The 2025 Tax Brackets for Federal Income Tax
The Internal Revenue Service adjusts tax brackets each year for inflation. For 2025, there are seven federal tax brackets, and which one applies to you depends on your filing status and total income. The brackets range from 10% on the lowest incomes to 37% on the highest.
Your bracket does not mean you pay that rate on all your income — it means you pay increasing rates as your income climbs. For example, if you file as single and earn $50,000, you do not pay 22% on the whole amount. You pay 10% on the first portion, then 12% on the next portion, then 22% only on the income above a certain threshold. This is called the progressive tax system.
The exact income ranges for each bracket shift annually. The 2025 brackets below are the ranges the IRS published for tax year 2025 (the taxes you file in 2026).
Key Takeaways
- The 2025 federal tax brackets range from 10% to 37%, and your bracket depends on your filing status and total income.
- You do not pay your bracket's rate on your entire income — you pay increasing rates as income climbs within each bracket range.
- Single filers, married filing jointly, married filing separately, and head of household each have different income ranges for the same bracket.
- The IRS adjusts bracket ranges annually for inflation, so the 2025 ranges differ from 2024.
2025 Tax Bracket Ranges by Filing Status
The table below shows the income ranges for each federal tax bracket in 2025, organized by filing status. Find your filing status in the left column, then locate your income to see which bracket applies.
| Tax Rate | Single | Married Filing Jointly | Married Filing Separately | Head of Household |
|---|---|---|---|---|
| 10% | $0 – $11,600 | $0 – $23,200 | $0 – $11,600 | $0 – $17,400 |
| 12% | $11,601 – $47,150 | $23,201 – $94,300 | $11,601 – $47,150 | $17,401 – $66,550 |
| 22% | $47,151 – $100,525 | $94,301 – $201,050 | $47,151 – $100,525 | $66,551 – $100,525 |
| 24% | $100,526 – $191,950 | $201,051 – $383,900 | $100,526 – $191,950 | $100,526 – $191,950 |
| 32% | $191,951 – $243,725 | $383,901 – $487,450 | $191,951 – $243,725 | $191,951 – $243,700 |
| 35% | $243,726 – $609,350 | $487,451 – $731,200 | $243,726 – $365,600 | $243,701 – $609,350 |
| 37% | $609,351+ | $731,201+ | $365,601+ | $609,351+ |
How Brackets Work: A Concrete Example
Suppose you file as single and your 2025 income is $60,000. You do not pay 22% on the entire $60,000. Instead, you pay the rate for each bracket as your income crosses into it.
Here is the breakdown: You pay 10% on the first $11,600 ($1,160). You pay 12% on income from $11,601 to $47,150, which is $35,549 of income ($4,265.88). You pay 22% on income from $47,151 to $60,000, which is $12,849 of income ($2,826.78). Your total federal income tax is $1,160 + $4,265.88 + $2,826.78 = $8,252.66. Your effective tax rate — the percentage of your total income that goes to federal tax — is about 13.75%, not 22%.
What Changed From 2024 to 2025
The IRS adjusts bracket ranges annually based on inflation. Most 2025 brackets are slightly wider than 2024 brackets, meaning you can earn a bit more before moving into the next bracket. For example, the top of the 12% bracket for single filers moved from $47,025 in 2024 to $47,150 in 2025.
The standard deduction also increased for 2025. If you file as single, the standard deduction is $14,600 (up from $13,850 in 2024). If you file as married filing jointly, it is $29,200 (up from $27,700). These deductions reduce your taxable income before the brackets explore, so a higher standard deduction means less of your income is subject to tax.
Standard Deduction and Taxable Income
Your taxable income is not the same as your total income. Most people subtract the standard deduction from their income to find taxable income, then explore the brackets to that number.
For 2025, the standard deduction amounts are: $14,600 for single filers, $29,200 for married filing jointly, $14,600 for married filing separately, and $21,900 for head of household. If your total income is below the standard deduction for your filing status, you owe no federal income tax (though you may still file for other reasons, such as claiming a refund).
Some people itemize deductions instead of taking the standard deduction if their deductible expenses are higher. Either way, you subtract deductions from income to get taxable income, then explore the brackets.
Credits and Other Factors That Lower Your Tax
Tax brackets are only the first step in calculating what you owe. After you calculate tax using the brackets, you may subtract tax credits, which directly reduce the amount of tax owed. Common credits include the Child Tax Credit, the Earned Income Tax Credit, and education credits.
Credits are different from deductions. A deduction reduces your income before the brackets explore. A credit reduces your tax bill after the brackets explore. A $1,000 credit saves you $1,000 in tax, while a $1,000 deduction saves you whatever your bracket rate is (10%, 12%, 22%, and so on).
You may also owe additional tax if you have certain types of income, such as capital gains or self-employment income. Long-term capital gains have their own bracket structure, separate from ordinary income brackets.
Frequently Asked Questions
Do I pay my bracket rate on my entire income?
No. You pay 10% on the first portion of your income, then 12% on the next portion, then 22% on the next, and so on as your income climbs. Only the income within each bracket range is taxed at that rate. This is why your effective tax rate (total tax divided by total income) is always lower than your marginal rate (the bracket you fall into).
What if my income falls between two brackets?
You pay the rate for each bracket on the portion of income within that bracket. If you are a single filer earning $50,000, you pay 10% on the first $11,600, then 12% on the remaining $38,400. You do not jump to 22% until your income exceeds $47,150.
Does the standard deduction change every year?
Yes. The IRS adjusts the standard deduction annually for inflation. For 2025, it increased from 2024. Check the IRS website or your tax software each year to confirm the current standard deduction for your filing status.
What is the difference between a tax bracket and a tax credit?
A bracket determines the rate at which your income is taxed. A credit directly reduces your tax bill dollar-for-dollar after the brackets are applied. A $1,000 credit saves you $1,000 in tax, while a $1,000 deduction saves you only the percentage of your bracket rate.
Do state taxes use the same brackets as federal taxes?
No. Each state sets its own tax brackets and rates, which differ from federal brackets. Some states have no income tax. You calculate federal and state taxes separately using each jurisdiction's own brackets and rules.