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What are tax brackets?
The United States has what is called a progressive income tax system, meaning the greater your income, the more you pay. Different tax brackets, or ranges of income, are taxed at different rates. These are broken down into seven (7) taxable income groups, based on your federal filing statuses (e.g. whether you are single, a head of household, married, etc).
The federal income tax rates for 2022 are: 10%, 12%, 22%, 24%, 32%, 35%, and 37%, depending on the tax bracket.
What are the tax brackets for 2022?
The 2022 tax brackets have been changed since 2021 to adjust for inflation. It’s important to remember that moving up into a higher tax bracket does not mean that all of your income will be taxed at the higher rate. Only the money you earn within a particular bracket is subject to the corresponding tax rate. The tables below help demonstrate this concept.
For more information, see: How to Determine Your Income Tax Bracket.
Here are the tax rate brackets for each filing status:
Single/Unmarried Individuals
Taxable Income
Tax Rate
$0 - $10,275
$10,276 - $41,775
$1,027.50 + 12% of the amount over $10,275
$41,776 - $89,075
$4,807.50 + 22% of the amount over $41,775
$89,076 - $170,050
$15,213.50 + 24% of the amount over $89,075
$170,051 - $215,950
$34,647.50 + 32% of the amount over $170,050
$215,951 - $539,900
$49,335.50 + 35% of the amount over $215,950
$539,901 or more
$162,718 + 37% of the amount over $539,900
Married Filing Jointly or Qualifying Widow/Widower
Taxable Income
Tax Rate
$0 - $20,550
$20,551 - $83,550
$2,055 + 12% of the amount over $20,550
$83,551 - $178,150
$9,615 + 22% of the amount over $83,550
$178,151 - $340,100
$30,427 + 24% of the amount over $178,150
$340,101 - $431,900
$69,295 + 32% of the amount over $340,100
$431,901 - $647,850
$98,671 + 35% of the amount over $431,900
$647,851 or more
$174,253.50 + 37% of the amount over $647,850
Married Filing Separately
Taxable Income
Tax Rate
$0 - $10,275
$10,276 - $41,775
$1,027.50 + 12% of the amount over $10,275
$41,776 - $89,075
$4,807.50 + 22% of the amount over $41,775
$89,076 - $170,050
$15,213.50 + 24% of the amount over $89,075
$170,051 - $215,950
$34,647.50 + 32% of the amount over $170,050
$215,951 - $323,925
$49,335.50 + 35% of the amount over $215,950
$323,926 or more
$86,127 + 37% of the amount over $323,925
Head of Household
Taxable Income
Tax Rate
$0 - $14,650
$14,651 - $55,900
$1,465 + 12% of the amount over $14,650
$55,901 - $89,0505
$6,415 + 22% of the amount over $55,900
$89,051 - $170,050
$13,708 + 24% of the amount over $89,050
$170,051 - $215,950
$33,148.50 + 32% of the amount over $170,050
$215,951 - $539,900
$47,836.50 + 35% of the amount over $215,950
$539,901 or more
$162,218.50 + 37% of the amount over $539,900
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Calculating your 2022 tax bracket
Being "in" a certain tax bracket doesn't mean that all your income will be taxed at that rate. As mentioned previously, the United States has a progressive tax system, meaning you get taxed more as you make more money. The following example can give you an idea of how to calculate your tax bracket.
Example 1:
You are unmarried, and you had $30,000 of taxable income in 2022. This means you are in the 12% tax bracket. But that does not mean you pay 12% on all your income. Instead, you would pay 10% on the first $10,275 (or $1,027.50) plus 12% on the remaining $19,725 (or $2,367)
In total, you would pay $3,394.5 in income tax, before deductions.
Example 2:
You are a head of household (meaning you pay more than half the costs to maintain your home and have a qualifying dependent (such as a child or relative)) and you made $70,000 of taxable income in 2022. This means you are in the 22% tax bracket. The first $14,650 of your income will be taxed at 10% (or $1,465). You would pay 12% on the chunk of income between $14,651 and $55,900 (so, $4,950). Finally, you would pay 22% on the income you made over $55,900, which comes out to $3,102.
It's important to note that the above tables and examples are only about federal income taxes. Some states also have state income taxes, which need to be calculated separately.
