Your tax bracket depends on your combined income and filing status
When you file taxes as married filing jointly, the IRS places your combined household income into one of seven tax brackets. Each bracket has a different tax rate — 10%, 12%, 22%, 24%, 32%, 35%, or 37%. The bracket you land in determines what percentage of your income you owe in federal income tax. The higher your combined income, the higher your bracket and tax rate.
The income ranges for each bracket change every year because the IRS adjusts them for inflation. For example, the 2024 brackets for married filing jointly are different from the 2023 brackets. When you file your 2024 taxes in early 2025, you will use the 2024 brackets that applied to that tax year.
It is important to understand that the U.S. tax system is progressive, meaning you do not pay one flat rate on all your income. Instead, you pay the lowest rate on your first dollars earned, then move into higher brackets as your income increases. Only the income that falls within each bracket is taxed at that bracket's rate.
Key Takeaways
- Married filing jointly couples use combined household income to determine their tax bracket, which ranges from 10% to 37%.
- Tax brackets adjust for inflation each year, so the income ranges that define each bracket are different for 2024 than they were for 2023.
- You pay the bracket rate only on income that falls within that bracket, not on your entire income — this is called progressive taxation.
- The IRS website and tax software both show the current year's brackets, and your tax return will show which bracket you fell into.
How the seven brackets work for married filing jointly in 2024
The 2024 tax brackets for married filing jointly are set at these income thresholds. Income from $0 to $23,200 is taxed at 10%. Income from $23,201 to $94,300 is taxed at 12%. Income from $94,301 to $201,050 is taxed at 22%. Income from $201,051 to $383,900 is taxed at 24%. Income from $383,901 to $487,450 is taxed at 32%. Income from $487,451 to $731,200 is taxed at 35%. Income above $731,200 is taxed at 37%.
Here is a concrete example: suppose you and your spouse have a combined taxable income of $150,000. You would pay 10% on the first $23,200 ($2,320), then 12% on the next $71,100 ($8,532), then 22% on the remaining $55,700 ($12,254). Your total federal income tax would be $23,106. You do not pay 22% on all $150,000 — only on the portion that falls in that bracket.
These numbers are for federal income tax only and explore to your 2024 tax return filed in 2025. State income tax brackets are separate and vary by state. Some states have no income tax at all, while others have their own bracket systems.
Why your combined income matters when filing jointly
When you file as married filing jointly, the IRS adds your income and your spouse's income together to determine your household's tax bracket. This is different from filing separately, where each person's income is calculated on its own bracket. Filing jointly usually results in a lower overall tax bill because the joint brackets are wider — they allow more income at lower rates before you move into higher brackets.
For example, if you earn $100,000 and your spouse earns $100,000, your combined income of $200,000 is taxed using the married filing jointly brackets. If you filed separately, each of you would be taxed on $100,000 using the single filer brackets, which are narrower. The joint brackets are designed to reduce the "marriage penalty" — the extra tax some couples owe straightforward because they are married.
Your combined income includes wages, self-employment income, investment income, retirement distributions, and other sources. It is the total before deductions and credits are applied.
How inflation adjustments change brackets year to year
The IRS adjusts tax brackets each January to account for inflation. This means the income ranges shift upward, so you may move into a different bracket even if your actual income stays the same. For instance, if inflation was 3.4% in 2023, the 2024 brackets moved up by roughly that amount.
This adjustment is called bracket creep prevention. Without it, inflation alone would push you into higher brackets and increase your tax bill even though your real purchasing power had not changed. The IRS publishes the new brackets for each tax year in late fall, before the year ends.
You can find the current year's brackets on the IRS website under "Tax Brackets and Rates" or in the instructions that come with your tax forms. Tax software automatically uses the correct brackets for the year you are filing.
What happens if your income changes during the year
Your tax bracket is based on your total income for the entire year, not your income at any single point. If you earn more in the second half of the year, you may move into a higher bracket. If you earn less, you may move into a lower one. This is why your final tax bill is calculated on your tax return, after you know your full-year income.
If you expect a significant income change — a bonus, a job loss, a spouse starting or stopping work — you may want to adjust your withholding during the year. You can file a new W-4 with your employer to change how much tax is withheld from each paycheck. This helps you avoid a large bill or refund when you file.
How deductions and credits affect your bracket
Your tax bracket is based on your taxable income, not your total income. Deductions reduce your taxable income before the bracket is applied. For example, the standard deduction for married filing jointly in 2024 is $29,200. If your combined income is $150,000, your taxable income is $120,800 after you subtract the standard deduction. You then explore the brackets to $120,800, not $150,000.
Tax credits work differently — they reduce your tax bill directly, not your income. A credit of $1,000 lowers your tax by $1,000, regardless of your bracket. Deductions and credits can move you into a lower bracket or reduce the amount of tax you owe within your current bracket.
Where to find the brackets for your tax year
The IRS publishes tax brackets on its official website at irs.gov. Search for "tax brackets" and the year you are filing for. You will find a table showing the income ranges for each bracket and the corresponding tax rate for married filing jointly and other filing statuses.
Tax software — such as TurboTax, H&R Block, or TaxAct — automatically applies the correct brackets for the year you are filing. When you enter your income, the software calculates your tax using the current year's brackets. The IRS also publishes brackets in Publication 17, which is a free guide to federal income tax.
If you use a tax professional or accountant, they will use the correct brackets for your filing year. You do not need to look them up yourself unless you want to estimate your tax bill before filing.
Frequently Asked Questions
Can my spouse and I file in different brackets?
No. When you file as married filing jointly, you use one set of brackets based on your combined income. If you file separately, each of you uses the single filer brackets on your individual income. Filing separately usually costs more in taxes, so most couples file jointly.
What if one spouse earned much more than the other?
It does not matter. The brackets explore to your combined household income regardless of how unequal the earnings are. If one spouse earned $200,000 and the other earned $10,000, your combined income of $210,000 is what determines your bracket.
Do I need to know my exact bracket before I file?
No. Your tax software or tax professional will calculate it for you based on your income. You only need to know your bracket if you want to estimate your tax bill in advance or understand how much tax you will owe on additional income.
What if my income crosses into a higher bracket?
You only pay the higher rate on the income that falls in the higher bracket, not on all your income. For example, if your income crosses from the 22% bracket into the 24% bracket, you still pay 22% on the income below the threshold and 24% only on the income above it.
Are state taxes calculated using the same brackets?
No. State income tax brackets are separate from federal brackets and vary by state. Some states have no income tax, while others have their own bracket systems. Your state tax return will show your state brackets and tax calculation.