2023 Individual Tax Rates

Tax Rate Taxable Income
Single
10% $1 – 11,000
12% $11,001 – 44,725
22% $44,726 – 95,375
24% $95,376 – 182,100
32%

$182,101 – 231,250

35%

$231,251 – 578,100

37% Over $578,101
Married Joint
10% $1 – 22,000
12%

$22,001 – 89,450

22%

$89,451 – 190,750

24% $190,751 – 364,200
32% $364,201 – 462.500
35%

$462,501 – 693,750

37% Over $693,751
Married Separate
10% $1 – 11,000
12%

$11,001 – 44,725

22% $$44,726 – 95,375
24% $$95,376 – 182,100
32% $182,101 – 231,250
35%

$231,251 – 346,875

37% Over $346,876
Head of Household
10% $1 – 15,700
12% $15,701 – 59,850
22% $59,851 – 95,350
24% $95,351 – 182,100
32% $182,101 – 231,250
35% $231,251 – 578,1000
37% Over $578,101
   

2023 Medicare tax on earned income. A 0.9% Medicare surtax is imposed on wages and self-employment income exceeding $200,000 for singles and $250,000 for married couples.

2023 Medicare tax on unearned Income. A 3.8% Medicare tax is imposed on unearned income (interest, dividends, annuities, royalties, and certain rents) for singles with modified AGI exceeding $200,000 and for married couples with AGI exceeding $250,000.