Daňové pásma 2021 – 2022 a federálne sadzby dane z príjmu
Daňové pásma 2021 – 2022 a federálne sadzby dane z príjmu
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The tax rates depends on your filing status and the taxable income reported for the year. For the 2022 tax year — which is when you file your tax return next spring — the tax cap is rising to reflect the highest annual inflation rate in decades.

Tax brackets allow you to determine how much tax rates you must pay for the year. Below is a guide to the tax brackets for the 2022 and 2021 tax years and how to calculate the tax brackets that apply to your taxable income.

2021 income tax rates brackets (now deferred until October 2022)

There are seven federal tax brackets for tax year 2021: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. Your tax filing status and taxable income (such as wages) determine which category you fall into.

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Tax brackets for single filers in 2021

If taxable income is: The tax due is:
Not over $9,950 10% of the taxable income
Over $9,950 but $40,525 $995 plus 12% of the excess over $9,950
Over $40,525 but not over $86,375 $4,664 plus 22% of the excess over $40,525
Over $86,375 but not over $164,925 $14,751 plus 24% of the excess over $86,375
Over $164,925 but not over $209,425 $33,603 plus 32% of the the excess over $164,925
Over $209,425 but not over $523,600 $47,843 plus 35% of the excess over $209,425
Over $523,600 $157,804.25 plus 37% of the excess over $523,600

2021 Married Filing Separately tax rates Brackets

If taxable income is: The tax due is:
Not over $9,950 10% of the taxable income
Over $9,950 but $40,525 $995 plus 12% of the excess over $9,950
Over $40,525 but not over $86,375 $4,664 plus 22% of the excess over $40,525
Over $86,375 but not over $164,925 $14,751 plus 24% of the excess over $86,375
Over $164,925 but not over $209,425 $33,603 plus 32% of the the excess over $164,925
Over $209,425 but not over $314,150 $47,843 plus 35% of the excess over $209,425
Over $314,150 $84,496 plus 37% of the excess over $314,150

2021 Head of Household Tax Brackets

If taxable income is: The tax due is:
Not over $14,200 10% of the taxable income
Over $14,200 but $54,200 $1,420 plus 12% of the excess over $14,200
Over $54,200 but not over $86,350 $6,220 plus 22% of the excess over $54,200
Over $86,350 but not over $164,900 $13,293 plus 24% of the excess over $86,350
Over $164,900 but not over $209,400 $32,145 plus 32% of the the excess over $164,900
Over $209,400 but not over $523,600 $46,385 plus 35% of the excess over $209,400
Over $523,600 $156,355 plus 37% of the excess over $523,600

2021 Married Filing Jointly Tax Brackets

If taxable income is: The tax due is:
Not over $19,900 10% of the taxable income
Over $19,900 but not over $81,050 $1,990 plus 12% of the excess over $19,900
Over $81,050 but not over $172,750 $9,328 plus 22% of the excess over $81,050
Over $172,750 but not over $329,850 $29,502 plus 24% of the excess over $172,750
Over $329,850 but not over $418,850 $67,206 plus 32% of the excess over $329,850
Over $418,850 but not over $628,300 $95,686 plus 35% of the excess over $418,850
Over $628,300 $168,993.50 plus 37% of the excess over $628,300

2022 income tax brackets (tax deferrals due April 2023 or October 2023)

There are also seven federal tax brackets for tax year 2022: 10%, 12%, 22%, 24%, 32%, 35% and 37%. Your tax bracket depends on your filing status and 2022 taxable income.

Tax brackets for single filers in 2022

If taxable income is: The tax due is:
Not over $10,275 10% of the taxable income
Over $10,275 but $41,775 $1,027.50 plus 12% of the excess over $10,275
Over $41,775 but not over $89,075 $4,807.50 plus 22% of the excess over $41,775
Over $89,075 but not over $170,050 $15,213.50 plus 24% of the excess over $89,075
Over $170,050 but not over $215,950 $34,647.50 plus 32% of the the excess over $170,050
Over $215,950 but not over $539,900 $49,335.50 plus 35% of the excess over $215,950
Over $539,900 $162,718 plus 37% of the excess over $539,900

2022 Married Filing Separately Tax Brackets

If taxable income is: The tax due is:
Not over $10,275 10% of the taxable income
Over $10,275 but $41,775 $1,027.50 plus 12% of the excess over $10,275
Over $41,775 but not over $89,075 $4,807.50 plus 22% of the excess over $41,775
Over $89,075 but not over $170,050 $15,213.50 plus 24% of the excess over $89,075
Over $170,050 but not over $215,950 $34,647.50 plus 32% of the the excess over $170,050
Over $215,950 but not over $323,925 $49,335.50 plus 35% of the excess over $215,950
Over $323,925 $86,127 plus 37% of the excess over $323,925

2022 Head of Household Tax Brackets

If taxable income is: The tax due is:
Not over $14,650 10% of the taxable income
Over $14,650 but $55,900 $1,465 plus 12% of the excess over $14,650
Over $55,900 but not over $89,050 $6,415 plus 22% of the excess over $55,900
Over $89,050 but not over $170,050 $13,708 plus 24% of the excess over $89,050
Over $170,050 but not over $215,950 $33,148.50 plus 32% of the the excess over $170,050
Over $215,950 but not over $539,900 $47,836.50 plus 35% of the excess over $215,950
Over $539,900 $162,218.50 plus 37% of the excess over $539,900

2022 Married Filing Jointly Tax Brackets

If taxable income is: The tax due is:
Not over $20,550 10% of the taxable income
Over $20,550 but not over $83,550 $2,055 plus 12% of the excess over $20,550
Over $83,550 but not over $178,150 $9,615 plus 22% of the excess over $83,550
Over $178,150 but not over $340,100 $30,427 plus 24% of the excess over $178,150
Over $340,100 but not over $431,900 $69,295 plus 32% of the excess over $340,100
Over $431,900 but not over $647,850 $98,671 plus 35% of the excess over $431,900
Over $647,850 $174,253.50 plus 37% of the excess over $647,850

What is a tax bracket?

The IRS creates tax rates brackets to determine how much you must pay the IRS each year.

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The tax you need to pay depends on your income. If your taxable income increases, so does the tax you pay.

But figuring out your tax liability isn’t as easy as comparing your salaries using the brackets shown above.

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How to determine your tax bracket

You can calculate your tax bracket by dividing your taxable income into each applicable bracket. Each category has its own tax rate. The group you are in also depends on your registration status: whether you are a single parent, married, registered together, married, registered alone, or head of household.

The tax bracket your highest dollar falls into is your marginal tax bracket. This tax bracket represents the highest tax rate – applicable to the top half of your income.

  • The first $10,275 is taxed at 10%: $1,027.50.
  • The next $31,500 (41,775-10,275) is taxed at 12%: $3,780.
  • Final $33,225 (75,000-41,775) taxed at 22% of $7,309.50
  • Your total tax on your $75,000 income is $1,027.50 + $3,780 + $7,309.50 = $12,117 (excluding any personal or standard deductions that apply to your taxes).

This puts you in a lower tax bracket

You can lower your income to another tax bracket by using tax deductions such as B. Amortization of charitable donations, property taxes, and mortgage interest. Deductions help lower your taxes by reducing your taxable income.

Tax credits like the employee tax credit or the child tax credit can also put you in a lower tax bracket. They allow you to reduce the tax you owe on a dollar-for-dollar basis.

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