Tax Year 2022
2022 Federal Tax Brackets
Married Filing Separately filing status
Income Tax Brackets
These are marginal rates — each rate applies only to income within that range.
| Tax Rate | Income Range | Tax on Bracket |
|---|---|---|
| 10% | $0 – $10,275 | $1,028 |
| 12% | $10,275 – $41,775 | $3,780 |
| 22% | $41,775 – $89,075 | $10,406 |
| 24% | $89,075 – $170,050 | $19,434 |
| 32% | $170,050 – $215,950 | $14,688 |
| 35% | $215,950 – $323,925 | $37,791 |
| 37% | $323,925 and above | — |
“Tax on bracket” is the maximum federal tax owed within that bracket only.
Standard Deduction (2022)
For married filing separately filers in 2022, the standard deduction is $12,950. This amount is subtracted from your gross income before applying the brackets above. Most filers take the standard deduction rather than itemizing.
How brackets work
US income tax is progressive — only the income within each bracket is taxed at that rate. If your taxable income is $41,775 (the start of the 22% bracket), the first $10,275 is still taxed at 10%, the next portion at 12%, and only the amount above $41,775 at 22%.
To estimate your actual tax bill with deductions, credits, and state taxes, use the Kalkfin Tax Calculator.