Years covered
14
2013–2026
Tax comparison
🇺🇸2013–2026
Federal Tax Brackets by Year
Browse IRS-sourced ordinary income tax brackets and standard deductions from 2013 through 2026—including the TCJA rewrite and later inflation adjustments. 2026 single standard deduction: $16,100.
By Sammy S. · Founder · AuthorUpdated for 2026
14
Tax years
37%
2026 top rate
$16,100
2026 single std. ded.
2018
TCJA rate change
2026 single std. deduction
$16,100
$32,200 MFJ
TCJA rate change
2018
39.6% top → 37%; deduction roughly doubled
Head-to-head
Compare federal tax brackets between two years
See how standard deductions, top rates, and bracket thresholds shifted—especially across the TCJA transition and recent inflation years.
Compare any two tax years
Standard deductions, top rates, and bracket thresholds side by side.
Tax year directory
Federal tax brackets by year
Open any year for full Single, Married Filing Jointly, and Head of Household brackets plus the standard deduction and Social Security wage base.
2026
Current (OBBBA-era) schedule- Single std. ded.
- $16,100
- Top rate
- 37%
- MFJ std. ded.
- $32,200
- SS wage base
- $184,500
10%12%22%24%32%35%37%
IRS Rev. Proc. 2025-32. OBBBA inflation adjustments (~2.3%). New tips, overtime, and senior deductions.
2025
TCJA schedule- Single std. ded.
- $15,750
- Top rate
- 37%
- MFJ std. ded.
- $31,500
- SS wage base
- $176,100
10%12%22%24%32%35%37%
OBBBA raised the standard deduction to $15,750 single / $31,500 MFJ (Rev. Proc. 2025-32 §3 amending Rev. Proc. 2024-40). Brackets from Rev. Proc. 2024-40. SS wage base $176,100.
2024
TCJA schedule- Single std. ded.
- $14,600
- Top rate
- 37%
- MFJ std. ded.
- $29,200
- SS wage base
- $168,600
10%12%22%24%32%35%37%
Standard deduction $14,600 for single filers. SS wage base $168,600.
2023
TCJA schedule- Single std. ded.
- $13,850
- Top rate
- 37%
- MFJ std. ded.
- $27,700
- SS wage base
- $160,200
10%12%22%24%32%35%37%
Largest inflation adjustment in 40+ years — standard deduction jumped ~7% vs 2022.
2022
TCJA schedule- Single std. ded.
- $12,950
- Top rate
- 37%
- MFJ std. ded.
- $25,900
- SS wage base
- $147,000
10%12%22%24%32%35%37%
Largest COLA adjustment in decades. SS wage base rose from $142,800 to $147,000.
2021
TCJA schedule- Single std. ded.
- $12,550
- Top rate
- 37%
- MFJ std. ded.
- $25,100
- SS wage base
- $142,800
10%12%22%24%32%35%37%
Child Tax Credit expanded to $3,000–$3,600 per child via American Rescue Plan.
2020
TCJA schedule- Single std. ded.
- $12,400
- Top rate
- 37%
- MFJ std. ded.
- $24,800
- SS wage base
- $137,700
10%12%22%24%32%35%37%
COVID-19 year. Stimulus payments issued. Standard deduction $12,400 for single filers.
2019
TCJA schedule- Single std. ded.
- $12,200
- Top rate
- 37%
- MFJ std. ded.
- $24,400
- SS wage base
- $132,900
10%12%22%24%32%35%37%
First full inflation adjustment under the TCJA rate schedule.
2018
TCJA schedule- Single std. ded.
- $12,000
- Top rate
- 37%
- MFJ std. ded.
- $24,000
- SS wage base
- $128,400
10%12%22%24%32%35%37%
TCJA: new 10/12/22/24/32/35/37% rates, roughly doubled standard deduction, personal exemption suspended.
2017
Pre-TCJA schedule- Single std. ded.
- $6,350
- Top rate
- 39.6%
- MFJ std. ded.
- $12,700
- SS wage base
- $127,200
10%15%25%28%33%35%39.6%
Final year of the pre-TCJA rate schedule (top rate 39.6%) and personal exemption.
2016
Pre-TCJA schedule- Single std. ded.
