% bracket started at | $11,001 | ≈ $12,100 |
| 22% bracket started at | $44,726 | ≈ $49,200 |
| 24% bracket started at | $95,376 | ≈ $104,900 |
| 32% bracket started at | $182,101 | ≈ $200,300 |
| 35% bracket started at | $231,251 | ≈ $254,300 |
| 37% bracket started at | $578,126 | ≈ $635,800 |
← 2022 bracketsAll years2024 brackets →
Frequently asked questions
What were the federal tax brackets in 2023?
There were 7 rates in 2023: 10%, 12%, 22%, 24%, 32%, 35%, 37%. For single filers the top 37% rate applied to taxable income over $578,125.
What was the standard deduction in 2023?
$13,850 for single filers, $27,700 married filing jointly, $20,800 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 2023 brackets now?
Filing or amending a 2023 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 2023 brackets / Rev. Proc. 2022-38 · 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.