Tax Year 2023
2023 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 – $11,000 | $1,100 |
| 12% | $11,000 – $44,725 | $4,047 |
| 22% | $44,725 – $95,375 | $11,143 |
| 24% | $95,375 – $182,050 | $20,802 |
| 32% | $182,050 – $231,250 | $15,744 |
| 35% | $231,250 – $346,875 | $40,469 |
| 37% | $346,875 and above | — |
“Tax on bracket” is the maximum federal tax owed within that bracket only.
Standard Deduction (2023)
For married filing separately filers in 2023, the standard deduction is $13,850. 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 $44,725 (the start of the 22% bracket), the first $11,000 is still taxed at 10%, the next portion at 12%, and only the amount above $44,725 at 22%.
To estimate your actual tax bill with deductions, credits, and state taxes, use the Kalkfin Tax Calculator.