2024 Federal Income Tax Rate Schedules (Individuals, Trusts, and Estates)

Single taxpayers

If taxable income is:	Your tax is:
Not over $11,600	10% of taxable income
Over $11,600 to $47,150	$1,160 + 12% of the excess over $11,600
Over $47,150 to $100,525	$5,426 + 22% of the excess over $47,150
Over $100,525 to $191,950	$17,168.50 + 24% of the excess over $100,525
Over $191,950 to $243,725	$39,110.50 + 32% of the excess over $191,950
Over $243,725 to $609,350	$55,678.50 + 35% of the excess over $243,725
Over $609,350	$183,647.25 + 37% of the excess over $609,350

Married filing jointly and surviving spouses

If taxable income is:	Your tax is:
Not over $23,200	10% of taxable income
Over $23,200 to $94,300	$2,320 + 12% of the excess over $23,200
Over $94,300 to $201,050	$10,852 + 22% of the excess over $94,300
Over $201,050 to $383,900	$34,337 + 24% of the excess over $201,050
Over $383,900 to $487,450	$78,221 + 32% of the excess over $383,900
Over $487,450 to $731,200	$111,357 + 35% of the excess over $487,450
Over $731,200	$196,669.50 + 37% of the excess over $731,200

Married individuals filing separately

If taxable income is:	Your tax is:
Not over $11,600	10% of taxable income
Over $11,600 to $47,150	$1,160 + 12% of the excess over $11,600
Over $47,150 to $100,525	$5,426 + 22% of the excess over $47,150
Over $100,525 to $191,950	$17,168.50 + 24% of the excess over $100,525
Over $191,950 to $243,725	$39,110.50 + 32% of the excess over $191,950
Over $243,725 to $365,600	$55,678.50 + 35% of the excess over $243,725
Over $365,600	$93,334.75 + 37% of the excess over $365,600

Heads of household

If taxable income is:	Your tax is:
Not over $16,550	10% of taxable income
Over $16,550 to $63,100	$1,655 + 12% of the excess over $16,550
Over $63,100 to $100,500	$7,241 + 22% of the excess over $63,100
Over $100,500 to $191,950	$15,469 + 24% of the excess over $100,500
Over $191,950 to $243,700	$37,417 + 32% of the excess over $191,950
Over $243,700 to $609,350	$53,977 + 35% of the excess over $243,700
Over $609,350	$181,954.50 + 37% of the excess over $609,350

Trusts and estates

If taxable income is:	Your tax is:
Not over $3,100	10% of taxable income
Over $3,100 to $11,150	$310 + 24% of the excess over $3,100
Over $11,150 to $15,200	$2,242 + 35% of the excess over $11,150
Over $15,200	$3,659.50 + 37% of the excess over $15,200

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