Married Individuals Filing Joint Returns
| Taxable Income | 2023 Tax |
| Not over $22,000 | 10% of taxable income |
| Over $22,001 but not over $89,450 | $2,200 plus 12% of the excess over $22,000 |
| Over $89,451 but not over $190,750 | $10,294 plus 22% of the excess over $89,450 |
| Over $190,751 but not over $364,200 | $32,580 plus 24% of the excess over $190,750 |
| Over $364,201 but not over $462,500 | $74,208 plus 32% of the excess over $364,200 |
| Over $462,501 but not over $693,750 | $105,664 plus 35% of the excess over $462,500 |
| Over $693,751 | $186,602 plus 37% of the excess over $693,750 |
Heads of Households
| Taxable Income | 2023 Tax |
| Not over $15,700 | 10% of taxable income |
| Over $15,701 but not over $59,850 | $1,570 plus 12% of the excess over $15,700 |
| Over $59,851 but not over $95,350 | $6,868 plus 22% of the excess over $59,850 |
| Over $95,351 but not over $182,100 | $14,678 plus 24% of the excess over $95,350 |
| Over $182,101 but not over $231,250 | $35,498 plus 32% of the excess over $182,100 |
| Over $231,251 but not over $578,100 | $51,226 plus 35% of the excess over $231,250 |
| Over $578,101 | $172,624 plus 37% of the excess over $578,100 |
Unmarried Individuals (other than surviving spouses and heads of households)
| Taxable Income | 2023 Tax |
| Not over $11,000 | 10% of taxable income |
| Over $11,001 but not over $44,725 | $1,100 plus 12% of the excess over $11,000 |
| Over $44,726 but not over $95,375 | $5,147 plus 22% of the excess over $44,725 |
| Over $95,376 but not over $182,100 | $16,290 plus 24% of the excess over $95,375 |
| Over $182,101 but not over $231,250 | $37,104 plus 32% of the excess over $182,100 |
| Over $231,251 but not over $578,125 | $52,832 plus 35% of the excess over $231,250 |
| Over $578,126 | $174,238 plus 37% of the excess over $578,125 |
Married Individuals Filing Separate Returns
| Taxable Income | 2023 Tax |
| Not over $15,700 | 10% of taxable income |
| Over $15,701 but not over $59,850 | $1,570 plus 12% of the excess over $15,700 |
| Over $59,851 but not over $95,350 | $6,868 plus 22% of the excess over $59,850 |
| Over $95,351 but not over $182,100 | $14,678 plus 24% of the excess over $95,350 |
| Over $182,101 but not over $231,250 | $35,498 plus 32% of the excess over $182,100 |
| Over $231,251 but not over $578,100 | $51,226 plus 35% of the excess over $231,250 |
| Over $578,101 | $172,624 plus 37% of the excess over $578,100 |
Estates & Trusts
| Taxable Income | 2023 Tax |
| Not over $2,900 | 10% of taxable income |
| Over $2,901 but not over $10,550 | $290 plus 24% of the excess over $2,900 |
| Over $10,551 but not over $14,450 | $2,126 plus 35% of the excess over $10,550 |
| Over $14,451 | $3,491 plus 37% of the excess over $14,450 |
