2025 tax brackets
Federal income tax rates and thresholds for tax year 2025, from IRS Rev. Proc. 2024-40 as amended by the One Big Beautiful Bill Act. The “tax owed” column is the total on all income below the bracket, plus the rate on the part inside it.
Quick check
Taxable $54,250 → tax $6,849 (9.8% of income)
2025 brackets: single
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 – $11,925 | 10% of amount over $0 |
| 12% | $11,926 – $48,475 | $1,193 + 12% of amount over $11,925 |
| 22% | $48,476 – $103,350 | $5,579 + 22% of amount over $48,475 |
| 24% | $103,351 – $197,300 | $17,651 + 24% of amount over $103,350 |
| 32% | $197,301 – $250,525 | $40,199 + 32% of amount over $197,300 |
| 35% | $250,526 – $626,350 | $57,231 + 35% of amount over $250,525 |
| 37% | $626,351 and up | $188,770 + 37% of amount over $626,350 |
2025 brackets: married filing jointly
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 – $23,850 | 10% of amount over $0 |
| 12% | $23,851 – $96,950 | $2,385 + 12% of amount over $23,850 |
| 22% | $96,951 – $206,700 | $11,157 + 22% of amount over $96,950 |
| 24% | $206,701 – $394,600 | $35,302 + 24% of amount over $206,700 |
| 32% | $394,601 – $501,050 | $80,398 + 32% of amount over $394,600 |
| 35% | $501,051 – $751,600 | $114,462 + 35% of amount over $501,050 |
| 37% | $751,601 and up | $202,155 + 37% of amount over $751,600 |
2025 brackets: head of household
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 – $17,000 | 10% of amount over $0 |
| 12% | $17,001 – $64,850 | $1,700 + 12% of amount over $17,000 |
| 22% | $64,851 – $103,350 | $7,442 + 22% of amount over $64,850 |
| 24% | $103,351 – $197,300 | $15,912 + 24% of amount over $103,350 |
| 32% | $197,301 – $250,500 | $38,460 + 32% of amount over $197,300 |
| 35% | $250,501 – $626,350 | $55,484 + 35% of amount over $250,500 |
| 37% | $626,351 and up | $187,032 + 37% of amount over $626,350 |
2025 brackets: married filing separately
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 – $11,925 | 10% of amount over $0 |
| 12% | $11,926 – $48,475 | $1,193 + 12% of amount over $11,925 |
| 22% | $48,476 – $103,350 | $5,579 + 22% of amount over $48,475 |
| 24% | $103,351 – $197,300 | $17,651 + 24% of amount over $103,350 |
| 32% | $197,301 – $250,525 | $40,199 + 32% of amount over $197,300 |
| 35% | $250,526 – $375,800 | $57,231 + 35% of amount over $250,525 |
| 37% | $375,801 and up | $101,077 + 37% of amount over $375,800 |
2025 standard deduction
| Single | $15,750 |
| Married filing jointly | $31,500 |
| Head of household | $23,625 |
| Married filing separately | $15,750 |
2025 long-term capital gains rates
| Status | 0% up to | 15% up to | 20% above |
|---|---|---|---|
| Single | $48,350 | $533,400 | $533,400 |
| Married filing jointly | $96,700 | $600,050 | $600,050 |
| Head of household | $64,750 | $566,700 | $566,700 |
| Married filing separately | $48,350 | $300,000 | $300,000 |
Using these tables
Brackets apply to taxable income, after the standard or itemized deduction. Only the part of income inside each band pays that band’s rate; the bracket explainer shows it visually. For your personal split, try the tax bracket calculator.
Looking for the other year? See the 2026 tax brackets.
Questions people ask
What are the 2025 federal tax brackets?
There are seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For single filers in 2025, 10% applies up to $11,925, 12% up to $48,475, 22% up to $103,350, 24% up to $197,300, 32% up to $250,525, 35% up to $626,350, and 37% above that.
What are the 2025 tax brackets for married filing jointly?
For married couples filing jointly: 10% up to $23,850, 12% up to $96,950, 22% up to $206,700, 24% up to $394,600, 32% up to $501,050, 35% up to $751,600, and 37% above.
When do the 2025 brackets apply?
The 2025 brackets apply to income earned during 2025, reported on the return due April 15, 2026.
Are these brackets permanent?
The One Big Beautiful Bill Act, signed in July 2025, made the seven-rate structure from the 2017 Tax Cuts and Jobs Act permanent, so the rates will not revert after 2025. The dollar thresholds still rise with inflation each year.