Single std. deduction
$13,850
Tax year 2023TCJA schedule
2023 Federal Tax Brackets
37% top rate · $13,850 single standard deduction · $27,700 MFJ.
By Sammy S. · Founder · AuthorUpdated for 2023
MFJ std. deduction
$27,700
Top marginal rate
37%
SS wage base
$160,200
What stood out in 2023
Largest inflation adjustment in 40+ years — standard deduction jumped ~7% vs 2022.
- Rate schedule
- TCJA schedule
- Personal exemption
- Suspended ($0)
- HOH std. deduction
- $20,800
Versus 2022: single standard deduction rose by $900. Compare 2022 vs 2023
2023 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 $13,850
| Taxable income | Rate |
|---|---|
| $0 to $11,000 | 10% |
| Over $11,000 to $44,725 | 12% |
| Over $44,725 to $95,375 | 22% |
| Over $95,375 to $182,100 | 24% |
| Over $182,100 to $231,250 | 32% |
| Over $231,250 to $578,125 | 35% |
| Over $578,125 | 37% |
$0 to $11,00010%
Over $11,000 to $44,72512%
Over $44,725 to $95,37522%
Over $95,375 to $182,10024%
Over $182,100 to $231,25032%
Over $231,250 to $578,12535%
Over $578,12537%
Married filing jointly
Std. deduction $27,700
| Taxable income | Rate |
|---|---|
| $0 to $22,000 | 10% |
| Over $22,000 to $89,450 | 12% |
| Over $89,450 to $190,750 | 22% |
| Over $190,750 to $364,200 | 24% |
| Over $364,200 to $462,500 | 32% |
| Over $462,500 to $693,750 | 35% |
| Over $693,750 | 37% |
$0 to $22,00010%
Over $22,000 to $89,45012%
Over $89,450 to $190,75022%
Over $190,750 to $364,20024%
Over $364,200 to $462,50032%
Over $462,500 to $693,75035%
Over $693,75037%
Head of household
Std. deduction $20,800
| Taxable income | Rate |
|---|---|
| $0 to $15,700 | 10% |
| Over $15,700 to $59,850 | 12% |
| Over $59,850 to $95,350 | 22% |
| Over $95,350 to $182,100 | 24% |
| Over $182,100 to $231,250 | 32% |
| Over $231,250 to $578,100 | 35% |
| Over $578,100 | 37% |
$0 to $15,70010%
Over $15,700 to $59,85012%
Over $59,850 to $95,35022%
Over $95,350 to $182,10024%
Over $182,100 to $231,25032%
Over $231,250 to $578,10035%
Over $578,10037%
Education
How to use the 2023 tables
From paycheck to taxable income
Start with wages/AGI, subtract the 2023 standard deduction ($13,850 single or $27,700 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 2023 numbers skip
Ordinary brackets alone ignore FICA, state tax, AMT, NIIT, capital-gains preferences, and refundable credits. The Social Security wage base listed above ($160,200) is for payroll tax—not income-tax brackets.
Illustrative ordinary tax (2023, single)
Tax on taxable income only—after deductions, before credits. Useful for sensing how steep the 2023 schedule was, not as a filing estimate.
$50,000 taxable
$6,308
ordinary federal income tax
$100,000 taxable
$17,400
ordinary federal income tax
$250,000 taxable
$59,395
ordinary federal income tax
Estimate take-home with the 2023 calculator
These 2023 brackets and deductions match the 2023 US paycheck calculator on this site (federal + state + FICA modeling). Open it to run salary, hourly, or paycheck scenarios for 2023.
Open 2023 US calculatorRelated tax years
FAQs for 2023
2023 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: $13,850. Married filing jointly: $27,700. Head of household: $20,800. Married filing separately: $13,850.
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 $11,000.
No. The personal exemption was suspended under TCJA for 2023 (amount shown as $0).
$160,200. Wages above that amount were not subject to the OASDI portion of Social Security tax (Medicare tax still applied).
About $6,308 on $50,000 and $17,400 on $100,000 of taxable income, using only the 2023 brackets—no credits, AMT, or payroll tax.
Taxpayers choose the larger of the standard deduction ($13,850 single / $27,700 MFJ) or their allowable itemized deductions. Most filers take the standard deduction.
Largest inflation adjustment in 40+ years — standard deduction jumped ~7% vs 2022. The single standard deduction moved from $12,950 to $13,850.
Use the 2022 vs 2023 compare page for deduction deltas, top-rate changes, and sample taxable-income tax differences.
2024 used a 37% top rate and a $14,600 single standard deduction. Open the 2024 profile or compare 2023 vs 2024.
Yes. Open the 2023 US paycheck calculator at /calculator/us/2023—it uses the same 2023 federal brackets and standard deduction published on this page (plus state and FICA modeling).
IRS Rev. Proc. 2022-38. Cross-check older years in CRS RL34498.