2025 Federal Tax Brackets & Standard Deductions
The IRS adjusts brackets each year for inflation. Here are the 2025 federal income tax brackets for all four filing statuses, plus the new standard deductions and how they compare to 2024.
Single
| Rate | Taxable income |
|---|---|
| 10% | up to $11,925 |
| 12% | $11,925 – $48,475 |
| 22% | $48,475 – $103,350 |
| 24% | $103,350 – $197,300 |
| 32% | $197,300 – $250,525 |
| 35% | $250,525 – $626,350 |
| 37% | Over $626,350 |
Married Filing Jointly
| Rate | Taxable income |
|---|---|
| 10% | up to $23,850 |
| 12% | $23,850 – $96,950 |
| 22% | $96,950 – $206,700 |
| 24% | $206,700 – $394,600 |
| 32% | $394,600 – $501,050 |
| 35% | $501,050 – $751,600 |
| 37% | Over $751,600 |
Married Filing Separately
| Rate | Taxable income |
|---|---|
| 10% | up to $11,925 |
| 12% | $11,925 – $48,475 |
| 22% | $48,475 – $103,350 |
| 24% | $103,350 – $197,300 |
| 32% | $197,300 – $250,525 |
| 35% | $250,525 – $375,800 |
| 37% | Over $375,800 |
Head of Household
| Rate | Taxable income |
|---|---|
| 10% | up to $17,000 |
| 12% | $17,000 – $64,850 |
| 22% | $64,850 – $103,350 |
| 24% | $103,350 – $197,300 |
| 32% | $197,300 – $250,500 |
| 35% | $250,500 – $626,350 |
| 37% | Over $626,350 |
Standard deduction: 2024 vs 2025
| Filing status | 2024 | 2025 | Change |
|---|---|---|---|
| Single | $14,600 | $15,000 | +$400 |
| Married Filing Jointly | $29,200 | $30,000 | +$800 |
| Married Filing Separately | $14,600 | $15,000 | +$400 |
| Head of Household | $21,900 | $22,500 | +$600 |
How U.S. tax brackets work
The U.S. uses a progressive tax system, meaning only the income that falls inside a given bracket is taxed at that bracket's rate. Moving into a higher bracket never reduces your take-home pay — it only changes the rate applied to the next dollar earned (your marginal rate).
Your effective rate is the total federal tax divided by your taxable income — it's almost always lower than your marginal rate.
Want a quick estimate using these numbers? Try the Federal Tax Calculator or the Income Tax Calculator.
Source: IRS Revenue Procedure 2024-40. For educational use only — not tax, legal, or financial advice.