The US federal personal income tax is calculated based on the filing status and taxable income. There are two filing statuses: single filers and married filing jointly:

$2021$ Tax Brackets and Tax Rates $($for filing in $2022)$

Single

If taxable income is over: but not over: the tax is:

$$0$ $$9,95010\%$ of the amount over $$0$

$$9,950$ $$40,525$ $$995$ plus $12\%$ of the amount over $$9,950$

$$40,525$ $$86,375$ $$4,664$ plus $22\%$ of the amount over $$40,525$

$$86,375$ $$164,925$ $$14,751$ plus $24\%$ of the amount over $$86,375$

Married Filing Jointly

If taxable income is over: but not over: the tax is:

$$0$ $$19,90010\%$ of the amount over $$0$

$$19,900$ $$81,050$ $$1,990$ plus $12\%$ of the amount over $$19,900$

$$81,050$ $$172,750$ $$9,328$ plus $22\%$ of the amount over $$81,050$