2025 Federal Tax Brackets
Last verified: May 9, 2026 against IRS Rev. Proc. for tax year 2025 + Tax Foundation historical tables
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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 standard deduction rose to $15,000 single / $30,000 MFJ (a $400 / $800 increase from 2024), and 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, continuing the slow real-terms creep that has effectively lowered them since 2013. The Inflation Reduction Act's 15% corporate AMT entered its third year. Most TCJA individual provisions - the bracket structure, doubled standard deduction, $10,000 SALT cap, 20% Qualified Business Income deduction - were originally scheduled to sunset on December 31, 2025, but late-2025 legislation extended them into 2026. 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% - slightly below the same nominal income's effective rate in 2024 thanks to the inflation adjustment of brackets.
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.
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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2026 Federal Tax Brackets
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Tax Brackets History
Top marginal rate from 1913 to 2026 with every major tax act.
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.