2024 Federal Tax Brackets

Complete IRS bracket schedule and standard deduction for tax year 2024 — single, married filing jointly, head of household, and married filing separately.

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Single
$14,600
Standard deduction
Married Filing Jointly
$29,200
Standard deduction
Head of Household
$21,900
Standard deduction
Married Filing Separately
$14,600
Standard deduction

2024 Tax Brackets — Single

Marginal rate Taxable income Tax owed at top of bracket
10% $0 – $11,600 $1,160
12% $11,601 – $47,150 $5,426
22% $47,151 – $100,525 $17,169
24% $100,526 – $191,950 $39,111
32% $191,951 – $243,725 $55,679
35% $243,726 – $609,350 $183,647
37% Over $609,351

2024 Tax Brackets — Married Filing Jointly

Marginal rate Taxable income Tax owed at top of bracket
10% $0 – $23,200 $2,320
12% $23,201 – $94,300 $10,852
22% $94,301 – $201,050 $34,337
24% $201,051 – $383,900 $78,221
32% $383,901 – $487,450 $111,357
35% $487,451 – $731,200 $196,670
37% Over $731,201

2024 Tax Brackets — Head of Household

Marginal rate Taxable income Tax owed at top of bracket
10% $0 – $16,550 $1,655
12% $16,551 – $63,100 $7,241
22% $63,101 – $100,500 $15,469
24% $100,501 – $191,950 $37,417
32% $191,951 – $243,700 $53,977
35% $243,701 – $609,350 $181,955
37% Over $609,351

2024 Tax Brackets — Married Filing Separately

Marginal rate Taxable income Tax owed at top of bracket
10% $0 – $11,600 $1,160
12% $11,601 – $47,150 $5,426
22% $47,151 – $100,525 $17,169
24% $100,526 – $191,950 $39,111
32% $191,951 – $243,725 $55,679
35% $243,726 – $365,600 $98,335
37% Over $365,601
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Worked example: $85,000 single filer in 2024

Gross income $85,000 minus the 2024 single standard deduction ($14,600) = $70,400 taxable.

10% on $11,600 = $1,160
12% on $35,550 = $4,266
22% on $23,250 = $5,115
Total federal tax: $10,541
Effective rate: 12.40%

Notes for 2024

2024 brackets reflect the seventh year of TCJA's 2017 structure, with annual inflation indexing. Standard deduction grew by $750 (single) and $1,500 (MFJ) over 2023.

Frequently Asked Questions

What was the top marginal federal tax rate in 2024?
2024 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 2024 standard deduction?
For tax year 2024, the standard deduction was $14,600 for single filers, $29,200 for married filing jointly, $21,900 for head of household, and $14,600 for married filing separately.
Are 2024 tax brackets still relevant?
2024 brackets apply to income earned during 2024 (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.

Related Calculators

Educational content only. 2024 tax brackets apply to income earned during 2024, generally filed in April 2025. For amended returns or current-year planning, consult a qualified CPA or tax advisor.