Tax Rate Tables. For taxable years beginning in 2022, the tax rate tables under § 1 are as follows:

Married Individuals Filing Joint Returns and Surviving Spouses
If Taxable Income Is: The Tax 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 $6647,850
Unmarried Individuals (other than Surviving Spouses and Heads of Households)
If Taxable Income Is: The Tax Is:
Not over $10,275 10% of the taxable income
Over $10,275 but
not over $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 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
Married Individuals Filing Separate Returns
If Taxable Income Is: The Tax Is:
Not over $10,275 10% of the taxable income
Over $10,275 but
not over $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 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 $87,126.75 plus 37% of
the excess over $323,925
Estates and Trusts
If Taxable Income Is: The Tax Is:
Not over $2,750 10% of the taxable income
Over $2,750 but
not over $9,850		 $275 plus 24% of
the excess over $2,750
Over $9,850 but
not over $13,450		 $1,979 plus 35% of
the excess over $9,850
Over $13,450 $3,239 plus 37% of
the excess over $13,450