Tax Brackets 2024 Single Filers. In 2024, the top tax rate of 37% applies to those earning over $609,350 for individual single filers, up from $578,125 last year. Here's how the changes might play out for an individual filer who earns $100,000 both in 2023 and 2024, and who takes the standard deduction in both years.
As your income goes up, the tax rate on the next layer of income is higher. You can use our federal tax brackets calculator to determine how much tax you will pay for the current tax year, or to determine how much tax you have paid in previous tax years.