U.S. federal ordinary-income tax brackets from 2011 through 2023 used different marginal-rate structures before and after the 2018 tax-law change. The bracket rates apply to taxable income, and the dollar cutoffs vary by tax year and filing status. A bracket rate is not the rate charged on all of a person’s income.
How federal tax brackets work
Each ordinary-income tax rate applies to the portion of taxable income within its bracket. If income crosses a threshold, only the dollars above that threshold enter the next bracket; income in lower brackets remains taxed at the lower rates. Taxable income is not the same as gross pay or adjusted gross income before deductions. Deductions help determine taxable income, while credits and other tax provisions affect the final liability.
The applicable schedule depends on the tax year and filing status—generally single, married filing jointly, married filing separately, or head of household. To determine a bracket for a particular salary, you also need the relevant year’s deductions and other details that determine taxable income.
Which statutory rates applied from 2011 to 2023?
| Tax years | Ordinary individual marginal rates | What changed |
|---|---|---|
| 2011–2017 | 2011: 0%, 10%, 15%, 25%, 28%, 33%, 35% | The 2011 IRS historical rate analysis reports this sequence. Thresholds varied by filing status and year; the 2011 zero-rate treatment reflects the tax structure applicable then, not a universal threshold for all filers. IRS, Individual Income Tax Rates and Shares, 2011 |
| 2018–2023 | 10%, 12%, 22%, 24%, 32%, 35%, 37% | The IRS describes the revised rate tables as applying to taxable years beginning after December 31, 2017, under the Tax Cuts and Jobs Act. The cited provision set the schedules to apply before January 1, 2026. IRS, Internal Revenue Bulletin 2018-10 |
The table gives the rate sequence, not the dollar cutoffs. It also does not describe special tax rates that can apply to income such as qualified dividends and capital gains; those are separate from the ordinary-income schedules.
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Why exact bracket cutoffs depend on year and filing status
The taxable-income thresholds are not one fixed set of numbers for the whole period. Filing-status schedules have different cutoffs, and thresholds are adjusted over time. Use the “Tax Rate Schedules” in the IRS Form 1040 instructions for the specific tax year and filing status rather than carrying current thresholds backward or estimating historical cutoffs from an inflation percentage.
The IRS prior-year forms and instructions archive provides annual materials, including the 2011 and 2023 instructions. For a middle year, select that year’s Form 1040 instructions and consult its rate schedule. IRS inflation-adjustment procedures explain the yearly adjustment process; a later schedule, such as the example in Internal Revenue Bulletin 2024-45, is not a substitute for a 2011–2023 schedule.
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A complete numerical comparison requires copying the bracket cutoffs separately for each year and filing status. The 2011 rate sequence and the post-2017 sequence alone do not establish every annual threshold. The Congressional Research Service’s historical bracket report can serve as a cross-check, but the IRS schedule for the relevant year is the authority to use for exact cutoffs: Congressional Research Service historical bracket report.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Marginal bracket rate versus average tax rate
The rate on the last taxable dollar is the marginal rate. An average or effective rate measures tax across a broader income base, so it is not interchangeable with a statutory bracket rate. IRS Statistics of Income tables report average-rate statistics separately from the statutory schedules. IRS Statistics of Income individual time-series tables
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