Federal income tax brackets · Tax year 2025 (filed)
2025 Federal Income Tax Brackets
All seven marginal rates — 10% to 37% — across every filing status, with the $15,750 single standard deduction, straight from the IRS Revenue Procedure for 2025.
- 7
- Marginal brackets
- 22%
- Top rate at $75k (single)
- $626,350
- 37% rate begins (single)
- $15,750
- Standard deduction
The bottom line
A single filer with $75,000 of taxable income in 2025 owes about $11,414 in federal income tax — an effective rate of 15.2%, even though their top bracket is 22%.
- 22%
- marginal (top) rate
- 15.2%
- effective rate at $75k
- 7
- rates, 10%–37%
- $15,750
- single standard deduction
Married Filing Jointly thresholds run roughly double — the top 37% band does not begin until $751,600 of taxable income.
The 2025 brackets at a glance (Single)
Seven marginal rates, drawn to scale by the income range each one covers.
- 10% $0 – $12k
- 12% $12k – $48k
- 22% $48k – $103k
- 24% $103k – $197k
- 32% $197k – $251k
- 35% $251k – $626k
- 37% $626k and above
Single
| Tax Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 – $11,925 | up to $1,193 |
| 12% | $11,925 – $48,475 | up to $4,386 |
| 22% | $48,475 – $103,350 | up to $12,073 |
| 24% | $103,350 – $197,300 | up to $22,548 |
| 32% | $197,300 – $250,525 | up to $17,032 |
| 35% | $250,525 – $626,350 | up to $131,539 |
| 37% | $626,350 – and above | — |
Standard deduction (Single): $15,750 | Additional 65+: +$2,000
Married Filing Jointly
| Tax Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 – $23,850 | up to $2,385 |
| 12% | $23,850 – $96,950 | up to $8,772 |
| 22% | $96,950 – $206,700 | up to $24,145 |
| 24% | $206,700 – $394,600 | up to $45,096 |
| 32% | $394,600 – $501,050 | up to $34,064 |
| 35% | $501,050 – $751,600 | up to $87,693 |
| 37% | $751,600 – and above | — |
Standard deduction (Married Filing Jointly): $31,500 | Additional 65+: +$1,600
Married Filing Separately
| Tax Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 – $11,925 | up to $1,193 |
| 12% | $11,925 – $48,475 | up to $4,386 |
| 22% | $48,475 – $103,350 | up to $12,073 |
| 24% | $103,350 – $197,300 | up to $22,548 |
| 32% | $197,300 – $250,525 | up to $17,032 |
| 35% | $250,525 – $375,800 | up to $43,846 |
| 37% | $375,800 – and above | — |
Standard deduction (Married Filing Separately): $15,750
Head of Household
| Tax Rate | Taxable Income Range | Max Tax in Bracket |
|---|---|---|
| 10% | $0 – $17,000 | up to $1,700 |
| 12% | $17,000 – $64,850 | up to $5,742 |
| 22% | $64,850 – $103,350 | up to $8,470 |
| 24% | $103,350 – $197,300 | up to $22,548 |
| 32% | $197,300 – $250,500 | up to $17,024 |
| 35% | $250,500 – $626,350 | up to $131,548 |
| 37% | $626,350 – and above | — |
Standard deduction (Head of Household): $23,625 | Additional 65+: +$2,000
Marginal vs. effective: the rate you face vs. the rate you pay
Drag across the chart to read both rates at any income. The red step is your marginal rate (your top bracket); the teal curve is your effective rate (total tax ÷ income) — always lower, because earlier dollars are taxed less.
The gap between the two lines is why earning into a higher bracket never costs you money — only the dollars inside that band are taxed at the higher rate. Source: IRS Revenue Procedure for 2025.
Worked example: $75,000 taxable income (Single, 2025)
Effective rate: 15.2% | Marginal rate: 22%
Frequently asked questions
What are the 2025 federal income tax brackets?
