2024 Federal Tax Brackets
The official IRS tax brackets for tax year 2024, frozen as filed — for amended returns, back taxes and research. 7 rates from 10% to 37%; standard deduction $14,600 single / $29,200 joint.
In 2024, federal income tax rates were 10%, 12%, 22%, 24%, 32%, 35%, 37%. The top rate applied above $609,350 (single).
- Rates10% · 12% · 22% · 24% · 32% · 35% · 37%
- Std. deduction (single / joint)$14,600 / $29,200
- Personal exemption$0
- SourceIRS Rev. Proc. 2023-34
Source: IRS Rev. Proc. 2023-34.
Enter taxable income (after deductions). Ordinary-income brackets only — capital gains, credits, AMT and phase-outs are separate.
2024 brackets — all filing statuses
Single
| Rate | 2024 taxable income |
|---|---|
| 10% | $0 – $11,600 |
| 12% | $11,601 – $47,150 |
| 22% | $47,151 – $100,525 |
| 24% | $100,526 – $191,950 |
| 32% | $191,951 – $243,725 |
| 35% | $243,726 – $609,350 |
| 37% | $609,351 and up |
Married filing jointly
| Rate | 2024 taxable income |
|---|---|
| 10% | $0 – $23,200 |
| 12% | $23,201 – $94,300 |
| 22% | $94,301 – $201,050 |
| 24% | $201,051 – $383,900 |
| 32% | $383,901 – $487,450 |
| 35% | $487,451 – $731,200 |
| 37% | $731,201 and up |
Head of household
| Rate | 2024 taxable income |
|---|---|
| 10% | $0 – $16,550 |
| 12% | $16,551 – $63,100 |
| 22% | $63,101 – $100,500 |
| 24% | $100,501 – $191,950 |
| 32% | $191,951 – $243,700 |
| 35% | $243,701 – $609,350 |
| 37% | $609,351 and up |
Married filing separately
| Rate | 2024 taxable income |
|---|---|
| 10% | $0 – $11,600 |
| 12% | $11,601 – $47,150 |
| 22% | $47,151 – $100,525 |
| 24% | $100,526 – $191,950 |
| 32% | $191,951 – $243,725 |
| 35% | $243,726 – $365,600 |
| 37% | $365,601 and up |
Standard deduction & exemption
| Filing status | Standard deduction |
|---|---|
| Single | $14,600 |
| Married filing jointly | $29,200 |
| Head of household | $21,900 |
| Married filing separately | $14,600 |
Personal exemption: $0 (eliminated 2018, made permanent 2025).
The 2024 brackets in today’s dollars
Adjusted with the CPI-U (2024 annual average → May 2026), a factor of ×1.07. Useful for comparing bracket creep across eras.
| Single-filer threshold | 2024 dollars | Today’s dollars |
|---|---|---|
| 12% bracket started at | $11,601 | ≈ $12,400 |
| 22% bracket started at | $47,151 | ≈ $50,400 |
| 24% bracket started at | $100,526 | ≈ $107,400 |
| 32% bracket started at | $191,951 | ≈ $205,100 |
| 35% bracket started at | $243,726 | ≈ $260,400 |
| 37% bracket started at | $609,351 | ≈ $651,000 |
← 2023 bracketsAll years2025 brackets →
Frequently asked questions
What were the federal tax brackets in 2024?
There were 7 rates in 2024: 10%, 12%, 22%, 24%, 32%, 35%, 37%. For single filers the top 37% rate applied to taxable income over $609,350.
What was the standard deduction in 2024?
$14,600 for single filers, $29,200 married filing jointly, $21,900 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 2024 brackets now?
Filing or amending a 2024 return, negotiating back taxes for that year, checking an audit figure, or research. Brackets never change retroactively once the year closes.
Sources & methodology
Sources: IRS Rev. Proc. 2023-34 · 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.