| | 2023 Federal Income Tax Rate Schedules (Individuals, Trusts, and Estates)Single taxpayers| If taxable income is: | Your tax is: |
|---|
| Not over $11,000 | 10% of taxable income | | Over $11,000 to $44,725 | $1,100 + 12% of the excess over $11,000 | | Over $44,725 to $95,375 | $5,147 + 22% of the excess over $44,725 | | Over $95,375 to $182,100 |
$16,290 + 24% of the excess over $95,375 | | Over $182,100 to $231,250 |
$37,104 + 32% of the excess over $182,100 | | Over $231,250 to $578,125
| $52,832 + 35% of the excess over $231,250
| | Over $578,125 | $174,238.25 + 37% of the excess over $578,125
|
Married filing jointly and surviving spouses
| If taxable income is: | Your tax is: |
|---|
| Not over $22,000 | 10% of taxable income
| | Over $22,000 to $89,450 | $2,200 + 12% of the excess over $22,000 | | Over $89,450 to $190,750 |
$10,294 + 22% of the excess over $89,450 | | Over $190,750 to $364,200 | $32,580 + 24% of the excess over $190,750 | | Over $364,200 to $462,500 | $74,208 + 32% of the excess over $364,200 | | Over $462,500 to $693,750 |
$105,664 + 35% of the excess over $462,500 | |
Over $693,750
|
$186,601.50 + 37% of the excess over $693,750 |
Married individuals filing separately
| If taxable income is: | Your tax is: |
|---|
| Not over $11,000 | 10% of taxable income
| | Over $11,000 to $44,725 | $1,100 + 12% of the excess over $11,000 | | Over $44,725 to $95,375
| $5,147 + 22% of the excess over $44,725 | | Over $95,375 to $182,100 | $16,290 + 24% of the excess over $95,375 | | Over $182,100 to $231,250 |
$37,104 + 32% of the excess over $182,100 | | Over $231,250 to $346,875 |
$52,832 + 35% of the excess over $231,250 | |
Over $346,875 | $93,300.75 + 37% of the excess over $346,875 |
Heads of household
| If taxable income is: | Your tax is: |
|---|
| Not over $15,700 | 10% of taxable income
| | Over $15,700 to $59,850 | $1,570 + 12% of the excess over $15,700 | | Over $59,850 to $95,350 | $6,868 + 22% of the excess over $59,850 | | Over $95,350 to $182,100 | $14,678 + 24% of the excess over $95,350 | | Over $182,100 to $231,250 | $35,498 + 32% of the excess over $182,100 | | Over $231,250 to $578,100 | $51,226 + 35% of the excess over $231,250 | | Over $578,100 | $172,623.50 + 37% of the excess over $578,100 |
Trusts and estates
| If taxable income is: | Your tax is: |
|---|
| Not over $2,900 | 10% of taxable income
| | Over $2,900 to $10,550 | $290 + 24% of the excess over $2,900 | |
Over $10,550 to $14,450 | $2,126 + 35% of the excess over $10,550 | | Over $14,450 | $3,491 + 37% of the excess over $14,450 |
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