For 2025, there are 7 marginal tax rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The specific income ranges depend on your filing status (Single, Married Filing Jointly, Married Filing Separately, or Head of Household).
What is the standard deduction for 2025?
The 2025 standard deduction is $15,750 for Single filers, $31,500 for Married Filing Jointly, $15,750 for Married Filing Separately, and $23,625 for Head of Household.
How do I calculate my 2025 tax?
Apply each tax rate only to the income within that bracket. For example, a Single filer with $75,000 of taxable income in 2025 would owe approximately $11,414 in federal income tax (before credits), for an effective rate of 15.2%.
What is the difference between marginal and effective tax rate in 2025?
Your marginal rate is the rate on your last dollar of income (your highest bracket). Your effective rate is your total tax divided by total income — it is always lower because earlier dollars are taxed at lower rates. For $75,000 of taxable income in 2025, the marginal rate is 22% but the effective rate is only 15.2%.
Did tax brackets change from 2024 to 2025?
The 7 tax rates (10%–37%) have stayed the same since 2018. However, the income thresholds are adjusted annually for inflation, so slightly more income falls into lower brackets each year. This means someone earning the same salary pays slightly less in federal tax in 2025 than in 2024.
How does filing status affect my 2025 tax bracket?
Filing status significantly changes where each bracket starts. Married Filing Jointly thresholds are roughly double those for Single filers, creating a "marriage bonus." Head of Household thresholds are wider than Single but narrower than MFJ. Choosing the correct status can save thousands of dollars.
Compare bracket changes by year
Tax bracket thresholds are adjusted annually for inflation. Select a year to see how the bands have shifted since 2020.
What the 2025 brackets actually mean for your return
For tax year 2025, federal income tax is imposed across 7 marginal brackets, running from 10% at the bottom to 37% at the top. The Single structure places the top 37% rate on income above $626,350, while Married Filing Jointly households do not reach that same top rate until combined taxable income exceeds $751,600 — roughly double the single threshold for most rungs. Thresholds are indexed to inflation under the Tax Cuts and Jobs Act framework, so the 2025 bands differ from earlier years even though the seven rate percentages themselves have not changed since 2018.
A worked example makes the progressivity visible. A Single filer with $75,000 of taxable income in 2025 owes approximately $11,414 in federal income tax before credits. That produces an effective tax rate of 15.2% even though the taxpayer's marginal rate — the rate applied to the last dollar earned — is 22%. The gap exists because earlier dollars are taxed at 10%, 12%, and 22% before any income reaches the 22% band.
Reading this table correctly matters for planning. A raise that pushes taxable income from one bracket into the next does not retroactively tax earlier earnings at the higher rate — only the dollars above the new threshold are taxed at the higher percentage. Pre-tax contributions to a 401(k), traditional IRA, or HSA reduce the taxable income figure against which these 2025 brackets are applied, so the value of a deduction equals the contribution multiplied by your marginal rate, not your effective rate. This page presents IRS-published figures and worked arithmetic for illustration; it is data reporting, not tax advice.
What to do with this
Your marginal rate sets the value of your next deduction; your effective rate sets your bill.
- Estimate your own 2025 federal tax with the standard or itemized deduction applied. Federal tax calculator
- See exactly why your effective rate is lower than your top bracket. Marginal vs. effective
- Check the standard deduction, retirement limits, and credits for the year. Deductions & limits
Figures use IRS-published 2025 thresholds and assume the standard deduction with no additional credits. State tax, AMT, and refundable-credit phase-outs are not modelled.
Tax guides
Sources: IRS Revenue Procedures — annual inflation-adjusted bracket thresholds (Rev. Proc. 2019-44 through 2025-32). irs.gov/irb; IRS Publication 505 — withholding and estimated tax. p505; BLS Chained CPI (C-CPI-U) — the inflation-indexing basis. bls.gov/cpi.
Full methodology — how this data is sourced, computed, and verified. Informational only; not tax advice.