2023 Federal Tax Brackets

Complete IRS bracket schedule and standard deduction for tax year 2023 — single, married filing jointly, head of household, and married filing separately.

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Single
$13,850
Standard deduction
Married Filing Jointly
$27,700
Standard deduction
Head of Household
$20,800
Standard deduction
Married Filing Separately
$13,850
Standard deduction

2023 Tax Brackets — Single

Marginal rate Taxable income Tax owed at top of bracket
10% $0 – $11,000 $1,100
12% $11,001 – $44,725 $5,147
22% $44,726 – $95,375 $16,290
24% $95,376 – $182,100 $37,104
32% $182,101 – $231,250 $52,832
35% $231,251 – $578,125 $174,238
37% Over $578,126 —

2023 Tax Brackets — Married Filing Jointly

Marginal rate Taxable income Tax owed at top of bracket
10% $0 – $22,000 $2,200
12% $22,001 – $89,450 $10,294
22% $89,451 – $190,750 $32,580
24% $190,751 – $364,200 $74,208
32% $364,201 – $462,500 $105,664
35% $462,501 – $693,750 $186,602
37% Over $693,751 —

2023 Tax Brackets — Head of Household

Marginal rate Taxable income Tax owed at top of bracket
10% $0 – $15,700 $1,570
12% $15,701 – $59,850 $6,868
22% $59,851 – $95,350 $14,678
24% $95,351 – $182,100 $35,498
32% $182,101 – $231,250 $51,226
35% $231,251 – $578,100 $172,624
37% Over $578,101 —

2023 Tax Brackets — Married Filing Separately

Marginal rate Taxable income Tax owed at top of bracket
10% $0 – $11,000 $1,100
12% $11,001 – $44,725 $5,147
22% $44,726 – $95,375 $16,290
24% $95,376 – $182,100 $37,104
32% $182,101 – $231,250 $52,832
35% $231,251 – $346,875 $93,301
37% Over $346,876 —
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Worked example: $85,000 single filer in 2023

Gross income $85,000 minus the 2023 single standard deduction ($13,850) = $71,150 taxable.

10% on $11,000 = $1,100
12% on $33,725 = $4,047
22% on $26,425 = $5,814
Total federal tax: $10,961
Effective rate: 12.89%

Notes for 2023

2023 saw the largest single-year inflation adjustment in TCJA history — 7.1% — pushing every bracket threshold up significantly relative to 2022. The standard deduction jumped by $900 (single) and $1,800 (MFJ).

Frequently Asked Questions

What was the top marginal federal tax rate in 2023?
2023 kept the 37% top marginal rate established by the 2017 Tax Cuts and Jobs Act. 2023 saw the largest single-year inflation adjustment under TCJA — 7.1% — pushing all thresholds higher.
What was the 2023 standard deduction?
For tax year 2023, the standard deduction was $13,850 for single filers, $27,700 for married filing jointly, $20,800 for head of household, and $13,850 for married filing separately.
Are 2023 tax brackets still relevant?
2023 brackets apply to income earned during 2023 (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. 2023 tax brackets apply to income earned during 2023, generally filed in April 2024. For amended returns or current-year planning, consult a qualified CPA or tax advisor.