- $6,300
- Top rate
- 39.6%
- MFJ std. ded.
- $12,600
- SS wage base
- $118,500
10%15%25%28%33%35%39.6%
Personal exemption $4,050. Modest inflation adjustments; SS wage base unchanged at $118,500.
2015
Pre-TCJA schedule- Single std. ded.
- $6,300
- Top rate
- 39.6%
- MFJ std. ded.
- $12,600
- SS wage base
- $118,500
10%15%25%28%33%35%39.6%
Personal exemption reached $4,000. Pre-TCJA seven-bracket schedule continued.
2014
Pre-TCJA schedule- Single std. ded.
- $6,200
- Top rate
- 39.6%
- MFJ std. ded.
- $12,400
- SS wage base
- $117,000
10%15%25%28%33%35%39.6%
Inflation adjustments to brackets and standard deduction. Personal exemption $3,950.
2013
Pre-TCJA schedule- Single std. ded.
- $6,100
- Top rate
- 39.6%
- MFJ std. ded.
- $12,200
- SS wage base
- $113,700
10%15%25%28%33%35%39.6%
American Taxpayer Relief Act made the 39.6% top rate permanent. Personal exemption $3,900.
Inflation & law changes
Standard deduction trend (2013–2026)
The largest single-year jump is 2017→2018 under TCJA. Later years mostly reflect IRS inflation indexing.
| Year | Single | MFJ | HOH | Top rate |
|---|---|---|---|---|
| 2026 | $16,100 | $32,200 | $24,150 | 37% |
| 2025 | $15,750 | $31,500 | $23,625 | 37% |
| 2024 | $14,600 | $29,200 | $21,900 | 37% |
| 2023 | $13,850 | $27,700 | $20,800 | 37% |
| 2022 | $12,950 | $25,900 | $19,400 | 37% |
| 2021 | $12,550 | $25,100 | $18,800 | 37% |
| 2020 | $12,400 | $24,800 | $18,650 | 37% |
| 2019 | $12,200 | $24,400 | $18,350 | 37% |
| 2018 | $12,000 | $24,000 | $18,000 | 37% |
| 2017 | $6,350 | $12,700 | $9,350 | 39.6% |
| 2016 | $6,300 | $12,600 | $9,300 | 39.6% |
| 2015 | $6,300 | $12,600 | $9,250 | 39.6% |
| 2014 | $6,200 | $12,400 | $9,100 | 39.6% |
| 2013 | $6,100 | $12,200 | $8,950 | 39.6% |
202637% top
Single $16,100 · MFJ $32,200 · HOH $24,150
202537% top
Single $15,750 · MFJ $31,500 · HOH $23,625
202437% top
Single $14,600 · MFJ $29,200 · HOH $21,900
202337% top
Single $13,850 · MFJ $27,700 · HOH $20,800
202237% top
Single $12,950 · MFJ $25,900 · HOH $19,400
202137% top
Single $12,550 · MFJ $25,100 · HOH $18,800
202037% top
Single $12,400 · MFJ $24,800 · HOH $18,650
201937% top
Single $12,200 · MFJ $24,400 · HOH $18,350
201837% top
Single $12,000 · MFJ $24,000 · HOH $18,000
201739.6% top
Single $6,350 · MFJ $12,700 · HOH $9,350
201639.6% top
Single $6,300 · MFJ $12,600 · HOH $9,300
201539.6% top
Single $6,300 · MFJ $12,600 · HOH $9,250
201439.6% top
Single $6,200 · MFJ $12,400 · HOH $9,100
201339.6% top
Single $6,100 · MFJ $12,200 · HOH $8,950
From 2013 to 2026, the single standard deduction rose from $6,100 to $16,100.
How to use these historical brackets
Research & year-over-year compare
Use year profiles and compare pages when you need the published brackets for a past return, a COLA check, or a TCJA before/after snapshot.
Run a year's paycheck estimate
The US paycheck calculator includes dedicated tax-year engines for 2020–2026 (for example /calculator/us/2020 through current /calculator/us). Open a year profile for a direct link when that year is supported.
Open US paycheck calculatorEducation
How federal income tax brackets work
The United States uses a progressive ordinary income-tax schedule. Crossing into a higher bracket raises the rate only on income inside that band—not on every dollar you earned. Bracket tables are applied to taxable income (after deductions), not gross wages.
