The 2025 federal income tax rates remain the same as in previous years, with seven brackets: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. These rates apply to taxable income, which is your gross income minus deductions and exemptions. The income thresholds for each bracket have been adjusted for inflation. Below are the 2025 federal income tax brackets for different filing statuses.
Tax Brackets
Single Filers
| Tax Rate | Income Range |
|---|
| 10% | $0 to $11,925 |
| 12% | $11,926 to $48,475 |
| 22% | $48,476 to $103,350 |
| 24% | $103,351 to $197,300 |
| 32% | $197,301 to $250,525 |
| 35% | $250,526 to $626,350 |
| 37% | Over $626,350 |
Married Filing Jointly
| Tax Rate | Income Range |
|---|
| 10% | $0 to $23,850 |
| 12% | $23,851 to $96,950 |
| 22% | $96,951 to $206,700 |
| 24% | $206,701 to $394,600 |
| 32% | $394,601 to $501,050 |
| 35% | $501,051 to $751,600 |
| 37% | Over $751,600 |
Married Filing Separately
| Tax Rate | Income Range |
|---|
| 10% | $0 to $11,925 |
| 12% | $11,926 to $48,475 |
| 22% | $48,476 to $103,350 |
| 24% | $103,351 to $197,300 |
| 32% | $197,301 to $250,525 |
| 35% | $250,526 to $375,800 |
| 37% | Over $375,800 |
Head of Household
| Tax Rate | Income Range |
|---|
| 10% | $0 to $17,000 |
| 12% | $17,001 to $64,850 |
| 22% | $64,851 to $103,350 |
| 24% | $103,351 to $197,300 |
| 32% | $197,301 to $250,525 |
| 35% | $250,526 to $626,350 |
| 37% | Over $626,350 |
Key Notes
- Standard Deduction: For 2025, the standard deduction is $15,000 for single filers and married filing separately (up $400 from 2024), $30,000 for married filing jointly (up $800), and $22,500 for heads of household (up $600).
- Alternative Minimum Tax (AMT): The AMT exemption is $88,100 for singles and $137,000 for married couples filing jointly, with phase-outs starting at $626,350 and $1,252,700, respectively. AMT rates are 26% and 28%.
- Child Tax Credit: The maximum is $2,000 per qualifying child, with the refundable portion at $1,700 (not adjusted for inflation).
- Earned Income Tax Credit (EITC): For filers with three or more qualifying children, the maximum EITC is $8,046 (up from $7,830).
- Capital Gains: Long-term capital gains rates are 0% for taxable income up to $48,475 (single) or $96,950 (joint), 15% for higher incomes, and 20% for top earners, with thresholds adjusted for 2025.
- Gift Tax Exclusion: The annual exclusion for gifts is $19,000 per person (up from $18,000).
Additional Context
The Tax Cuts and Jobs Act (TCJA) rates, set to expire after 2025, were permanently extended by the “One Big Beautiful Bill Act” signed on July 4, 2025, ensuring these rates remain in place. State income tax rates vary widely; some states have no income tax, while others have rates up to 13.3% (e.g., California for high earners). For detailed state rates, refer to resources like the Tax Foundation.
For precise calculations, consult a tax professional or use IRS tools, as other deductions, credits, or local taxes may apply.
