2024 Tax Rate Tables Married Filing Jointly. For the tax year 2024, the top tax rate is 37% for individual single taxpayers with incomes greater than $609,350 ($731,200 for married couples filing jointly). 10 percent, 12 percent, 22 percent, 24 percent, 32 percent, 35 percent, and 37 percent.

For taxable years beginning in 2024, the tax rate tables under § 1 are as follows: You pay tax as a percentage of your income in layers called tax brackets.