Single std. deduction
$14,600
Tax year 2024TCJA schedule
2024 Federal Tax Brackets
37% top rate · $14,600 single standard deduction · $29,200 MFJ.
By Sammy S. · Founder · AuthorUpdated for 2024
MFJ std. deduction
$29,200
Top marginal rate
37%
SS wage base
$168,600
What stood out in 2024
Standard deduction $14,600 for single filers. SS wage base $168,600.
- Rate schedule
- TCJA schedule
- Personal exemption
- Suspended ($0)
- HOH std. deduction
- $21,900
Versus 2023: single standard deduction rose by $750. Compare 2023 vs 2024
2024 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 $14,600
| Taxable income | Rate |
|---|---|
| $0 to $11,600 | 10% |
| Over $11,600 to $47,150 | 12% |
| Over $47,150 to $100,525 | 22% |
| Over $100,525 to $191,950 | 24% |
| Over $191,950 to $243,725 | 32% |
| Over $243,725 to $609,350 | 35% |
| Over $609,350 | 37% |
$0 to $11,60010%
Over $11,600 to $47,15012%
Over $47,150 to $100,52522%
Over $100,525 to $191,95024%
Over $191,950 to $243,72532%
Over $243,725 to $609,35035%
Over $609,35037%
Married filing jointly
Std. deduction $29,200
| Taxable income | Rate |
|---|---|
| $0 to $23,200 | 10% |
| Over $23,200 to $94,300 | 12% |
| Over $94,300 to $201,050 | 22% |
| Over $201,050 to $383,900 | 24% |
| Over $383,900 to $487,450 | 32% |
| Over $487,450 to $731,200 | 35% |
| Over $731,200 | 37% |
$0 to $23,20010%
Over $23,200 to $94,30012%
Over $94,300 to $201,05022%
Over $201,050 to $383,90024%
Over $383,900 to $487,45032%
Over $487,450 to $731,20035%
Over $731,20037%
Head of household
Std. deduction $21,900
| Taxable income | Rate |
|---|---|
| $0 to $16,550 | 10% |
| Over $16,550 to $63,100 | 12% |
| Over $63,100 to $100,500 | 22% |
| Over $100,500 to $191,950 | 24% |
| Over $191,950 to $243,700 | 32% |
| Over $243,700 to $609,350 | 35% |
| Over $609,350 | 37% |
$0 to $16,55010%
Over $16,550 to $63,10012%
Over $63,100 to $100,50022%
Over $100,500 to $191,95024%
Over $191,950 to $243,70032%
Over $243,700 to $609,35035%
Over $609,35037%
Education
How to use the 2024 tables
From paycheck to taxable income
Start with wages/AGI, subtract the 2024 standard deduction ($14,600 single or $29,200 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 2024 numbers skip
Ordinary brackets alone ignore FICA, state tax, AMT, NIIT, capital-gains preferences, and refundable credits. The Social Security wage base listed above ($168,600) is for payroll tax—not income-tax brackets.
Illustrative ordinary tax (2024, single)
Tax on taxable income only—after deductions, before credits. Useful for sensing how steep the 2024 schedule was, not as a filing estimate.
$50,000 taxable
$6,053
ordinary federal income tax
$100,000 taxable
$17,053
ordinary federal income tax
$250,000 taxable
$57,875
ordinary federal income tax
Estimate take-home with the 2024 calculator
These 2024 brackets and deductions match the 2024 US paycheck calculator on this site (federal + state + FICA modeling). Open it to run salary, hourly, or paycheck scenarios for 2024.
Open 2024 US calculatorRelated tax years
FAQs for 2024
2024 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: $14,600. Married filing jointly: $29,200. Head of household: $21,900. Married filing separately: $14,600.
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 $11,600.
No. The personal exemption was suspended under TCJA for 2024 (amount shown as $0).
$168,600. Wages above that amount were not subject to the OASDI portion of Social Security tax (Medicare tax still applied).
About $6,053 on $50,000 and $17,053 on $100,000 of taxable income, using only the 2024 brackets—no credits, AMT, or payroll tax.
Taxpayers choose the larger of the standard deduction ($14,600 single / $29,200 MFJ) or their allowable itemized deductions. Most filers take the standard deduction.
Standard deduction $14,600 for single filers. SS wage base $168,600. The single standard deduction moved from $13,850 to $14,600.
Use the 2023 vs 2024 compare page for deduction deltas, top-rate changes, and sample taxable-income tax differences.
2025 used a 37% top rate and a $15,750 single standard deduction. Open the 2025 profile or compare 2024 vs 2025.
Yes. Open the 2024 US paycheck calculator at /calculator/us/2024—it uses the same 2024 federal brackets and standard deduction published on this page (plus state and FICA modeling).
IRS Rev. Proc. 2023-34. Cross-check older years in CRS RL34498.