2023 Tax Rate Schedules

2023 Tax Rate Schedules

Summary: The Tax Rate Schedules are shown so you can see the tax rate that applies to all levels of taxable income. Don’t use them to figure you tax. Instead, see the instructions for line 16.

Schedule X—Use if your filing status is Single.

If your taxable income is: Over--But not over--The tax is:
$0$11,00010% of the amount over $0
11,00044,725$1,100.00 plus 12% of the amount over 11,000
4472595,3755,147.00 plus 22% of the amount over 44,725
95,375182,10016,290.00 plus 24% of the amount over 95,375
182,100231,25037,104.00 plus 32% of the amount over 182,100
231,250578,12552,832.00 plus 35% of the amount over 231,250
578,125no limit174,238.25 plus 37% of the amount over 578,125

Schedule Y-1—Use if your filing status is Married filing jointly or Qualifying surviving spouse.

If your taxable income is: Over--But not over--The tax is:
$022,00010% of the amount over $0
22,00089,450$2,200.00 plus 12% of the amount over 22,000
89,450190,75010,294.00 plus 22% of the amount over 89,450
190,750364,20032,580.00 plus 24% of the amount over 190,750
364,200462,50074,208.00 plus 32% of the amount over 364,200
462,500693,750105,664.00 plus 35% of the amount over 462,500
693,750no limit186,601.50 plus 37% of the amount over 693,750

Schedule Y-2—Use if your filing status is Married filing separately.

If your taxable income is: Over--But not over--The tax is:
$011,00010% of the amount over $0
11,00044,725$1,100.00 plus 12% of the amount over 11,000
44,72595,3755,147.00 plus 22% of the amount over 44,725
95,375182,10016,290.00 plus 24% of the amount over 95,375
182,100231,25037,104.00 plus 32% of the amount over 182,100
231,250346,87552,832.00 plus 35% of the amount over 231,250
346,875no limit93,300.75 plus 37% of the amount over 346,875

Schedule Z—Use if your filing status is Head of household.

If your taxable income is: Over--But not over--The tax is:
$015,70010% of the amount over $0
15,70059,850$1,570.00 plus 12% of the amount over 15,700
59,85095,3506,868.00 plus 22% of the amount over 59,850
95,350182,10014,678.00 plus 24% of the amount over 95,350
182,100231,25035,498.00 plus 32% of the amount over 182,100
231,250578,10051,226.00 plus 35% of the amount over 231,250
578,100no limit172,623.50 plus 37% of the amount over 578,100