Single std. deduction
$6,100
Tax year 2013Pre-TCJA schedule
2013 Federal Tax Brackets
39.6% top rate · $6,100 single standard deduction · $12,200 MFJ.
By Sammy S. · Founder · AuthorUpdated for 2013
MFJ std. deduction
$12,200
Top marginal rate
39.6%
SS wage base
$113,700
What stood out in 2013
American Taxpayer Relief Act made the 39.6% top rate permanent. Personal exemption $3,900.
- Rate schedule
- Pre-TCJA schedule
- Personal exemption
- $3,900
- HOH std. deduction
- $8,950
2013 federal income tax brackets
Rates apply to taxable income after deductions. Married filing separately generally uses the same ceilings as single filers under the TCJA/current schedule; pre-TCJA MFS tables existed separately and are not shown here.
Single
Std. deduction $6,100
| Taxable income | Rate |
|---|---|
| $0 to $8,925 | 10% |
| Over $8,925 to $36,250 | 15% |
| Over $36,250 to $87,850 | 25% |
| Over $87,850 to $183,250 | 28% |
| Over $183,250 to $398,350 | 33% |
| Over $398,350 to $400,000 | 35% |
| Over $400,000 | 39.6% |
$0 to $8,92510%
Over $8,925 to $36,25015%
Over $36,250 to $87,85025%
Over $87,850 to $183,25028%
Over $183,250 to $398,35033%
Over $398,350 to $400,00035%
Over $400,00039.6%
Married filing jointly
Std. deduction $12,200
| Taxable income | Rate |
|---|---|
| $0 to $17,850 | 10% |
| Over $17,850 to $72,500 | 15% |
| Over $72,500 to $146,400 | 25% |
| Over $146,400 to $223,050 | 28% |
| Over $223,050 to $398,350 | 33% |
| Over $398,350 to $450,000 | 35% |
| Over $450,000 | 39.6% |
$0 to $17,85010%
Over $17,850 to $72,50015%
Over $72,500 to $146,40025%
Over $146,400 to $223,05028%
Over $223,050 to $398,35033%
Over $398,350 to $450,00035%
Over $450,00039.6%
Head of household
Std. deduction $8,950
| Taxable income | Rate |
|---|---|
| $0 to $12,750 | 10% |
| Over $12,750 to $48,600 | 15% |
| Over $48,600 to $125,450 | 25% |
| Over $125,450 to $203,150 | 28% |
| Over $203,150 to $398,350 | 33% |
| Over $398,350 to $425,000 | 35% |
| Over $425,000 | 39.6% |
$0 to $12,75010%
Over $12,750 to $48,60015%
Over $48,600 to $125,45025%
Over $125,450 to $203,15028%
Over $203,150 to $398,35033%
Over $398,350 to $425,00035%
Over $425,00039.6%
Education
How to use the 2013 tables
From paycheck to taxable income
Start with wages/AGI, subtract the 2013 standard deduction ($6,100 single or $12,200 MFJ) or itemized deductions, then apply the bracket table for your filing status. Pre-tax 401(k)/HSA contributions reduce wages before this step.
What these 2013 numbers skip
Ordinary brackets alone ignore FICA, state tax, AMT, NIIT, capital-gains preferences, and refundable credits. The Social Security wage base listed above ($113,700) is for payroll tax—not income-tax brackets.
Illustrative ordinary tax (2013, single)
Tax on taxable income only—after deductions, before credits. Useful for sensing how steep the 2013 schedule was, not as a filing estimate.
$50,000 taxable
$8,429
ordinary federal income tax
$100,000 taxable
$21,293
ordinary federal income tax
$250,000 taxable
$66,631
ordinary federal income tax
Estimate take-home under supported tax years
These 2013 figures are IRS/CRS reference tables. Live US calculator engines on this site cover 2020–2026; open a supported year (or the current calculator) for a full paycheck estimate.
Open US calculatorRelated tax years
FAQs for 2013
2013 used a seven-bracket schedule with a top rate of 39.6% (pre-tcja schedule). See the full single, MFJ, and head-of-household tables on this page.
Single: $6,100. Married filing jointly: $12,200. Head of household: $8,950. Married filing separately: $6,100.
39.6% applied once taxable income exceeded the top published threshold for your filing status.
For single returns, the 10% bracket covered taxable income up to $8,925.
Yes. The personal exemption was $3,900 per person (subject to phaseout for high-AGI taxpayers).
$113,700. Wages above that amount were not subject to the OASDI portion of Social Security tax (Medicare tax still applied).
About $8,429 on $50,000 and $21,293 on $100,000 of taxable income, using only the 2013 brackets—no credits, AMT, or payroll tax.
Taxpayers choose the larger of the standard deduction ($6,100 single / $12,200 MFJ) or their allowable itemized deductions. Most filers take the standard deduction.
2014 used a 39.6% top rate and a $6,200 single standard deduction. Open the 2014 profile or compare 2013 vs 2014.
Not yet for 2013. Live US calculator engines on this site cover 2020–2026. This page remains the IRS/CRS reference table for 2013 brackets and deductions.
IRS Rev. Proc. 2012-41 (via CRS RL34498). Cross-check older years in CRS RL34498.