Single
| Tax Rate | Taxable Income Range | Tax on Bracket |
|---|---|---|
| 10% | $0 – $9,950 | up to $995 |
| 12% | $9,950 – $40,525 | up to $3,669 |
| 22% | $40,525 – $86,375 | up to $10,087 |
| 24% | $86,375 – $164,925 | up to $18,852 |
| 32% | $164,925 – $209,425 | up to $14,240 |
| 35% | $209,425 – $523,600 | up to $109,961 |
| 37% | $523,600 – and above | — |
Standard deduction (Single): $12,550 | Additional 65+: +$1,700
Married Filing Jointly
| Tax Rate | Taxable Income Range | Tax on Bracket |
|---|---|---|
| 10% | $0 – $19,900 | up to $1,990 |
| 12% | $19,900 – $81,050 | up to $7,338 |
| 22% | $81,050 – $172,750 | up to $20,174 |
| 24% | $172,750 – $329,850 | up to $37,704 |
| 32% | $329,850 – $418,850 | up to $28,480 |
| 35% | $418,850 – $628,300 | up to $73,308 |
| 37% | $628,300 – and above | — |
Standard deduction (Married Filing Jointly): $25,100 | Additional 65+: +$1,350
Married Filing Separately
| Tax Rate | Taxable Income Range | Tax on Bracket |
|---|---|---|
| 10% | $0 – $9,950 | up to $995 |
| 12% | $9,950 – $40,525 | up to $3,669 |
| 22% | $40,525 – $86,375 | up to $10,087 |
| 24% | $86,375 – $164,925 | up to $18,852 |
| 32% | $164,925 – $209,425 | up to $14,240 |
| 35% | $209,425 – $314,150 | up to $36,654 |
| 37% | $314,150 – and above | — |
Standard deduction (Married Filing Separately): $12,550
Head of Household
| Tax Rate | Taxable Income Range | Tax on Bracket |
|---|---|---|
| 10% | $0 – $14,200 | up to $1,420 |
| 12% | $14,200 – $54,200 | up to $4,800 |
| 22% | $54,200 – $86,350 | up to $7,073 |
| 24% | $86,350 – $164,900 | up to $18,852 |
| 32% | $164,900 – $209,400 | up to $14,240 |
| 35% | $209,400 – $523,600 | up to $109,970 |
| 37% | $523,600 – and above | — |
Standard deduction (Head of Household): $18,800 | Additional 65+: +$1,700
Example: $75,000 Income (Single, 2021)
Effective rate: 16.3% | Marginal rate: 22%
Frequently Asked Questions
What are the 2021 federal income tax brackets?
For 2021, there are 7 marginal tax rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The specific income ranges depend on your filing status (Single, Married Filing Jointly, Married Filing Separately, or Head of Household).
What is the standard deduction for 2021?
The 2021 standard deduction is $12,550 for Single filers, $25,100 for Married Filing Jointly, $12,550 for Married Filing Separately, and $18,800 for Head of Household.
How do I calculate my 2021 tax?
Apply each tax rate only to the income within that bracket. For example, a Single filer earning $75,000 in 2021 would owe approximately $12,249 in federal income tax (before credits), for an effective rate of 16.3%.
What is the difference between marginal and effective tax rate in 2021?
Your marginal rate is the rate on your last dollar of income (your highest bracket). Your effective rate is your total tax divided by total income — it is always lower because earlier dollars are taxed at lower rates. For $75,000 in 2021, the marginal rate is 22% but the effective rate is only 16.3%.
Did tax brackets change from 2020 to 2021?
The 7 tax rates (10%–37%) have stayed the same since 2018. However, the income thresholds are adjusted annually for inflation, so slightly more income falls into lower brackets each year. This means someone earning the same salary pays slightly less in federal tax in 2021 than in 2020.
How does filing status affect my 2021 tax bracket?
Filing status significantly changes where each bracket starts. Married Filing Jointly thresholds are roughly double those for Single filers, creating a "marriage bonus." Head of Household thresholds are wider than Single but narrower than MFJ. Choosing the correct status can save thousands of dollars.
