2025 Federal Tax Brackets
The 2025 federal income tax has seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. Brackets are marginal — a rate applies only to the slice of taxable income inside that bracket, not to your whole income. Taxable income is what remains after subtracting the standard deduction ($15,750 single, $31,500 married filing jointly, $23,625 head of household) and other deductions.
Source: IRS — Federal income tax rates and brackets (Rev. Proc. 2024-40)
Estimate your 2025 federal tax
Taxable income$59,250
Federal income tax$7,949
Marginal rate22%
Effective rate on taxable income13.4%
Effective rate on gross income10.6%
| Rate | Income in bracket | Tax |
|---|---|---|
| 10% | $11,925 | $1,193 |
| 12% | $36,550 | $4,386 |
| 22% | $10,775 | $2,371 |
2025 bracket tables
Single
| Rate | Taxable income from | up to |
|---|---|---|
| 10% | $0 | $11,925 |
| 12% | $11,926 | $48,475 |
| 22% | $48,476 | $103,350 |
| 24% | $103,351 | $197,300 |
| 32% | $197,301 | $250,525 |
| 35% | $250,526 | $626,350 |
| 37% | $626,351 | no limit |
Married Filing Jointly
| Rate | Taxable income from | up to |
|---|---|---|
| 10% | $0 | $23,850 |
| 12% | $23,851 | $96,950 |
| 22% | $96,951 | $206,700 |
| 24% | $206,701 | $394,600 |
| 32% | $394,601 | $501,050 |
| 35% | $501,051 | $751,600 |
| 37% | $751,601 | no limit |
Married Filing Separately
| Rate | Taxable income from | up to |
|---|---|---|
| 10% | $0 | $11,925 |
| 12% | $11,926 | $48,475 |
| 22% | $48,476 | $103,350 |
| 24% | $103,351 | $197,300 |
| 32% | $197,301 | $250,525 |
| 35% | $250,526 | $375,800 |
| 37% | $375,801 | no limit |
Head of Household
| Rate | Taxable income from | up to |
|---|---|---|
| 10% | $0 | $17,000 |
| 12% | $17,001 | $64,850 |
| 22% | $64,851 | $103,350 |
| 24% | $103,351 | $197,300 |
| 32% | $197,301 | $250,500 |
| 35% | $250,501 | $626,350 |
| 37% | $626,351 | no limit |
Standard deduction in 2025
| Single | $15,750 |
| Married Filing Jointly | $31,500 |
| Married Filing Separately | $15,750 |
| Head of Household | $23,625 |
Taxpayers 65 or older or blind may add $2,000 (unmarried) or $1,600 per qualifying spouse (married filing jointly). A separate $6,000-per-person senior deduction also applies for 2025–2028 — estimate it here.