2025 Federal Income Tax Brackets — Rates by Filing Status
2025 IRS data — updated for current tax year
How Tax Brackets Work
The US uses a progressive tax system — each bracket rate applies only to income within that bracket's range, not to all income. A single filer earning $80,000 in 2025 pays 10% on the first $11,925, 12% on the next $36,550, and 22% on the remaining $18,075 above $48,475. The result: $13,561 in federal income tax, not 22% × $80,000.
2025 Tax Brackets — Single Filers
Single filers face seven brackets in 2025. The 22% bracket covers taxable income from $48,475 to $103,350 — the range most median-income Americans occupy.
| Tax Rate | Taxable Income | Tax on This Bracket |
|---|---|---|
| 10% | $0 – $11,925 | Up to $1,193 |
| 12% | $11,925 – $48,475 | Up to $4,386 |
| 22% | $48,475 – $103,350 | Up to $12,073 |
| 24% | $103,350 – $197,300 | Up to $22,548 |
| 32% | $197,300 – $250,525 | Up to $17,032 |
| 35% | $250,525 – $626,350 | Up to $131,539 |
| 37% | Over $626,350 | 37% of amount over $626,350 |
2025 Tax Brackets — Married Filing Jointly
MFJ brackets are roughly double the single brackets, with the top 37% bracket starting at $751,600.
| Tax Rate | Taxable Income |
|---|---|
| 10% | $0 – $23,850 |
| 12% | $23,850 – $96,950 |
| 22% | $96,950 – $206,700 |
| 24% | $206,700 – $394,600 |
| 32% | $394,600 – $501,050 |
| 35% | $501,050 – $751,600 |
| 37% | Over $751,600 |
Frequently Asked Questions
What is the standard deduction for 2025?
The 2025 standard deduction is $15,000 for single filers and $30,000 for married filing jointly. Head of household filers deduct $22,500.
What bracket am I in if I earn $75,000 single?
At $75,000 gross income, your taxable income after the $15,000 standard deduction is $60,000. That puts you in the 22% bracket ($48,475–$103,350). Your actual federal income tax is about $9,381 — an effective rate of 12.5%.
Does earning more money put all my income in a higher bracket?
No. Only the income above each bracket threshold moves to the higher rate. This is a common misconception. A raise that pushes you into the 24% bracket means only the portion above $103,350 (single) faces 24% — the rest stays at the lower rates.