2024 Tax Brackets Single Filing Jointly. The tax brackets, standard deduction, and the capital gains tax cutoff point for single and married filing jointly filing statuses will go up in 2025. 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.

Meanwhile, the lowest threshold of 10% applies to. There are five main filing statuses: