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 2025 income level. How to read this chart →
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 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?
For $75,000 of taxable income in 2025, the marginal rate is 22% but the effective rate is only 15.2%, a 6.8-point gap (see the Marginal vs. Effective Rate guide below for why).
Did tax brackets change from 2024 to 2025?
The 7 tax rates (10%-37%) stayed the same. The Single-filer 37% threshold moved from $609,350 in 2024 to $626,350 in 2025, a 2.8% shift, so slightly more income falls into lower brackets in 2025.
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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 (20.0% higher than the single threshold). Thresholds are indexed to inflation, so the 2025 bands sit 20.8% above the 2020 baseline even though the seven rate percentages have not changed since 2018.
See tax planning by bracket for how pre-tax retirement and HSA contributions interact with these thresholds. 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.
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.