2022 Individual Tax Rates

Tax Rate Taxable Income
Single
10% $1 – 10,275
12% $10,276 – 41,775
22% $41,776 – 89,075
24% $89,076 – 170,050
32%

$170,051 – 215,950

35%

$215,951 – 539,900

37% Over $539,901
Married Joint
10% $1 – 20,550
12%

$20,551 – 83,550

22%

$83,551 – 178,150

24% $178,151 – 340,100
32% $340,101 – 431.900
35%

$431,901 – 647,850

37% Over $647,851
Married Separate
10% $1 – 10,275
12%

$10,276 – 41,775

22% $41,776 – 89,075
24% $89,076 – 170,050
32% $170,051 – 215,950
35%

$215,951 – 323,925

37% Over $323,926
Head of Household
10% $1 – 14,650
12% $14,651 – 55,900
22% $55,901 – 89,050
24% $89,051 – 170,500
32% $170,501 – 215,950
35% $215,951 – 539,900
37% Over $539,901
   

2022 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.

2022 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.