2024 Tax Brackets Married Filing Separately Single. For the tax year 2024, the top tax rate is 37% for individual single taxpayers with incomes greater than $609,350 ($731,200 for married couples filing jointly). For tax year 2024, which applies to taxes filed in 2025, there are seven federal tax brackets with income tax rates of 10%, 12%, 22%, 24%, 32, 35%, and 37%.

To figure out your tax bracket, first look at the rates for the filing status you plan to use: Single, married filing jointly or qualifying widow(er), married filing separately and head of household.