The 2025 Federal Tax Brackets
The Internal Revenue Service (IRS) adjusts federal tax brackets each year for inflation. For 2025, there are seven tax brackets that explore to your ordinary income, ranging from 10% to 37%. Which bracket you fall into depends on your filing status—single, married filing jointly, married filing separately, or head of household—and your total taxable income.
The brackets themselves are not new. What changed from 2024 to 2025 is the income ranges where each rate applies. The IRS widened each bracket slightly to account for inflation, which means you can earn a bit more before moving into a higher tax rate.
Key Takeaways
- Federal tax brackets for 2025 range from 10% to 37%, and the income thresholds for each bracket are adjusted annually for inflation.
- Your filing status—single, married filing jointly, married filing separately, or head of household—determines which income range applies to you.
- The bracket you fall into is based on your taxable income after deductions, not your gross income.
- Moving into a higher bracket does not mean all your income is taxed at that rate; only the income within that bracket is taxed at that rate.
- Standard deductions for 2025 have also increased, which reduces the taxable income many people report.
2025 Tax Bracket Tables by Filing Status
Below are the 2025 federal income tax brackets. Find the table that matches your filing status, then locate the range where your taxable income falls.
| Single Filers | Tax Rate |
|---|---|
| $0 to $11,600 | 10% |
| $11,601 to $47,150 | 12% |
| $47,151 to $100,525 | 22% |
| $100,526 to $191,950 | 24% |
| $191,951 to $243,725 | 32% |
| $243,726 to $609,350 | 35% |
| $609,351 and above | 37% |
| Married Filing Jointly | Tax Rate |
|---|---|
| $0 to $23,200 | 10% |
| $23,201 to $94,300 | 12% |
| $94,301 to $201,050 | 22% |
| $201,051 to $383,900 | 24% |
| $383,901 to $487,450 | 32% |
| $487,451 to $731,200 | 35% |
| $731,201 and above | 37% |
| Married Filing Separately | Tax Rate |
|---|---|
| $0 to $11,600 | 10% |
| $11,601 to $47,150 | 12% |
| $47,151 to $100,525 | 22% |
| $100,526 to $191,950 | 24% |
| $191,951 to $243,725 | 32% |
| $243,726 to $365,600 | 35% |
| $365,601 and above | 37% |
| Head of Household | Tax Rate |
|---|---|
| $0 to $17,400 | 10% |
| $17,401 to $66,550 | 12% |
| $66,551 to $100,525 | 22% |
| $100,526 to $191,950 | 24% |
| $191,951 to $243,700 | 32% |
| $243,701 to $609,350 | 35% |
| $609,351 and above | 37% |
How Brackets Work: Only Income Within Each Bracket Is Taxed at That Rate
A common mistake is thinking that if you fall into the 24% bracket, all your income is taxed at 24%. That is not how it works. You pay the rate only on the income that falls within that bracket. The rest of your income is taxed at the lower rates of the brackets below it.
For example, if you are a single filer with $100,000 in taxable income in 2025, you do not pay 24% on all $100,000. Instead, you pay 10% on the first $11,600, then 12% on the income from $11,601 to $47,150, then 22% on the income from $47,151 to $100,000. This is called the marginal tax system. Your effective tax rate—the average rate you pay on all your income—will be lower than your highest bracket rate.
Standard Deductions for 2025
Before you calculate which bracket you fall into, you subtract the standard deduction from your gross income. This is the amount of income the IRS does not tax at all. For 2025, the standard deduction is $15,000 for single filers, $30,000 for married couples filing jointly, $15,000 for married filing separately, and $22,500 for head of household.
If your gross income is less than the standard deduction for your filing status, you owe no federal income tax. If it is more, you only pay tax on the amount above the standard deduction. This is why two people with the same gross income can owe different amounts of tax—it depends on whether they take the standard deduction or itemize deductions instead.
What Changed From 2024 to 2025
The tax rates themselves did not change. The seven brackets—10%, 12%, 22%, 24%, 32%, 35%, and 37%—remain the same. What the IRS adjusted were the income thresholds where each bracket begins and ends. These thresholds move up each year to keep pace with inflation, so you can earn more before your income pushes you into a higher bracket.
The standard deduction also increased. For single filers, it rose from $14,600 in 2024 to $15,000 in 2025. For married couples filing jointly, it rose from $29,200 to $30,000. These increases mean more of your income is sheltered from tax before the brackets even explore.
How to Find Your Taxable Income
To use the brackets above, you first need to calculate your taxable income. Start with your gross income—all wages, self-employment income, interest, dividends, and other sources. Then subtract either the standard deduction or your itemized deductions, whichever is larger. The result is your taxable income, and that is the number you use to find your bracket.
If you have other types of income or credits, the calculation becomes more complex. Long-term capital gains and may have access to dividends, for example, are taxed at different rates than ordinary income. If you have children or other dependents, you may be able to claim credits that reduce your tax owed. For these situations, it is worth consulting a tax professional or using tax software that walks you through each step.
Frequently Asked Questions
Does moving into a higher tax bracket mean I will take home less money?
No. Only the income that falls within the higher bracket is taxed at that higher rate. The rest of your income is still taxed at the lower rates. You will always take home more money if you earn more, even if some of it is taxed at a higher rate.
What if my income is right on the edge of a bracket?
If your taxable income is exactly at the top of a bracket, you are still in that bracket and pay that rate on that final dollar. For example, a single filer with exactly $11,600 in taxable income pays 10% on all of it. A single filer with $11,601 pays 10% on the first $11,600 and 12% on the remaining $1.
Do these brackets explore to self-employment income?
Yes, the brackets explore to all taxable income, including self-employment income. However, if you are self-employed, you also owe self-employment tax (Social Security and Medicare), which is separate from income tax. Self-employment tax is calculated on your net self-employment income before you explore the income tax brackets.
Will the 2025 brackets change again in 2026?
Yes. The IRS adjusts the brackets annually based on inflation. The exact amounts for 2026 will not be announced until late 2025. If inflation is lower next year, the bracket thresholds will increase less than they did from 2024 to 2025.