2025 Federal Tax Brackets
Complete IRS bracket schedule and standard deduction for tax year 2025 — single, married filing jointly, head of household, and married filing separately.
2025 Tax Brackets — Single
| Marginal rate | Taxable income | Tax owed at top of bracket |
|---|---|---|
| 10% | $0 – $11,925 | $1,193 |
| 12% | $11,926 – $48,475 | $5,579 |
| 22% | $48,476 – $103,350 | $17,651 |
| 24% | $103,351 – $197,300 | $40,199 |
| 32% | $197,301 – $250,525 | $57,231 |
| 35% | $250,526 – $626,350 | $188,770 |
| 37% | Over $626,351 | — |
2025 Tax Brackets — Married Filing Jointly
| Marginal rate | Taxable income | Tax owed at top of bracket |
|---|---|---|
| 10% | $0 – $23,850 | $2,385 |
| 12% | $23,851 – $96,950 | $11,157 |
| 22% | $96,951 – $206,700 | $35,302 |
| 24% | $206,701 – $394,600 | $80,398 |
| 32% | $394,601 – $501,050 | $114,462 |
| 35% | $501,051 – $751,600 | $202,155 |
| 37% | Over $751,601 | — |
2025 Tax Brackets — Head of Household
| Marginal rate | Taxable income | Tax owed at top of bracket |
|---|---|---|
| 10% | $0 – $17,000 | $1,700 |
| 12% | $17,001 – $64,850 | $7,442 |
| 22% | $64,851 – $103,350 | $15,912 |
| 24% | $103,351 – $197,300 | $38,460 |
| 32% | $197,301 – $250,500 | $55,484 |
| 35% | $250,501 – $626,350 | $187,032 |
| 37% | Over $626,351 | — |
2025 Tax Brackets — Married Filing Separately
| Marginal rate | Taxable income | Tax owed at top of bracket |
|---|---|---|
| 10% | $0 – $11,925 | $1,193 |
| 12% | $11,926 – $48,475 | $5,579 |
| 22% | $48,476 – $103,350 | $17,651 |
| 24% | $103,351 – $197,300 | $40,199 |
| 32% | $197,301 – $250,525 | $57,231 |
| 35% | $250,526 – $375,800 | $101,077 |
| 37% | Over $375,801 | — |
Worked example: $85,000 single filer in 2025
Gross income $85,000 minus the 2025 single standard deduction ($15,000) = $70,000 taxable.
Notes for 2025
Brackets reflect the eighth year of TCJA's 2017 structure, fully indexed to inflation. Most TCJA individual provisions were scheduled to sunset at the end of 2025 but were extended for 2026.
Frequently Asked Questions
What was the top marginal federal tax rate in 2025?
What was the 2025 standard deduction?
Are 2025 tax brackets still relevant?
How do marginal tax brackets actually work?
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Educational content only. 2025 tax brackets apply to income earned during 2025, generally filed in April 2026. For amended returns or current-year planning, consult a qualified CPA or tax advisor.