Tax brackets

In the United States, a tax is imposed on income by the federal government, most state governments, and many local governments. The income tax is determined by applying a tax rate, which may increase as income increases, to taxable income as defined.

There are seven federal personal income tax rates in the United States: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The tax bracket depends on the filing status, and IRS adjusts the brackets every year to prevent that people are pushed into higher tax brackets due to inflation instead of increasing the real income.

In the below first table we have collected the tax brackets and federal income tax rates that relate to the 2019 tax year and relate to the federal income tax return you will file in 2020.

The second table shows the amount of Standard Deduction amount in 2019, which reduces the taxable income. This amount has also been adjusted: single filers can deduct $200 more and married couples can deduct $400 more from their income.

Federal Tax Brackets


Taxable income Tax rate
$0 - $9,700 10.00%
$9,701 - $39,475 12.00%
$39,476 - $84,200 22.00%
$84,201 - $160,725 24.00%
$160,726 - $204,100 32.00%
$204,101 - $510,300 35.00%
$510,301 - 37.00%
Taxable income Tax rate
$0 - $19,400 10.00%
$19,401 - $78,950 12.00%
$78,951 - $168,400 22.00%
$168,401 - $321,450 24.00%
$321,451 - $408,200 32.00%
$408,201 - $612,350 35.00%
$612,351 - 37.00%
Taxable income Tax rate
$0 - $9,700 10.00%
$9,701 - $39,475 12.00%
$39,476 - $84,200 22.00%
$84,201 - $160,725 24.00%
$160,726 - $204,100 32.00%
$204,101 - $306,175 35.00%
$306,176 - 37.00%
Taxable income Tax rate
$0 - $13,850 10.00%
$13,851 - $52,850 12.00%
$52,851 - $84,200 22.00%
$84,201 - $160,700 24.00%
$160,701 - $204,100 32.00%
$204,101 - $510,300 35.00%
$510,301 - 37.00%

Standard Deductions

Filing status Standard deduction
Single $12,200
Married, filing jointly $24,400
Married, filing separately $12,200
Head of Household $18,350