For tax year 2022, the 28% tax rate applies to taxpayers with taxable incomes above USD 206,100 (USD 103,050 for married individuals filing separately). In lieu of the tax computed using the above rates, the individual AMT may be imposed under a two-tier rate structure of 26% and 28%. Non-resident aliens may not take advantage of head of household status or joint return rates.The graduated rates of tax apply to capital gains from assets held for 12 months or less. The maximum federal tax rate on capital gains is 20% for assets held for more than 12 months. The maximum federal income tax rate on ‘qualified dividends’ received from a domestic corporation is 20%.
Married taxpayers filing separately (1) Taxable income (USD)Ģ022 income tax rates and brackets Single taxpayers (1) Taxable income (USD) Head-of-household taxpayers (1, 2) Taxable income (USD) Married taxpayers filing jointly (1, 2) Taxable income (USD) 2023 income tax rates and brackets Single taxpayers (1) Taxable income (USD) 115-97 sunsets after 2025 many individual tax provisions, including the lower rates and revised brackets, in order to comply with US Senate budget rules. 115-97 reduced both the individual tax rates and the number of tax brackets. Personal income tax ratesįor individuals, the top income tax rate for 2023 is 37%, except for long-term capital gains and qualified dividends ( discussed below). Non-resident aliens are taxed on their US-source income and income effectively connected with a US trade or business (with certain exceptions). The United States levies tax on its citizens and residents on their worldwide income.
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