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The federal income tax brackets for the 2025 tax year are listed below. These brackets apply to income earned in 2025 and will be reported on tax returns filed in 2026. The tax system remains progressive, with seven rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%.
The adjustments reflect inflation indexing, which slightly increases the income thresholds in each tax bracket.
2025 Tax Brackets for Married Individuals Filing Jointly and Surviving Spouses
| Taxable Income | Tax Rate |
|---|---|
| Up to $23,850 | 10% of taxable income |
| $23,851 – $96,950 | $2,385 plus 12% of income over $23,850 |
| $96,951 – $206,700 | $11,157 plus 22% of income over $96,950 |
| $206,701 – $394,600 | $35,302 plus 24% of income over $206,700 |
| $394,601 – $501,050 | $80,398 plus 32% of income over $394,600 |
| $501,051 – $751,600 | $114,462 plus 35% of income over $501,050 |
| Over $751,600 | $202,154.50 plus 37% of income over $751,600 |
2025 Tax Brackets for Head of Household
| Taxable Income | Tax Rate |
|---|---|
| Up to $17,000 | 10% of taxable income |
| $17,001 – $64,850 | $1,700 plus 12% of income over $17,000 |
| $64,851 – $103,350 | $7,442 plus 22% of income over $64,850 |
| $103,351 – $197,300 | $15,912 plus 24% of income over $103,350 |
| $197,301 – $250,500 | $38,460 plus 32% of income over $197,300 |
| $250,501 – $626,350 | $55,484 plus 35% of income over $250,500 |
| Over $626,350 | $187,031.50 plus 37% of income over $626,350 |
2025 Tax Brackets for Single Filers (Unmarried Individuals)
| Taxable Income | Tax Rate |
|---|---|
| Up to $11,925 | 10% of taxable income |
| $11,926 – $48,475 | $1,192.50 plus 12% of income over $11,925 |
| $48,476 – $103,350 | $5,578.50 plus 22% of income over $48,475 |
| $103,351 – $197,300 | $17,651 plus 24% of income over $103,350 |
| $197,301 – $250,525 | $40,199 plus 32% of income over $197,300 |
| $250,526 – $626,350 | $57,231 plus 35% of income over $250,525 |
| Over $626,350 | $188,769.75 plus 37% of income over $626,350 |
2025 Tax Brackets for Married Individuals Filing Separately
| Taxable Income | Tax Rate |
|---|---|
| Up to $11,925 | 10% of taxable income |
| $11,926 – $48,475 | $1,192.50 plus 12% of income over $11,925 |
| $48,476 – $103,350 | $5,578.50 plus 22% of income over $48,475 |
| $103,351 – $197,300 | $17,651 plus 24% of income over $103,350 |
| $197,301 – $250,525 | $40,199 plus 32% of income over $197,300 |
| $250,526 – $375,800 | $57,231 plus 35% of income over $250,525 |
| Over $375,800 | $101,077.25 plus 37% of income over $375,800 |
What These Brackets Mean for Taxpayers
The 2025 federal income tax brackets continue the structure introduced under recent tax law changes but shift the thresholds upward for inflation. This means many taxpayers may owe slightly less in federal income tax compared to prior years if their income has not increased at the same pace as inflation.
Taxpayers should review their withholdings and estimated tax payments to ensure they are aligned with the new brackets. Proper tax planning can help avoid surprises at filing time and maximize opportunities for savings.
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