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20192020

2019 vs 2020 Federal Tax Brackets

Both years use the tcja schedule; differences are mainly inflation indexing. Single standard deduction $12,200 vs $12,400; top rate 37% vs 37%.

By Sammy S. · Founder · AuthorUpdated for 2020

Single std. deduction

+$200

$12,200 → $12,400 · higher in 2020

MFJ std. deduction

+$400

$24,400 → $24,800

Top marginal rate

Unchanged

37% → 37%

Side-by-side scoreboard

2019

$12,200

single standard deduction

MFJ std. ded.
$24,400
Top rate
37%
SS wage base
$132,900
TCJA schedule
2019 profile →

2020

$12,400

single standard deduction

MFJ std. ded.
$24,800
Top rate
37%
SS wage base
$137,700
TCJA schedule
2020 profile →

Single filer brackets

Inclusive taxable-income ceilings for each statutory rate. Open each year profile for MFJ and head-of-household tables.

2019 single
$0–$9,70010%
$9,700–$39,47512%
$39,475–$84,20022%
$84,200–$160,72524%
$160,725–$204,10032%
$204,100–$510,30035%
Over $510,30037%
2020 single
$0–$9,87510%
$9,875–$40,12512%
$40,125–$85,52522%
$85,525–$163,30024%
$163,300–$207,35032%
$207,350–$518,40035%
Over $518,40037%

Tax on taxable income (single)

Ordinary tax only—no credits, AMT, or NIIT. Amounts are taxable income after deductions, not gross wages.

$50,000 taxable

2019$6,859
2020$6,790

Difference: $-68

$100,000 taxable

2019$18,175
2020$18,080

Difference: $-95

$250,000 taxable

2019$62,694
2020$62,295

Difference: $-398

Education

How to read the 2019 vs 2020 differences

Standard deduction deltas

A higher standard deduction lowers taxable income before brackets apply. The single deduction moved $200 (up from 2019 to 2020); MFJ moved $400. Large jumps usually mean a law change (TCJA) or a high-inflation COLA year.

Rate schedule vs indexing

Both years use the tcja schedule, so most differences are inflation-adjusted thresholds—not new rate percentages.

Taxable-income examples

The sample tax table holds taxable income fixed so you can isolate bracket/threshold changes. Real paychecks also change with deductions, FICA wage bases, and credits—so treat the dollar differences as directional, not a full return comparison.

What this page is for

Use it to research historical law, explain a COLA, or brief a before/after TCJA story. For tax years 2020–2026, open the matching US paycheck calculator (for example /calculator/us/2020 or current /calculator/us) to run a full estimate with that year’s brackets.

Compare other years

Compare any two tax years

Standard deductions, top rates, and bracket thresholds side by side.

Current-year paycheck estimate

Historical brackets are for reference. The US calculator models today’s federal rules.

Open US calculator

FAQs

For single filers, the standard deduction went from $12,200 in 2019 to $12,400 in 2020 ($200 change). For married filing jointly, it went from $24,400 to $24,800. Head of household moved from $18,350 to $18,650.

2019 topped out at 37%; 2020 tops out at 37%. These are statutory marginal rates on taxable income in the highest bracket—not effective rates on total income.

Both years use the tcja schedule. Differences are mainly inflation indexing of bracket thresholds and the standard deduction.

Neither year had a personal exemption—the TCJA suspension was in effect for both.

Using only the statutory brackets (no credits): about $6,859 in 2019 vs $6,790 in 2020. That illustration is taxable income after deductions—not gross wages.

Ordinary tax would be about $18,175 in 2019 vs $18,080 in 2020 under the published brackets alone.

The OASDI taxable wage base was $132,900 in 2019 and $137,700 in 2020 ($4,800 change). FICA rates are separate from income-tax brackets.

2020 was higher ($12,400 vs $12,200).

No. These pages compare federal ordinary income-tax brackets and standard deductions only. State rates, local taxes, FICA, AMT, NIIT, and credits are outside this comparison.

Partially. 2020 (/calculator/us/2020) has a matching US paycheck calculator. 2019 is before 2020, so it is published here as an IRS/CRS reference table only. Live engines cover 2020–2026.