2022 federal individual income tax rate schedules
|
If taxable income is: |
The tax is: |
|
Not over $10,275 |
10% of the taxable income |
|
Over $10,275 but not over $41,775 |
12% of the excess over $10,275 plus $1,027.50 |
|
Over $41,775 but not over $89,075 |
22% of the excess over $41,775 plus $4,807.50 |
|
Over $89,075 but not over $170,050 |
24% of the excess over $89,097 plus $15,213.50 |
|
Over $170,050 but not over $215,950 |
32% of the excess over $170,050 plus $34,647.50 |
|
Over $215,950 but not over $539,900 |
35% of the excess over $215,950 plus $49,335.50 |
|
Over $539,900 |
37% of the excess over $539,900 plus $162,718 |
|
If taxable income is: |
The tax is: |
|
Not over $20,550 |
10% of the taxable income |
|
Over $20,550 but not over $83,550 |
12% of the excess over $20,550 plus $2,055 |
|
Over $83,550 but not over $178,150 |
22% of the excess over $83,550 plus $9,615 |
|
Over $178,150 but not over $340,100 |
24% of the excess over $178,150 plus $30,427 |
|
Over $340,100 but not over $431,900 |
32% of the excess over $340,100 plus $69,295 |
|
Over $431,900 but not over $647,850 |
35% of the excess over $431,900 plus $98,671 |
|
Over $647,850 |
37% of the excess over $647,850 plus $174,253.50 |
|
If taxable income is: |
The tax is: |
|
Not over $14,650 |
10% of the taxable income |
|
Over $14,650 but not over $55,900 |
12% of the excess over $14,650 plus $1,465 |
|
Over $55,900 but not over $89,050 |
22% of the excess over $55,900 plus $6,415 |
|
Over $89,050 but not over $170,050 |
24% of the excess over $89,050 plus $13,708 |
|
Over $170,050 but not over $215,950 |
32% of the excess over $170,050 plus $33,148 |
|
Over $215,950 but not over $539,900 |
35% of the excess over $215,950 plus $47,836 |
|
Over $539,900 |
37% of the excess over $539,900 plus $161,215.50 |
Personal exemption:$0. Standard deduction add-ons: Over 65 and or/blind $1,750 (single or HOH) or $1,400 each for married taxpayers or qualified widow(er).
if blind. Also see deductions and exemption phaseouts for high income individuals.
|
If taxable income is: |
The tax is: |
|
Not over $10,275 |
10% of the taxable income |
|
Over $10,275 but not over $41,775 |
12% of the excess over $10,275 plus $1,027.50 |
|
Over $41,775 but not over $89,075 |
22% of the excess over $41,775 plus $4,807.50 |
|
Over $89,075 but not over $170,050 |
24% of the excess over $89,097 plus $15,213.50 |
|
Over $170,050 but not over $215,950 |
32% of the excess over $170,050 plus $34,647.50 |
|
Over $215,950 but not over $323,925 |
35% of the excess over $215,950 plus $49,335.50 |
|
Over $323,925 |
37% of the excess over $323,925 plus $87,126.75 |
