Single std. deduction
$12,950
Tax year 2022TCJA schedule
2022 Federal Tax Brackets
37% top rate · $12,950 single standard deduction · $25,900 MFJ.
By Sammy S. · Founder · AuthorUpdated for 2022
MFJ std. deduction
$25,900
Top marginal rate
37%
SS wage base
$147,000
What stood out in 2022
Largest COLA adjustment in decades. SS wage base rose from $142,800 to $147,000.
- Rate schedule
- TCJA schedule
- Personal exemption
- Suspended ($0)
- HOH std. deduction
- $19,400
Versus 2021: single standard deduction rose by $400. Compare 2021 vs 2022
2022 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 $12,950
| Taxable income | Rate |
|---|---|
| $0 to $10,275 | 10% |
| Over $10,275 to $41,775 | 12% |
| Over $41,775 to $89,075 | 22% |
| Over $89,075 to $170,050 | 24% |
| Over $170,050 to $215,950 | 32% |
| Over $215,950 to $539,900 | 35% |
| Over $539,900 | 37% |
$0 to $10,27510%
Over $10,275 to $41,77512%
Over $41,775 to $89,07522%
Over $89,075 to $170,05024%
Over $170,050 to $215,95032%
Over $215,950 to $539,90035%
Over $539,90037%
Married filing jointly
Std. deduction $25,900
| Taxable income | Rate |
|---|---|
| $0 to $20,550 | 10% |
| Over $20,550 to $83,550 | 12% |
| Over $83,550 to $178,150 | 22% |
| Over $178,150 to $340,100 | 24% |
| Over $340,100 to $431,900 | 32% |
| Over $431,900 to $647,850 | 35% |
| Over $647,850 | 37% |
$0 to $20,55010%
Over $20,550 to $83,55012%
Over $83,550 to $178,15022%
Over $178,150 to $340,10024%
Over $340,100 to $431,90032%
Over $431,900 to $647,85035%
Over $647,85037%
Head of household
Std. deduction $19,400
| Taxable income | Rate |
|---|---|
| $0 to $14,650 | 10% |
| Over $14,650 to $55,900 | 12% |
| Over $55,900 to $89,050 | 22% |
| Over $89,050 to $170,050 | 24% |
| Over $170,050 to $215,950 | 32% |
| Over $215,950 to $539,900 | 35% |
| Over $539,900 | 37% |
$0 to $14,65010%
Over $14,650 to $55,90012%
Over $55,900 to $89,05022%
Over $89,050 to $170,05024%
Over $170,050 to $215,95032%
Over $215,950 to $539,90035%
Over $539,90037%
Education
How to use the 2022 tables
From paycheck to taxable income
Start with wages/AGI, subtract the 2022 standard deduction ($12,950 single or $25,900 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 2022 numbers skip
Ordinary brackets alone ignore FICA, state tax, AMT, NIIT, capital-gains preferences, and refundable credits. The Social Security wage base listed above ($147,000) is for payroll tax—not income-tax brackets.
Illustrative ordinary tax (2022, single)
Tax on taxable income only—after deductions, before credits. Useful for sensing how steep the 2022 schedule was, not as a filing estimate.
$50,000 taxable
$6,617
ordinary federal income tax
$100,000 taxable
$17,836
ordinary federal income tax
$250,000 taxable
$61,253
ordinary federal income tax
Estimate take-home with the 2022 calculator
These 2022 brackets and deductions match the 2022 US paycheck calculator on this site (federal + state + FICA modeling). Open it to run salary, hourly, or paycheck scenarios for 2022.
Open 2022 US calculatorRelated tax years
FAQs for 2022
2022 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: $12,950. Married filing jointly: $25,900. Head of household: $19,400. Married filing separately: $12,950.
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 $10,275.
No. The personal exemption was suspended under TCJA for 2022 (amount shown as $0).
$147,000. Wages above that amount were not subject to the OASDI portion of Social Security tax (Medicare tax still applied).
About $6,617 on $50,000 and $17,836 on $100,000 of taxable income, using only the 2022 brackets—no credits, AMT, or payroll tax.
Taxpayers choose the larger of the standard deduction ($12,950 single / $25,900 MFJ) or their allowable itemized deductions. Most filers take the standard deduction.
Largest COLA adjustment in decades. SS wage base rose from $142,800 to $147,000. The single standard deduction moved from $12,550 to $12,950.
Use the 2021 vs 2022 compare page for deduction deltas, top-rate changes, and sample taxable-income tax differences.
2023 used a 37% top rate and a $13,850 single standard deduction. Open the 2023 profile or compare 2022 vs 2023.
Yes. Open the 2022 US paycheck calculator at /calculator/us/2022—it uses the same 2022 federal brackets and standard deduction published on this page (plus state and FICA modeling).
IRS Rev. Proc. 2021-45. Cross-check older years in CRS RL34498.