Marginal Tax Rates & Tax Brackets

You’ve probably heard (and used) the term “marginal tax rate” many times in the past, but what does it mean? In a nutshell, the marginal tax rate is the highest tax rate that applies to the highest portion of your taxable income. And how does the IRS determine this marginal tax rate? Well, through federal income tax brackets; these are in turn determined by your filing status and how much you earned during the year.

RELACIONADO: Preguntas y respuestas comunes sobre impuestos

Your filing status is determined by your marital status on the last day of the year, but there’s a few caveats. For example, only married people and domestic partners can file a joint tax return (usually referred to as “filing jointly”), but they can also choose to file an individual tax return (one for each of them, of course). Your filing status also determines your filing requirements, standard deduction amount, and your eligibility for certain credits.

The marginal income tax rate system is known as a “gradual tax schedule.” That basically means: as you make more money, you pay more tax. Your marginal tax bracket is the highest tax rate that you will pay on your income. For tax years 2024 and 2025, there are seven tax brackets for each estatus de declaración: 10%, 12%, 22%, 24%, 32%, 35%, and 37%.

Encuentre sus tramos y tipos impositivos del IRS

Muchas personas no comprenden su marginalidad impuesto sobre los ingresos y cómo les afecta. A su vez, pueden acabar tomando decisiones financieras que, en realidad, son menos beneficiosas a largo plazo. Esto es lo que debes saber sobre los tramos impositivos marginales.

Tax brackets are adjusted by the federal government every year with the idea to keep up with inflation, since the rising cost of living would eventually put everyone into the highest tax brackets. Moving tax brackets continually up means that more of your income is protected as the years go by.

Uno de los conceptos erróneos más comunes es que pasar a un tramo impositivo más alto (por ejemplo, por un aumento de sueldo) significa que todos sus ingresos estarán sujetos a un tipo impositivo más alto. Pero esto no es cierto. Por ejemplo, si pasa del tramo impositivo 22% al 24%, sólo tributará a ese tipo el dinero que gane dentro del tramo 24%.

2024 and 2025 Income Tax Rates

Listed below are the 2024 and 2025 individual income tax rates, organized by federal filing status.

Soltero/a

Ingresos gravables	Tasa de impuestos
De $0 a $11,600	10%
De $11,601 a $47,150	12%
De $47,151 a $100,525	22%
De $100,526 a $191,950	24%
De $191,951 a $243,725	32%
De $243,726 a $609,350	35%
$609,351 or more	37%

Casado que presenta una declaración conjunta o viudo que califica

Ingresos gravables	Tasa de impuestos
De $0 a $23,200	10%
De $23,201 a $94,300	12%
De $94,301 a $201,050	22%
De $201,051 a $383,900	24%
De $383,901 a $487,450	32%
De $487,451 a $731,200	35%
$731,201 or more	37%

Casado/a con declaración separada

Ingresos gravables	Tasa de impuestos
De $0 a $11,600	10%
De $11,601 a $47,150	12%
De $47,151 a $100,525	22%
De $100,526 a $191,950	24%
De $191,951 a $243,725	32%
$243,726 to $365,600	35%
$365,601 or more	37%

Cabeza del hogar

Ingresos gravables	Tasa de impuestos
De $0 a $16,550	10%
De $16,551 a $63,100	12%
De $63,101 a $100,500	22%
De $100,501 a $191,950	24%
De $191,951 a $243,700	32%
$243,701 to $609,350	35%
$609,351 or more	37%

Comprender los tramos impositivos marginales

El sistema de tramos impositivos marginales es un esquema fiscal gradual, lo que significa esencialmente que cuanto más gane, más impuestos pagará. El importe de ingresos sujetos a impuestos que gana determina en qué tramo o tramos impositivos se encuentra. Aunque el objetivo de muchos contribuyentes es mantener sus ingresos en el tramo impositivo más bajo, recuerde que el calendario fiscal gradual garantiza que no todos sus ingresos tributen a un tipo más alto.