Marginal vs effective rate
Your marginal rate is the top bracket that touches your last dollar of taxable income. Your effective rate is total federal income tax ÷ total income and is almost always lower.
Standard deduction first
Most filers subtract the standard deduction before brackets apply. In 2026 that is $16,100 single / $32,200 MFJ—so taxable income is often far below salary.
What brackets do not include
These tables omit FICA (Social Security/Medicare), state income tax, AMT, NIIT, preferential capital-gains rates, and credits such as the CTC or EITC.
Key law-change milestones in this dataset
- 2013–2017
Pre-TCJA schedule with a 39.6% top rate and a personal exemption (about $3,900–$4,050). Standard deductions were roughly half of today’s levels.
- 2018
TCJA rewrote rates to 10/12/22/24/32/35/37%, roughly doubled the standard deduction, and suspended the personal exemption—the largest structural break in this hub.
- 2022–2023
High inflation produced outsized COLA increases to bracket thresholds and the standard deduction (especially the 2023 jump).
- 2026
Current schedule in this hub: 37% top rate, $16,100 single standard deduction, SS wage base $184,500.
Start with 2017 vs 2018 for the TCJA rewrite, or 2020 vs 2026 for a recent inflation arc.
How to read a year's bracket table
Each row shows a statutory rate and the taxable-income ceiling for that band. Income “over” the prior ceiling is taxed at the new rate until the next ceiling. The open-ended top row has no upper limit.
Filing status matters: married filing jointly thresholds are typically about twice the single thresholds in the lower brackets under the TCJA schedule, while head-of-household sits in between. Always match the table to the status used on the return.
For a rough check: subtract the standard deduction (and any other allowable deductions) from AGI to estimate taxable income, then walk the bands. Credits reduce tax after that step—they are not built into these tables.
Frequently asked questions
Each tax year’s brackets and standard deduction are taken from the IRS Revenue Procedure that published that year’s inflation adjustments, cross-checked against CRS Report RL34498. 2026 cites IRS Rev. Proc. 2025-32.
This hub covers tax years 2013 through 2026—the modern seven-bracket era from post-ATRA through the current schedule. Older years may be added later from the same CRS compilation.
Starting in 2018, TCJA replaced the pre-TCJA rates (including a 39.6% top rate) with 10/12/22/24/32/35/37%, roughly doubled the standard deduction, and suspended the personal exemption. Compare 2017 vs 2018 for the clearest before/after snapshot.
For tax year 2026, the standard deduction is $16,100 (single), $32,200 (married filing jointly), and $24,150 (head of household).
37% on taxable income in the highest ordinary bracket. That is a marginal rate—not the share of your total income paid in tax.
Your marginal rate is the rate on your last dollar of taxable income (the bracket you are in). Your effective rate is total income tax divided by total income. Bracket tables show marginal rates; paycheck results often quote both.
Most years the IRS raises bracket thresholds and the standard deduction for cost-of-living so you are not pushed into higher brackets solely by inflation. Large jumps usually reflect either a high COLA year or a law change (such as TCJA in 2018).
TCJA suspended the personal exemption beginning in 2018. In 2017 it was $4,050; from 2018 onward these tables show $0. The suspension was later made permanent for later years under subsequent law—check current IRS guidance for filing today.
No. These tables cover ordinary income-tax rates and the standard deduction. Preferential long-term capital gains rates and the 3.8% Net Investment Income Tax are separate schedules.
No. FICA (Social Security and Medicare) is calculated separately. We list the Social Security wage base on year pages for convenience, but payroll taxes are not part of the ordinary income-tax bracket table.
Yes for 2020–2026: each year profile matches the statutory figures used by that year’s US calculator (/calculator/us/2020 through current /calculator/us). Earlier years (2013–2019) are reference tables without a live calculator engine yet.
It rose from $6,100 in 2013 to $16,100 in 2026—driven by TCJA’s 2018 jump and later inflation indexing.
Open a curated pair (for example 2017 vs 2018 or 2020 vs 2026) to see standard-deduction deltas, top-rate changes, side-by-side single brackets, and illustrative tax on sample taxable incomes. Pick any two years with the hub pair picker.