You are taxed on your Total taxable income of both when filing as married filing jointly. Your taxable income is the amount of income after the standard or itemized deduction (whichever is higher) is subtracted from the Adjusted Gross Income.
So if your AGI is $220,000 and your Standard Deduction for MFJ in 2021 is $25,100 then your taxable income would be $194,900.
Go to this website for the 2021 tax brackets - https://www.bankrate.com/taxes/tax-brackets/
Only the amount of your taxable income greater than $81,050 is taxed at 22% and only the amount greater than $172,750 is taxed at 24%
