2025 Federal Tax Brackets
The official IRS tax brackets for tax year 2025, frozen as filed — for amended returns, back taxes and research. 7 rates from 10% to 37%; standard deduction $15,750 single / $31,500 joint.
In 2025, federal income tax rates were 10%, 12%, 22%, 24%, 32%, 35%, 37%. The top rate applied above $626,350 (single).
- Rates10% · 12% · 22% · 24% · 32% · 35% · 37%
- Std. deduction (single / joint)$15,750 / $31,500
- Personal exemption$0
- SourceIRS Rev. Proc. 2024-40; standard deduction raised retroactively by OBBBA (P.L. 119-21)
Source: IRS Rev. Proc. 2024-40; standard deduction raised retroactively by OBBBA (P.L. 119-21).
Enter taxable income (after deductions). Ordinary-income brackets only — capital gains, credits, AMT and phase-outs are separate.
2025 brackets — all filing statuses
Single
| Rate | 2025 taxable income |
|---|---|
| 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 and up |
Married filing jointly
| Rate | 2025 taxable income |
|---|---|
| 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 and up |
Head of household
| Rate | 2025 taxable income |
|---|---|
| 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 and up |
Married filing separately
| Rate | 2025 taxable income |
|---|---|
| 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 and up |
Standard deduction & exemption
| Filing status | Standard deduction |
|---|---|
| Single | $15,750 |
| Married filing jointly | $31,500 |
| Head of household | $23,625 |
| Married filing separately | $15,750 |
Personal exemption: $0 (eliminated 2018, made permanent 2025).
The 2025 brackets in today’s dollars
Adjusted with the CPI-U (2025 annual average → May 2026), a factor of ×1.04. Useful for comparing bracket creep across eras.
| Single-filer threshold | 2025 dollars | Today’s dollars |
|---|---|---|
| 12% bracket started at | $11,926 | ≈ $12,400 |
| 22% bracket started at | $48,476 | ≈ $50,500 |
| 24% bracket started at | $103,351 | ≈ $107,600 |
| 32% bracket started at | $197,301 | ≈ $205,400 |
| 35% bracket started at | $250,526 | ≈ $260,800 |
| 37% bracket started at | $626,351 | ≈ $652,000 |
Note: The One Big Beautiful Bill Act (July 2025) retroactively increased the 2025 standard deduction to $15,750 single/MFS, $31,500 MFJ, $23,625 HOH. Bracket thresholds were unchanged.
← 2024 bracketsAll years2026 brackets →
Frequently asked questions
What were the federal tax brackets in 2025?
There were 7 rates in 2025: 10%, 12%, 22%, 24%, 32%, 35%, 37%. For single filers the top 37% rate applied to taxable income over $626,350.
What was the standard deduction in 2025?
$15,750 for single filers, $31,500 married filing jointly, $23,625 head of household (the personal exemption is $0).
Marginal vs. effective rate — what's the difference?
Your marginal rate is the tax on your last dollar (your bracket). Your effective rate is total tax divided by taxable income — always lower, because earlier dollars fill the lower brackets first. The calculator above shows both.
Why would I need 2025 brackets now?
Filing or amending a 2025 return, negotiating back taxes for that year, checking an audit figure, or research. Brackets never change retroactively once the year closes.
Sources & methodology
Sources: IRS Rev. Proc. 2024-40; standard deduction raised retroactively by OBBBA (P.L. 119-21) · All years: Tax Foundation historical brackets.
Figures transcribed from the primary source listed and cross-checked against the Tax Foundation and Tax Policy Center datasets. Not tax advice.