2021 Federal Tax Brackets

Complete IRS bracket schedule and standard deduction for tax year 2021 — single, married filing jointly, head of household, and married filing separately.

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Single
$12,550
Standard deduction
Married Filing Jointly
$25,100
Standard deduction
Head of Household
$18,800
Standard deduction
Married Filing Separately
$12,550
Standard deduction

2021 Tax Brackets — Single

Marginal rate Taxable income Tax owed at top of bracket
10% $0 – $9,950 $995
12% $9,951 – $40,525 $4,664
22% $40,526 – $86,375 $14,751
24% $86,376 – $164,925 $33,603
32% $164,926 – $209,425 $47,843
35% $209,426 – $523,600 $157,804
37% Over $523,601 —

2021 Tax Brackets — Married Filing Jointly

Marginal rate Taxable income Tax owed at top of bracket
10% $0 – $19,900 $1,990
12% $19,901 – $81,050 $9,328
22% $81,051 – $172,750 $29,502
24% $172,751 – $329,850 $67,206
32% $329,851 – $418,850 $95,686
35% $418,851 – $628,300 $168,994
37% Over $628,301 —

2021 Tax Brackets — Head of Household

Marginal rate Taxable income Tax owed at top of bracket
10% $0 – $14,200 $1,420
12% $14,201 – $54,200 $6,220
22% $54,201 – $86,350 $13,293
24% $86,351 – $164,900 $32,145
32% $164,901 – $209,400 $46,385
35% $209,401 – $523,600 $156,355
37% Over $523,601 —

2021 Tax Brackets — Married Filing Separately

Marginal rate Taxable income Tax owed at top of bracket
10% $0 – $9,950 $995
12% $9,951 – $40,525 $4,664
22% $40,526 – $86,375 $14,751
24% $86,376 – $164,925 $33,603
32% $164,926 – $209,425 $47,843
35% $209,426 – $314,150 $84,497
37% Over $314,151 —
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Worked example: $85,000 single filer in 2021

Gross income $85,000 minus the 2021 single standard deduction ($12,550) = $72,450 taxable.

10% on $9,950 = $995
12% on $30,575 = $3,669
22% on $31,925 = $7,024
Total federal tax: $11,688
Effective rate: 13.75%

Notes for 2021

2021 was year 4 of the TCJA bracket structure. The American Rescue Plan Act (March 2021) made temporary expansions to the Child Tax Credit and EITC for tax year 2021 only — those provisions sunset for 2022 and beyond.

Frequently Asked Questions

What was the top marginal federal tax rate in 2021?
2021 kept the 37% top marginal rate established by the 2017 Tax Cuts and Jobs Act. Brackets were inflation-indexed from the prior year.
What was the 2021 standard deduction?
For tax year 2021, the standard deduction was $12,550 for single filers, $25,100 for married filing jointly, $18,800 for head of household, and $12,550 for married filing separately.
Are 2021 tax brackets still relevant?
2021 brackets apply to income earned during 2021 (filed by April of the following year). They're useful for amended returns, late filings, prior-year tax planning, and historical comparisons. The current-year brackets are different — see the 2026 tax brackets page for this year's rates.
How do marginal tax brackets actually work?
Federal tax brackets are marginal: only the income above each threshold is taxed at that rate. A single filer with $100,000 of taxable income doesn't pay 22% on all of it. They pay 10% on the first portion, then 12%, then 22% on the remainder. Effective tax rate (total tax ÷ total income) is always lower than the headline marginal rate.

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Educational content only. 2021 tax brackets apply to income earned during 2021, generally filed in April 2022. For amended returns or current-year planning, consult a qualified CPA or tax advisor.