Single std. deduction
$12,550
Tax year 2021TCJA schedule
2021 Federal Tax Brackets
37% top rate · $12,550 single standard deduction · $25,100 MFJ.
By Sammy S. · Founder · AuthorUpdated for 2021
MFJ std. deduction
$25,100
Top marginal rate
37%
SS wage base
$142,800
What stood out in 2021
Child Tax Credit expanded to $3,000–$3,600 per child via American Rescue Plan.
- Rate schedule
- TCJA schedule
- Personal exemption
- Suspended ($0)
- HOH std. deduction
- $18,800
Versus 2020: single standard deduction rose by $150. Compare 2020 vs 2021
2021 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 $12,550
| Taxable income | Rate |
|---|---|
| $0 to $9,950 | 10% |
| Over $9,950 to $40,525 | 12% |
| Over $40,525 to $86,375 | 22% |
| Over $86,375 to $164,925 | 24% |
| Over $164,925 to $209,425 | 32% |
| Over $209,425 to $523,600 | 35% |
| Over $523,600 | 37% |
$0 to $9,95010%
Over $9,950 to $40,52512%
Over $40,525 to $86,37522%
Over $86,375 to $164,92524%
Over $164,925 to $209,42532%
Over $209,425 to $523,60035%
Over $523,60037%
Married filing jointly
Std. deduction $25,100
| Taxable income | Rate |
|---|---|
| $0 to $19,900 | 10% |
| Over $19,900 to $81,050 | 12% |
| Over $81,050 to $172,750 | 22% |
| Over $172,750 to $329,850 | 24% |
| Over $329,850 to $418,850 | 32% |
| Over $418,850 to $628,300 | 35% |
| Over $628,300 | 37% |
$0 to $19,90010%
Over $19,900 to $81,05012%
Over $81,050 to $172,75022%
Over $172,750 to $329,85024%
Over $329,850 to $418,85032%
Over $418,850 to $628,30035%
Over $628,30037%
Head of household
Std. deduction $18,800
| Taxable income | Rate |
|---|---|
| $0 to $14,200 | 10% |
| Over $14,200 to $54,200 | 12% |
| Over $54,200 to $86,350 | 22% |
| Over $86,350 to $164,900 | 24% |
| Over $164,900 to $209,400 | 32% |
| Over $209,400 to $523,600 | 35% |
| Over $523,600 | 37% |
$0 to $14,20010%
Over $14,200 to $54,20012%
Over $54,200 to $86,35022%
Over $86,350 to $164,90024%
Over $164,900 to $209,40032%
Over $209,400 to $523,60035%
Over $523,60037%
Education
How to use the 2021 tables
From paycheck to taxable income
Start with wages/AGI, subtract the 2021 standard deduction ($12,550 single or $25,100 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 2021 numbers skip
Ordinary brackets alone ignore FICA, state tax, AMT, NIIT, capital-gains preferences, and refundable credits. The Social Security wage base listed above ($142,800) is for payroll tax—not income-tax brackets.
Illustrative ordinary tax (2021, single)
Tax on taxable income only—after deductions, before credits. Useful for sensing how steep the 2021 schedule was, not as a filing estimate.
$50,000 taxable
$6,749
ordinary federal income tax
$100,000 taxable
$18,021
ordinary federal income tax
$250,000 taxable
$62,044
ordinary federal income tax
Estimate take-home with the 2021 calculator
These 2021 brackets and deductions match the 2021 US paycheck calculator on this site (federal + state + FICA modeling). Open it to run salary, hourly, or paycheck scenarios for 2021.
Open 2021 US calculatorRelated tax years
FAQs for 2021
2021 used a seven-bracket schedule with a top rate of 37% (tcja schedule). See the full single, MFJ, and head-of-household tables on this page.
Single: $12,550. Married filing jointly: $25,100. Head of household: $18,800. Married filing separately: $12,550.
37% applied once taxable income exceeded the top published threshold for your filing status.
For single returns, the 10% bracket covered taxable income up to $9,950.
No. The personal exemption was suspended under TCJA for 2021 (amount shown as $0).
$142,800. Wages above that amount were not subject to the OASDI portion of Social Security tax (Medicare tax still applied).
About $6,749 on $50,000 and $18,021 on $100,000 of taxable income, using only the 2021 brackets—no credits, AMT, or payroll tax.
Taxpayers choose the larger of the standard deduction ($12,550 single / $25,100 MFJ) or their allowable itemized deductions. Most filers take the standard deduction.
Child Tax Credit expanded to $3,000–$3,600 per child via American Rescue Plan. The single standard deduction moved from $12,400 to $12,550.
Use the 2020 vs 2021 compare page for deduction deltas, top-rate changes, and sample taxable-income tax differences.
2022 used a 37% top rate and a $12,950 single standard deduction. Open the 2022 profile or compare 2021 vs 2022.
Yes. Open the 2021 US paycheck calculator at /calculator/us/2021—it uses the same 2021 federal brackets and standard deduction published on this page (plus state and FICA modeling).
IRS Rev. Proc. 2020-45. Cross-check older years in CRS RL34498.