Federal Income Tax Brackets for 2021: Complete Analysis
The 2021 federal income tax system uses 7 marginal tax brackets, with rates ranging from 10% to 37%. Under this progressive structure, each dollar of income is taxed at the rate of the bracket it falls into — your first dollar and your last dollar may be taxed at entirely different rates. For a single filer earning $75,000 in 2021, the total federal income tax comes to $12,248.5, producing an effective tax rate of 16.3% — significantly lower than the marginal rate of 22% that applies only to income above $40,525.
The standard deduction increased by $150 compared to 2020, reflecting inflation adjustments required by the Tax Cuts and Jobs Act of 2017. For 2021, the standard deduction is $12,550 for single filers, $25,100 for married couples filing jointly, $12,550 for married filing separately, and $18,800 for head of household. These deductions reduce taxable income before brackets are applied, meaning a single filer earning $75,000 actually pays tax on only $62,450 of income.
A married couple filing jointly with $150,000 in combined income would owe approximately $24,497 in federal tax (16.3% effective rate), while a single filer at $500,000 faces a much higher 29.9% effective rate on $149,544.25 in total tax. The bracket structure ensures that higher earners pay a larger share of their income in taxes, but the progressive marginal system means even high-income filers benefit from the lower rates on their first dollars earned.
This bracket data is sourced from IRS revenue procedures and official publications for tax year 2021. The 7-bracket system has been in place since the Tax Cuts and Jobs Act of 2017 took effect for tax year 2018, though bracket thresholds are adjusted annually for inflation using the Chained Consumer Price Index (C-CPI-U). State and local taxes are separate from these federal brackets and vary widely across jurisdictions — see the state tax comparison page for details on how state-level obligations interact with federal tax brackets.
Compare Bracket Changes by Year
Tax bracket thresholds are adjusted annually for inflation. Select a year to compare how brackets have shifted since 2020.
Tax Guides
How Brackets Work
Marginal rates explained with real examples.
Marginal vs. Effective Rate
Why your effective rate is always lower than your top bracket.
Standard vs. Itemized
When to itemize deductions and the SALT cap impact.
Tax Planning by Bracket
Strategies for 401(k), HSA, Roth conversions, and more.
What the 2021 Brackets Actually Mean for Your Return
For tax year 2021, federal income tax is imposed across 7 marginal brackets, running from 10% at the bottom to 37% at the top. The Single bracket structure places the top 37% rate at income above $523,600, while Married Filing Jointly households do not reach that same top rate until combined income exceeds $628,300 — roughly double the single threshold for most rungs. Thresholds are indexed to inflation under the Tax Cuts and Jobs Act framework, so the 2021 bands differ from earlier years even though the seven rate percentages themselves have not changed since 2018.
A practical example makes the progressivity visible. A Single filer with $75,000 of taxable income in 2021 owes approximately $12,249 in federal income tax before credits. That produces an effective tax rate of 16.3% even though the taxpayer's marginal rate — the rate applied to the last dollar earned — is 22%. The gap exists because earlier dollars are taxed at 10%, 12%, and 22% before any income reaches the 22% band. The standard deduction of $12,550 (Single) or $25,100 (Married Filing Jointly) is subtracted from gross income before these rates apply, which is why many households with modest wages pay zero federal income tax in practice.
Reading this table correctly matters for planning. A raise that pushes taxable income from one bracket into the next does not retroactively tax earlier earnings at the higher rate — only the dollars above the new threshold are taxed at the higher percentage. Similarly, pre-tax contributions to a 401(k), traditional IRA, or HSA reduce the taxable income figure against which these 2021 brackets are applied, so the value of a deduction equals the contribution multiplied by your marginal rate, not your effective rate. This page presents IRS-published figures and worked arithmetic for illustrative purposes; it is data reporting and not tax advice. Filing decisions, credit eligibility, state tax interaction, and alternative minimum tax exposure depend on the full return and should be reviewed with a qualified tax professional.
Source: IRS Revenue Procedure for tax year 2021. Bracket thresholds are adjusted annually for inflation. This page is informational and does not constitute tax advice.
Read our methodology — how this data is sourced, computed, and verified.