For example, let’s make up some round numbers to make this easier to understand. Suppose you have an income of $10,100 for this year. Let’s also imagine that the tax brackets are as follows:

Ingresos gravables	Tasa de impuestos
$0 to $10,000	5%
$10,001 to $20,000	10%

Makes things simpler, right? You see, if you have a total income of $10,100, that means that it falls into two different income brackets: the first $10,000 fall into the 5% bracket, while $100 fall into the 10% bracket. Does this mean that your entire $10,100 income will be taxed at 10%? Not at all! It means that $10,000 of your income will be taxed at a 5% rate, while only $100 will be taxed at 10%.

La estructura de tramos del impuesto federal sobre la renta fue implantada por primera vez por el IRS a principios del siglo XX en un intento de crear un sistema fiscal progresivo que exigiera menos a las personas con rentas más bajas. Este sistema, más una serie de créditos fiscales y deducciones fiscaleshan permitido a casi la mitad de los estadounidenses eludir por completo el pago del impuesto federal sobre la renta [Fuente: The Tax Foundation].

Si entiende los tramos marginales del impuesto sobre la renta y cómo funcionan, puede utilizar estos conocimientos para ahorrar dinero en sus impuestos sobre la renta. Si está cerca de uno de los límites del tramo impositivo marginal, puede evitar pasar al siguiente nivel controlando la cantidad de ingresos que obtiene. Sin embargo, es recomendable que haga números y considere su situación particular antes de poner en práctica una medida específica. estrategia fiscalPorque pagar menos impuestos significa tener menos ingresos.

Con el fin de presentar su declaración federal de la renta y pagar los impuestos que deba, es necesario conocer su tramo impositivo, su situación fiscal y los tipos impositivos que se le aplican.

Effective Tax Rates

Your effective tax rate is the percentage you paid on your annual income to the IRS. While not particularly relevant to your tax return process, it can help you budget for the next tax year. It’s also known as the “average tax rate”, which makes it pretty self-explanatory.

Calculating your effective tax rate is actually very easy, all you need is two numbers: Your annual income (which is your gross income antes de taxes) and your total tax liability (which is what you paid in taxes. Now you just take your tax liability and divide it by your gross annual income, then multiply the result by 100. This final number is the percentage of your income you paid in taxes.

A Final Word On Marginal Tax Rates

Knowing the difference and relation between marginal tax rates and income tax brackets can help you make better financial decisions in the future. It’s also important to remember what a progressive tax system means, and how the totality of your taxable income will not be taxed at the highest tax rate; many people believe that, so they make poor financial decisions that can end up with them paying more in taxes, or at the very least makes their filing process all the more complicated.

Marginal Tax Rates And Tax Brackets: FAQ

1. What is a marginal tax rate?

Marginal tax rates are the percentages at which taxes are applied to specific “parts” or sections of your taxable income. They are all based on the tax brackets in which your income falls into, and they grow higher the more income you make. It is key to remember that your entire income is not taxed using one single tax rate.

2. What is a tax bracket?

In a progressive tax system like the one we have in the U.S., tax brackets are used to divide your income into different ranges that will be taxed at specific rates. As your income goes higher, different portions of it will reach higher brackets as well. Let’s say your income falls into three different tax brackets; that means those three portions of your income will be taxed at three specific rates assigned to those brackets.

3. If my income falls into a high tax bracket, does it mean I’m getting taxed more overall?

No. Only the portion of your income that falls into the tax bracket will be taxed at the rate specified in that bracket. This means that only the amount that crosses over that bracket’s threshold will be taxed at a higher rate, with the rest of your income below that threshold will be taxed at a lower rate.

4. What’s the difference between marginal tax rates and effective tax rates?

Marginal tax rates apply only to specific parts of your income, while the effective tax rate (AKA average tax rate) is the total tax you pay expressed as a percentage. An average effective tax rate will typically be lower than the highest tax rate applied to your income.

5. How do I find my tax bracket?

Tax brackets are determined annually by the IRS, and are directly impacted by income and filing status. The IRS website is your best bet to find which tax brackets your income will fall into once you know what your income is and under what status you’ll file your tax return.

6. How can I bring my income into a lower tax bracket?

The best way to lower your taxable income (thus preventing it from crossing over into higher tax brackets) is to take advantage of deductions and credits, and to contribute towards approved retirement accounts.

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