Single
| Tax Rate | Taxable Income Range | Tax on 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 | Tax on 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 | Tax on 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 | Tax on 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
Example: $75,000 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 earning $75,000 in 2025 would owe approximately $11,414 in federal income tax (before credits), for an effective rate of 15.2%.
Source: IRS Revenue Procedure for tax year 2025. Bracket thresholds are adjusted annually for inflation. This is not tax advice.