How do tax brackets work?

Tax brackets are income ranges taxed at progressively higher rates. You only pay the higher rate on income within that bracket — not on your entire income. The U.S. currently has seven federal income tax rates.

Tax brackets define income ranges, each taxed at a specific rate. The U.S. federal income tax system is progressive — the more you earn, the higher the rate applies to each additional dollar, but only to dollars within that bracket.

How the marginal rate system works

Your top bracket is your *marginal rate* — not a flat rate on everything you earn. If your income crosses into a higher bracket, only the portion above the threshold gets taxed at the higher rate. Income below that threshold is still taxed at the lower rate.

Marginal vs. effective tax rate

Being 'in the 22% bracket' doesn't mean you pay 22% on every dollar. You pay 10% on the first slice of income, 12% on the next, and 22% only on income within the 22% range. The blended result — your effective rate — is typically much lower than your marginal rate.

What lenders care about

When you apply for business financing, lenders look at taxable income reported on your tax returns — not gross revenue. Understanding how brackets affect your net income clarifies what your returns will show. Consult a tax professional about your specific situation.

IRS sources

Key takeaways

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