2025 Federal Tax Brackets
Last verified: May 9, 2026 against IRS Rev. Proc. for tax year 2025 + Tax Foundation historical tables
Reviewed by Josh for financial modeling and data. See more by Josh.
Complete IRS bracket schedule and standard deduction for tax year 2025: single, married filing jointly, head of household, and married filing separately.
What changed in 2025
2025 brackets reflected the eighth year of TCJA's 7-bracket structure (10/12/22/24/32/35/37%), with thresholds inflation-indexed about 2.7% over 2024 using the chained CPI-U methodology TCJA put in place. The One Big Beautiful Bill Act, enacted during 2025, increased the year's standard deduction to $15,750 single / $31,500 MFJ / $23,625 HoH and made the TCJA individual rate structure permanent; it did not change the already-published bracket thresholds. The 37% bracket began at $626,350 single / $751,600 MFJ. The Additional Medicare Tax thresholds ($200K single / $250K MFJ) and Net Investment Income Tax thresholds (same levels) remained unindexed for the 12th consecutive year. For a married couple with $200,000 taxable income in 2025, total federal income tax was approximately $30,500, an effective rate of 15.25%.
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 ($15,750) = $69,250 taxable.
Notes for 2025
Brackets reflect the eighth year of TCJA's 2017 structure, fully indexed to inflation. OBBBA made the individual rate structure permanent and raised the 2025 standard deduction to $15,750 single / $31,500 MFJ / $23,625 HoH.
Modeling 2025 retroactively
To model 2025 retroactively, use the tax bracket calculator with 2025 selected, or the paycheck calculator to estimate a 2025 take-home pay scenario including federal, state, and FICA. The capital gains calculator handles 2025 long-term capital gains thresholds. For state-level tax differences, the state tax comparison tool runs 2025 rates across all 50 states.
- Tax bracket calculator - stack any income through 2025's schedule
- Paycheck calculator - federal + state + FICA take-home for 2025
- Capital gains calculator - LTCG and short-term math for 2025
- Tax brackets history (1913-2026) - see 2025 in the 113-year arc
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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Paycheck Calculator
Estimate take-home pay using 2025 or any year's brackets.
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.