2022 Federal Tax Brackets

Complete IRS bracket schedule and standard deduction for tax year 2022 — single, married filing jointly, head of household, and married filing separately.

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Single
$12,950
Standard deduction
Married Filing Jointly
$25,900
Standard deduction
Head of Household
$19,400
Standard deduction
Married Filing Separately
$12,950
Standard deduction

2022 Tax Brackets — Single

Marginal rate Taxable income Tax owed at top of bracket
10% $0 – $10,275 $1,028
12% $10,276 – $41,775 $4,808
22% $41,776 – $89,075 $15,214
24% $89,076 – $170,050 $34,648
32% $170,051 – $215,950 $49,336
35% $215,951 – $539,900 $162,718
37% Over $539,901 —

2022 Tax Brackets — Married Filing Jointly

Marginal rate Taxable income Tax owed at top of bracket
10% $0 – $20,550 $2,055
12% $20,551 – $83,550 $9,615
22% $83,551 – $178,150 $30,427
24% $178,151 – $340,100 $69,295
32% $340,101 – $431,900 $98,671
35% $431,901 – $647,850 $174,254
37% Over $647,851 —

2022 Tax Brackets — Head of Household

Marginal rate Taxable income Tax owed at top of bracket
10% $0 – $14,650 $1,465
12% $14,651 – $55,900 $6,415
22% $55,901 – $89,050 $13,708
24% $89,051 – $170,050 $33,148
32% $170,051 – $215,950 $47,836
35% $215,951 – $539,900 $161,219
37% Over $539,901 —

2022 Tax Brackets — Married Filing Separately

Marginal rate Taxable income Tax owed at top of bracket
10% $0 – $10,275 $1,028
12% $10,276 – $41,775 $4,808
22% $41,776 – $89,075 $15,214
24% $89,076 – $170,050 $34,648
32% $170,051 – $215,950 $49,336
35% $215,951 – $323,925 $87,127
37% Over $323,926 —
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Worked example: $85,000 single filer in 2022

Gross income $85,000 minus the 2022 single standard deduction ($12,950) = $72,050 taxable.

10% on $10,275 = $1,028
12% on $31,500 = $3,780
22% on $30,275 = $6,661
Total federal tax: $11,468
Effective rate: 13.49%

Notes for 2022

2022 was the fifth year of TCJA's bracket structure. The Inflation Reduction Act of 2022 made no changes to individual income tax brackets but added a 15% corporate AMT and 1% stock buyback excise tax beginning in 2023.

Frequently Asked Questions

What was the top marginal federal tax rate in 2022?
2022 kept the 37% top marginal rate established by the 2017 Tax Cuts and Jobs Act. 2022 was year 5 of the TCJA bracket structure.
What was the 2022 standard deduction?
For tax year 2022, the standard deduction was $12,950 for single filers, $25,900 for married filing jointly, $19,400 for head of household, and $12,950 for married filing separately.
Are 2022 tax brackets still relevant?
2022 brackets apply to income earned during 2022 (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. 2022 tax brackets apply to income earned during 2022, generally filed in April 2023. For amended returns or current-year planning, consult a qualified CPA or tax advisor.