Tax brackets are the divisions at which a taxpayer’s tax rates change in a progressive tax system, where the percent of taxes paid on wages increases as a taxpayer’s wages increase. However the brackets only apply to a taxpayers income above the standard deduction of $5,150. The income ranges for that qualify for tax brackets differs depending on a taxpayer’s filing status, but the percentages are the same. Below is the 2006 Federal income tax brackets for an unmarried person.