2025 Federal Income Tax Brackets
The 2025 federal income tax system continues to use seven marginal tax rates, ranging from 10% to 37%, as established by the Internal Revenue Service (IRS).
These brackets are adjusted annually for inflation to help prevent “bracket creep,” where inflation alone pushes taxpayers into higher tax rates.
These tax rates apply to income earned during the 2025 tax year, and federal tax returns are due by April 15, 2026, unless an extension is requested.
2025 Federal Income Tax Brackets by Filing Status
| Tax Rate | Single Filers | Married Filing Jointly | Married Filing Separately | Head of Household |
|---|---|---|---|---|
| 10% | $0 – $11,925 | $0 – $23,850 | $0 – $11,925 | $0 – $17,000 |
| 12% | $11,926 – $48,475 | $23,851 – $96,950 | $11,926 – $48,475 | $17,001 – $64,850 |
| 22% | $48,476 – $103,350 | $96,951 – $206,700 | $48,476 – $103,350 | $64,851 – $103,350 |
| 24% | $103,351 – $197,300 | $206,701 – $394,600 | $103,351 – $197,300 | $103,351 – $197,300 |
| 32% | $197,301 – $250,525 | $394,601 – $501,050 | $197,301 – $250,525 | $197,301 – $250,500 |
| 35% | $250,526 – $626,350 | $501,051 – $751,600 | $250,526 – $375,800 | $250,501 – $626,350 |
| 37% | Over $626,350 | Over $751,600 | Over $375,800 | Over $626,350 |
Key Points to Understand
Marginal Tax System Explained
The U.S. uses a marginal tax system, meaning your income is taxed in layers—not all at one rate. Only the portion of income that falls within each bracket is taxed at that bracket’s rate.
Example:
A single filer with $50,000 in taxable income pays:
- 10% on the first $11,925
- 12% on income from $11,926 to $48,475
- 22% only on the remaining income above $48,475
This structure often results in an effective tax rate that is lower than your top marginal rate.
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Increased Standard Deduction for 2025
The standard deduction reduces taxable income before tax rates are applied. For 2025, the deduction amounts are:
- Single filers: $15,750
- Married filing jointly: $31,500
- Head of household: $23,625
These higher deductions mean many taxpayers will owe less tax or remain in lower brackets.
Capital Gains Are Taxed Separately
Long-term capital gains (from assets held longer than one year) are not taxed using the ordinary income brackets. Instead, they are subject to preferential rates of 0%, 15%, or 20%, depending on income level and filing status.
Why Electronic Filing Is Strongly Recommended
The IRS encourages electronic filing (e-file), and for good reason:
- Faster refunds, especially with direct deposit
- Fewer errors, thanks to automatic calculations
- Immediate confirmation that your return was received
- Built-in guidance for deductions, credits, and eligibility
- Free filing options available for many taxpayers through IRS Free File
Reputable tax software platforms such as TurboTax can help estimate your tax liability and guide you step-by-step through the filing process.
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