2023 Tax Tables

Resources & Tools
Tax Tables

 

 

Individual, Trusts & Estates, and Corporate Income Tax Rates for 2023 as Follows:
 
Single Individuals
If taxable income is over: But not over:      The tax is:
$0 $11,000   10% of the amt over $0
$11,001 $44,725   $1,100.00 plus 12% of the amt over $11,000
$44,726 $95,375   $5,147.00 plus 22% of the amt over $44,725
$95,376 $182,100   $16,290.00 plus 24% of the amt over $95,375
$182,101 $231,250   $37,104.00 plus 32% of the amt over $182,100
$231,251 $578,125   $52,832.00 plus 35% of the amt over $231,250
$578,126 no limit   $174,238.25 plus 37% of the amt over $578,125
 
Married Filing Jointly or Qualifying Widow(er)
If taxable income is over: But not over:   The tax is:
$0 $22,000   10% of the amt over $0
$22,001 $89,450   $2,200.00 plus 12% of the amt over $22,000
$89,451 $190,750   $10,294.00 plus 22% of the amt over $89,450
$190,751 $364,200   $32,580.00 plus 24% of the amt over $190,750
$364,201 $462,500   $74,208.00 plus 32% of the amt over $364,200
$462,501 $693,750   $105,664.00 plus 35% of the amt over $462,500
$693,751 no limit   $186,601.50 plus 37% of the amt over $693,750
 
Married Filing Separately
If taxable income is over: But not over:   The tax is:
$0 $11,000   10% of the amt over $0
$11,001 $44,725   $1,100.00 plus 12% of the amt over $11,000
$44,726 $95,375   $5,147.00 plus 22% of the amt over $44,725
$95,376 $182,100   $16,290.00 plus 24% of the amt over $95,375
$182,101 $231,250   $37,104.00 plus 32% of the amt over $182,100
$231,251 $346,875   $52,832.00 plus 35% of the amt over $231,250
$346,876 no limit   $93,300.75 plus 37% of the amt over $346,875
 
Head of Household
If taxable income is over: But not over:   The tax is:
$0 $15,700   10% of the amt over $0
$15,701 $59,850   $1,570.00 plus 12% of the amt over $15,700
$59,851 $95,350   $6,868.00 plus 22% of the amt over $59,850
$95,351 $182,100   $14,678.00 plus 24% of the amt over $95,350
$182,101 $231,250   $35,498.00 plus 32% of the amt over $182,100
$231,251 $578,100   $51,226.00 plus 35% of the amt over $231,250
$578,101 no limit   $172,623.50 plus 37% of the amt over $578,100
 
Trusts and Estates
If taxable income is over: But not over:   The tax is:
$0 $2,900   10% of the amt over $0
$2,901 $10,550   $290.00 plus 24% of the amt over $2,900
$10,551 $14,450   $2,126.00 plus 35% of the amt over $10,550
$14,451 no limit   $3,491.00 plus 37% of the amt over $14,450
 
Corporations
If taxable income is over: But not over:   The tax is:
$0 $50,000   15% of the amt over $0
$50,000 $75,000   $7,500 plus 25% of the amt over 50,000
$75,000 $100,000   $13,750 plus 34% of the amt over 75,000
$100,000 $335,000   $22,250 plus 39% of the amt over 100,000
$335,000 $10,000,000   $113,900 plus 34% of the amt over 335,000
$10,000,000 $15,000,000   $3,400,000 plus 35% of the amt over 10,000,000
$15,000,000 $18,333,333   $5,150,000 plus 38% of the amt over 15,000,000
$18,333,333 no limit   35% of the amt over 18,333,333

 

 

2022 Tax Tables

Resources & Tools
Tax Tables

 

 

Individual, Trusts & Estates, and Corporate Income Tax Rates for 2022 as Follows:
 
Single Individuals
If taxable income is over: But not over:      The tax is:
$0 $10,275   10% of the amt over $0
$10,276 $41,775   $1,027.50 plus 12% of the amt over $10,275
$41,776 $89,075   $4,807.50 plus 22% of the amt over $41,775
$89,076 $170,050   $15,213.50 plus 24% of the amt over $89,075
$170,051 $215,950   $34,647.50 plus 32% of the amt over $170,050
$215,951 $539,900   $49,335.50 plus 35% of the amt over $215,950
$539,901 no limit   $162,718.00 plus 37% of the amt over $539,900
 
Married Filing Jointly or Qualifying Widow(er)
If taxable income is over: But not over:   The tax is:
$0 $20,550   10% of the amt over $0
$20,551 $83,550   $2,055.00 plus 12% of the amt over $20,550
$83,551 $178,150   $9,615.00 plus 22% of the amt over $83,550
$178,151 $340,150   $30,427.00 plus 24% of the amt over $178,150
$340,151 $431,900   $69,295.00 plus 32% of the amt over $340,150
$431,901 $647,850   $98,671.00 plus 35% of the amt over $431,900
$647,851 no limit   $174,253.50 plus 37% of the amt over $647,850
 
Married Filing Separately
If taxable income is over: But not over:   The tax is:
$0 $10,275   10% of the amt over $0
$10,276 $41,775   $1,027.50 plus 12% of the amt over $10,275
$41,776 $89,075   $4,807.50 plus 22% of the amt over $41,775
$89,076 $170,050   $15,213.50 plus 24% of the amt over $89,075
$170,051 $215,950   $34,647.50 plus 32% of the amt over $170,050
$215,951 $323,925   $49,335.50 plus 35% of the amt over $215,950
$323,926 no limit   $87,126.75 plus 37% of the amt over $323,925
 
Head of Household
If taxable income is over: But not over:   The tax is:
$0 $14,650   10% of the amt over $0
$14,651 $55,900   $1,465.00 plus 12% of the amt over $14,650
$55,901 $89,050   $6,415.00 plus 22% of the amt over $55,900
$89,051 $170,050   $13,708.00 plus 24% of the amt over $89,050
$170,051 $215,950   $33,148.00 plus 32% of the amt over $170,050
$215,951 $539,900   $47,836.00 plus 35% of the amt over $215,950
$539,901 no limit   $161,218.50 plus 37% of the amt over $539,900
 
Trusts and Estates
If taxable income is over: But not over:   The tax is:
$0 $2,750   10% of the amt over $0
$2,751 $9,850   $275.00 plus 24% of the amt over $2,750
$9,851 $13,450   $1,979.00 plus 35% of the amt over $9,850
$13,451 no limit   $3,239.00 plus 37% of the amt over $13,450
 
Corporations
If taxable income is over: But not over:   The tax is:
$0 $50,000   15% of the amt over $0
$50,000 $75,000   $7,500 plus 25% of the amt over 50,000
$75,000 $100,000   $13,750 plus 34% of the amt over 75,000
$100,000 $335,000   $22,250 plus 39% of the amt over 100,000
$335,000 $10,000,000   $113,900 plus 34% of the amt over 335,000
$10,000,000 $15,000,000   $3,400,000 plus 35% of the amt over 10,000,000
$15,000,000 $18,333,333   $5,150,000 plus 38% of the amt over 15,000,000
$18,333,333 no limit   35% of the amt over 18,333,333