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2023 Federal Individual Income Tax Rate Schedule 

Below is the 2023 federal income tax rate schedule for "ordinary income" based on filing status.

Single

If taxable income is between: $1 to $11,000 x 10% minus $0 = Tax* $11,001 to $44,725 x 12% minus $220 = Tax* $44,726 to $95,375 x 22% minus $4,693 = Tax* $95,376 to $182,100 x 24% minus $6,600 = Tax* $182,101 to $231,250 x 32% minus $21,168 = Tax* $231,251 to $578,125 x 35% minus $28,106 = Tax* $578,126 to ................. x 37% minus $39,668 = Tax*

Head of Household

If taxable income is between: $1 to $15,700 x 10% minus $0 = Tax* $15,701 to $59,850 x 12% minus $314 = Tax* $59,851 to $95,350 x 22% minus $6,299 = Tax* $95,351 to $182,100 x 24% minus $8,206 = Tax* $182,101 to $231,250 x 32% minus $22,774 = Tax* $231,251 to $578,100 x 35% minus $29,712 = Tax* $578,101 to ................. x 37% minus $41,274 = Tax*

Married Filing Jointly OR Qualifying Widow(er)

If taxable income is between: $1 to $22,000 x 10% minus $0 = Tax* $22,001 to $89,450 x 12% minus $440 = Tax* $89,451 to $190,750 x 22% minus $9,385 = Tax* $190,751 to $364,200 x 24% minus $13,200 = Tax* $364,201 to $462,500 x 32% minus $42,336 = Tax* $462,501 to $693,750 x 35% minus $56,211 = Tax* $693,751 to ................. x 37% minus $70,086 = Tax*

Married Filing Separately

If taxable income is between: $1 to $11,000 x 10% minus $0 = Tax* $11,001 to $44,725 x 12% minus $220 = Tax* $44,726 to $95,375 x 22% minus $4,693 = Tax* $95,376 to $182,100 x 24% minus $6,600 = Tax* $182,101 to $231,250 x 32% minus $21,168 = Tax* $231,251 to $346,875 x 35% minus $28,106 = Tax* $346,876 to ................. x 37% minus $35,043 = Tax*

Example Federal income Tax Calculation

For tax year 2023, Joe is a SINGLE taxpayer and has ordinary taxable income in the amount of $53,500. What is his regular federal income tax? Using the 2023 regular income tax rate schedule above for a single person, Joe's federal income tax is $7,077. $53,500 X 22% = $11,770 - $4,693 = $7,077*

*The IRS tax tables MUST be used for taxable income LESS THAN $100,000 to calculate the EXACT income tax. The calculations above should come within $100 of the EXACT income tax.