2023 Tax Rate Schedules

Individuals
Schedule X-Single
If taxable income is over: But not over: The tax is:
$          0 $  11,000 10% of taxable income
$   11,000 $  44,725 $1,100 plus 12% of the excess over $11,000
$  44,725 $  95,375 $5,147 plus 22% of the excess over $44,725
$  95,375 $ 182,100 $16,290 plus 24% of the excess over $95,375
$ 182,100 $ 231,250 $37,104 plus 32% of the excess over $182,100
$ 231,250 $ 578,125 $52,832 plus 35% of the excess over $231,250
$ 578,125 — $174,238.25 plus 37% of the excess over $578,125

 

Schedule Y-1-Married Filing Jointly or Qualifying surviving spouse
If taxable income is over: But not over: The tax is:
$          0 $  22,000 10% of taxable income
$  22,000 $  89,450 $2,200 plus 12% of the excess over $22,000
$  89,450 $ 190,750 $10,294 plus 22% of the excess over $89,450
$ 190,750 $ 364,200 $32,580 plus 24% of the excess over $190,750
$ 364,200 $ 462,500 $74,208 plus 32% of the excess over $364,200
$ 462,500 $ 693,750 $105,664 plus 35% of the excess over $462,500
$ 693,750 — $186,601.5 plus 37% of the excess over $693,750

 

Schedule Z-Head of Household
If taxable income is over: But not over: The tax is:
$          0 $  15,700 10% of taxable income
$  15,700 $  59,850 $1,570 plus 12% of the excess over $15,700
$  59,850 $  95,350 $6,868 plus 22% of the excess over $59,850
$  95,350 $ 182,100 $14,678 plus 24% of the excess over $95,350
$ 182,100 $ 231,250 $35,498 plus 32% of the excess over $182,100
$ 231,250 $ 578,100 $51,226 plus 35% of the excess over $231,250
$ 578,100 — $172,623.5 plus 37% of the excess over $578,100

 

Schedule Y-2-Married Filing Separately
If taxable income is over: But not over: The tax is:
$          0 $    11,000 10% of taxable income
$    11,000 $  44,725 $1,100 plus 12% of the excess over $11,000
$  44,725 $  95,375 $5,147 plus 22% of the excess over $44,725
$  95,375 $ 182,100 $16,290 plus 24% of the excess over $95,375
$ 182,100 $ 231,250 $37,104 plus 32% of the excess over $182,100
$ 231,250 $ 346,875 $52,832 plus 35% of the excess over $231,250
$ 346,875 — $93,300.75 plus 37% of the excess over $346,875