US Federal Individual Income Tax Marginal Brackets (Current Year)
PlainTaxCalc presents the current federal individual income tax bracket schedule for the most recent year filed.
Research period:
Research question
What are the current US federal individual income tax marginal brackets for single filers, and how does the bracket structure progress across income tiers?
Methodology
This ranking reflects the current dataset, sourced from the agency referenced in the citation below and updated automatically as new filings are processed.
Coverage and exclusions: the source agency occasionally suppresses values for confidentiality, small sample size, or quality control, and suppressed rows are excluded from this ranking rather than shown as zero. If the agency later revises a figure, the revised value replaces the old one automatically the next time our data is refreshed.
Data provenance: we pull each release as it becomes available and normalize it into our database; a later release simply supersedes the one before it, so readers never see a mix of old and new figures on the same page.
Comparability across years: when the source agency revises its release schedule, definitions, or coverage, we note the affected years on the methodology page so readers can compare like-with-like rather than across a changed measurement.
Editorial governance: a named editor reviews every ranking page before publication (see the byline above). If an entity disputes a figure attributed to it, corrections are checked against the official source record before any change is made.
Every number on this page can be traced back to its source by following the entity links and the citation below, so independent verification never requires anything beyond the original public source.
See the methodology page for the complete data-update process, source vintage, and field definitions.
US Federal Individual Income Tax Marginal Brackets (Current Year)
Live data: reflects the current dataset
The ranked top 7
Every row below reflects the current 7-record dataset. Reload the page after new data is processed to see the latest values.
| # | Low | High | Marginal rate | Year |
|---|---|---|---|---|
| 1 | 0 | 12,400 | 0.1 | 2,026 |
| 2 | 12,400 | 50,400 | 0.12 | 2,026 |
| 3 | 50,400 | 105,700 | 0.22 | 2,026 |
| 4 | 105,700 | 201,775 | 0.24 | 2,026 |
| 5 | 201,775 | 256,225 | 0.32 | 2,026 |
| 6 | 256,225 | 640,600 | 0.35 | 2,026 |
| 7 | 640,600 | 1,000,000,000,000,000 | 0.37 | 2,026 |
Source: Internal Revenue Service, IRS Revenue Procedures and federal income tax bracket schedules. Values reflect the current dataset, refreshed as new filings are processed. Internal Revenue Service, IRS Revenue Procedures and federal income tax bracket schedules. Values reflect the current dataset, refreshed as new filings are processed.
Findings
Top entity in the ranking
The top-ranked record in this dataset is 0, with a value of 0.1 on the Marginal rate column. The full top-7 set is rendered in the table above. Every value comes directly from the current dataset; no number is hardcoded into this page. When the source agency publishes a revision, the ranking and the prose around it update automatically.
Distribution shape
The gap between the top-ranked record (0.1) and the 7th-ranked record (0.37) characterizes how concentrated the top of the distribution is. Where the top value is many multiples of the median value of the visible set, the population is highly concentrated, a small number of entities accumulate the bulk of the measured quantity. Where the top and bottom of the visible set are close together, the distribution is relatively flat across the top end. The full distribution beyond this top-7 cut is summarized in the aggregate context section below and explored in the linked entity profiles.
Aggregate context
Across the full population behind this ranking, here are the summary statistics: how many records exist in total, the sum of the ranking metric across all qualifying records, and the mean per-record value. The methodology page documents the exact filter applied (records with null or zero values on the ranking metric are excluded). This aggregate row is computed from the same dataset that powers the ranking above.
Source provenance
The records in this ranking originate from Internal Revenue Service, specifically the IRS Revenue Procedures and federal income tax bracket schedules. PlainTaxCalc ingests the source vintage published by the agency and keeps this page current, there is no static export carrying stale numbers, and a newly published dataset is reflected here within hours. The methodology page documents the source URL, the vintage date, and the steps applied to prepare the data.
Why this ranking matters
Rankings like this one let a reader scan a population quickly and identify outliers, concentrations, and patterns that warrant deeper investigation. The detail pages linked from each entity in the table above give the full per-entity context: time-series history where available, related metrics from adjacent tables, and links onward to the underlying source records. The methodology page explains how an entity earns inclusion in the dataset and how the ranking column is computed at the source.
What this analysis cannot tell us
Federal income tax marginal brackets apply to taxable income, which is AGI less the standard deduction or itemized deductions and other above-the-line and below-the-line adjustments. Headline marginal rate is the rate paid on the next dollar of taxable income within the bracket, not the average rate across all income. Effective rates are materially lower than top marginal rates for most filers. Filing-status-specific schedules (single, MFJ, HoH, MFS) have different thresholds; MFJ thresholds are approximately 2x single across lower brackets but compress in the top brackets per the marriage-penalty design. Bracket thresholds adjust annually for inflation per IRS Section 1(f) - the schedule reflects the most recently filed year. Some income categories face separate rate schedules, long-term capital gains and qualified dividends, alternative minimum tax, net investment income tax, which are not captured in this dataset. The schedule excludes refundable and non-refundable credits (EITC, CTC, ACTC) which materially affect tax owed and are not bracket-rate-dependent.
Secondary cut from the same source
Married filing jointly bracket schedule, thresholds approximately 2x single (with phase-out exceptions in top brackets)
Sources
- Internal Revenue Service, Revenue Procedure Annual Inflation Adjustments - https://www.irs.gov/
- Tax Foundation, Federal Individual Income Tax Brackets - https://taxfoundation.org/data/all/federal/