Tax Year 2024
2024 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 – $11,600 | $1,160 |
| 12% | $11,600 – $47,150 | $4,266 |
| 22% | $47,150 – $100,525 | $11,743 |
| 24% | $100,525 – $191,950 | $21,942 |
| 32% | $191,950 – $243,725 | $16,568 |
| 35% | $243,725 – $365,600 | $42,656 |
| 37% | $365,600 and above | — |
“Tax on bracket” is the maximum federal tax owed within that bracket only.
Standard Deduction (2024)
For married filing separately filers in 2024, the standard deduction is $14,600. 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 $47,150 (the start of the 22% bracket), the first $11,600 is still taxed at 10%, the next portion at 12%, and only the amount above $47,150 at 22%.
To estimate your actual tax bill with deductions, credits, and state taxes, use the Kalkfin Tax Calculator.