Single std. deduction
−$900
$13,850 → $12,950 · higher in 2023
20232022
2023 vs 2022 Federal Tax Brackets
Both years use the tcja schedule; differences are mainly inflation indexing. Single standard deduction $13,850 vs $12,950; top rate 37% vs 37%.
By Sammy S. · Founder · AuthorUpdated for 2023
MFJ std. deduction
−$1,800
$27,700 → $25,900
Top marginal rate
Unchanged
37% → 37%
Side-by-side scoreboard
2023
$13,850
single standard deduction
- MFJ std. ded.
- $27,700
- Top rate
- 37%
- SS wage base
- $160,200
TCJA schedule
2022
$12,950
single standard deduction
- MFJ std. ded.
- $25,900
- Top rate
- 37%
- SS wage base
- $147,000
TCJA schedule
Single filer brackets
Inclusive taxable-income ceilings for each statutory rate. Open each year profile for MFJ and head-of-household tables.
2023 single
$0–$11,00010%
$11,000–$44,72512%
$44,725–$95,37522%
$95,375–$182,10024%
$182,100–$231,25032%
$231,250–$578,12535%
Over $578,12537%
2022 single
$0–$10,27510%
$10,275–$41,77512%
$41,775–$89,07522%
$89,075–$170,05024%
$170,050–$215,95032%
$215,950–$539,90035%
Over $539,90037%
Tax on taxable income (single)
Ordinary tax only—no credits, AMT, or NIIT. Amounts are taxable income after deductions, not gross wages.
| Taxable income | 2023 | 2022 | Difference |
|---|---|---|---|
| $50,000 | $6,308 | $6,617 | $310 |
| $100,000 | $17,400 | $17,836 | $436 |
| $250,000 | $59,395 | $61,253 | $1,859 |
$50,000 taxable
2023$6,308
2022$6,617
Difference: $310
$100,000 taxable
2023$17,400
2022$17,836
Difference: $436
$250,000 taxable
2023$59,395
2022$61,253
Difference: $1,859
Education
How to read the 2023 vs 2022 differences
Standard deduction deltas
A higher standard deduction lowers taxable income before brackets apply. The single deduction moved $900 (down from 2023 to 2022); MFJ moved $1,800. 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.
Related tools
US paycheck calculatorCurrent federal and state rulesTax bracket calculatorMarginal vs effective brackets401(k) & IRA limits by yearHistorical contribution ceilingsCapital gains tax by stateState gain treatmentState tax compareSide-by-side take-homeSalary comparison by stateTake-home ladders by state
Current-year paycheck estimate
Historical brackets are for reference. The US calculator models today’s federal rules.
Open US calculatorFAQs
For single filers, the standard deduction went from $13,850 in 2023 to $12,950 in 2022 ($-900 change). For married filing jointly, it went from $27,700 to $25,900. Head of household moved from $20,800 to $19,400.
2023 topped out at 37%; 2022 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 $6,308 in 2023 vs $6,617 in 2022. That illustration is taxable income after deductions—not gross wages.
Ordinary tax would be about $17,400 in 2023 vs $17,836 in 2022 under the published brackets alone.
The OASDI taxable wage base was $160,200 in 2023 and $147,000 in 2022 ($-13,200 change). FICA rates are separate from income-tax brackets.
2023 was higher ($13,850 vs $12,950).
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.
Yes. Open the 2023 engine at /calculator/us/2023 and the 2022 engine at /calculator/us/2022. Live US paycheck calculators on this site cover 2020–2026; earlier hub years are reference tables only.