NOTE: There are no personal exemption amounts for 2022
2022 Standard Deduction Amounts
Once you've calculated your income tax, you may wonder how to reduce your tax bill. There are two primary ways to do this: tax credits and tax deductions.
A tax credit directly reduces the tax balance that you owe. It has no impact on what tax bracket you fall into. So, if you owe $3,300 in taxes, and you are eligible for a $200 tax credit, your balance will be reduced to $3,100. You can learn more about the different types of tax credits here.
A tax deduction is an item you can subtract from your income to lower your overall taxable income. There are two main types of tax deductions: the standard deduction and itemized deductions. The IRS allows you to claim one type of tax deduction, but not both, so you should choose whichever type of deduction gives you the biggest tax reduction.
Here are the 2022 standard deduction amounts for each filing status:
Filing Status
Standard Deduction Amount
Single
$12,950
Married Filing Jointly or Qualifying Widow(er)
$25,900
Married Filing Separately
$12,950
Head of Household
$19,400
There is an additional standard deduction of $1,400 for taxpayers who are over age 65 or blind. The amount of the additional standard deduction increases to $1,750 for taxpayers who are claiming the “single” or “head of household” filing status.
If you paid for any of the following items during the tax year, you may be able to use them to claim an itemized deduction:
• Medical and dental expenses
• Deductible taxes
• Home mortgage points
• Interest expenses
• Charitable contributions
• Business use of your home or car
• Business travel expenses
• Work-related education expenses
• Casualty, disaster, and theft losses
For a more in-depth overview of tax deductions, click here.
MORE TAX RESOURCES & RELATED CONTENT:
• Marginal Income Tax Brackets
• Taxable vs. Non-Taxable Income
• The Earned Income Tax Credit (EITC
• Understanding the Standard Deduction
• Refundable vs. Non-Refundable Tax Credits
• How to File Your Income Tax Return
• Where’s My Refund?
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Frequently Asked Questions
What are the seven federal income tax rates that apply to 2022 taxable income?
The seven federal income tax rates for 2022 are 10%, 12%, 22%, 24%, 32%, 35%, and 37%. These rates apply progressively, meaning each rate only applies to the portion of income that falls within that specific bracket, not to your total income. The bracket that applies to you depends on both your taxable income and your filing status.
Does moving into a higher tax bracket mean all of my income gets taxed at that higher rate?
No — only the income that falls within a specific bracket is taxed at that bracket's rate, not your total income. For example, an unmarried filer with $30,000 of taxable income in 2022 falls in the 12% bracket but pays 10% on the first $10,275 and 12% only on the remaining $19,725, resulting in a total tax bill of $3,394.50 before deductions. This is the core principle of the United States progressive income tax system.
What are the 2022 standard deduction amounts for each filing status?
The 2022 standard deduction amounts are $12,950 for Single and Married Filing Separately filers, $25,900 for Married Filing Jointly or Qualifying Widow(er) filers, and $19,400 for Head of Household filers. Taxpayers who are over age 65 or blind receive an additional standard deduction of $1,400, which increases to $1,750 for those filing as Single or Head of Household. Importantly, there are no personal exemption amounts available for 2022.
What is the difference between a tax credit and a tax deduction?
A tax credit directly reduces the actual tax balance you owe — for example, a $200 credit on a $3,300 tax bill brings your balance down to $3,100. A tax deduction, by contrast, reduces your taxable income rather than your tax bill directly, which then lowers the amount of income subject to taxation. You can choose between taking the standard deduction or itemizing deductions, but the IRS does not allow you to claim both, so you should select whichever method provides the greater tax reduction.
What types of expenses may qualify for an itemized deduction on a 2022 federal tax return?
If you choose to itemize rather than take the standard deduction, several categories of expenses may qualify, including medical and dental expenses, deductible taxes, home mortgage points, interest expenses, and charitable contributions. Additional qualifying expenses can include business use of your home or car, business travel expenses, work-related education expenses, and casualty, disaster, and theft losses. You should compare your total itemized deductions against your applicable standard deduction amount to determine which method results in a lower tax bill.
About the Author
Tax Professional
Jessie Seaman is a tax professional at IRS.com with expertise in U.S. federal and state tax law. Their articles are written to help taxpayers understand complex tax topics in plain English.