These are the 2025 federal tax rates and brackets. They apply to income earned in 2025, reported on the return due April 15, 2026, or October 15, 2026 if you filed an extension.
2025 federal income tax brackets by filing status
Single
Std. deduction $15,750| 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% | $626,351 and above |
Married filing jointly
Std. deduction $31,500| 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% | $751,601 and above |
Married filing separately
Std. deduction $15,750| 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% | $375,801 and above |
Head of household
Std. deduction $23,625| 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 $250,500 |
| 35% | $250,501 to $626,350 |
| 37% | $626,351 and above |
Source: IRS Rev. Proc. 2024-40, as amended by the One Big Beautiful Bill Act. Taxable income thresholds.
2025 standard deduction
| Filing status | 2025 standard deduction | 2026 standard deduction |
|---|---|---|
| Single | $15,750 | $16,100 |
| Married filing jointly | $31,500 | $32,200 |
| Married filing separately | $15,750 | $16,100 |
| Head of household | $23,625 | $24,150 |
The One Big Beautiful Bill Act raised the 2025 standard deduction to these amounts and made the 10% to 37% rate structure permanent.
Looking for the brackets you will use for income earned in 2026? See the 2026 federal income tax brackets page.