2025 Federal Income Tax Brackets
This tool displays the 2025 federal income tax brackets for all four filing statuses, sourced from IRS Rev. Proc. 2024-40. The US federal tax system uses seven graduated tax rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. Each rate applies only to the slice of taxable income within that bracket, not your entire income, which is why moving into a higher bracket does not reduce your overall take-home pay. Use the filing-status tabs to view the threshold amounts for single filers, married couples filing jointly, heads of household, and married filing separately. You can optionally enter your taxable income to highlight which bracket applies to your top dollar. The tool also explains the distinction between your marginal rate (the rate on your last dollar) and your effective rate (total tax divided by total income). Links to related calculators help you compute your taxable income, effective rate, and marginal rate from your gross income and filing status.
For 2025, the seven federal income tax rates are 10%, 12%, 22%, 24%, 32%, 35%, and 37%. Each rate applies only to the slice of taxable income within that bracket. Use the tab below to see thresholds for your filing status, then enter your taxable income to highlight your bracket.
| Rate | Taxable income range | Tax formula for this bracket |
|---|
How federal tax brackets work in 2025
The United States uses a marginal (progressive) income tax system. Congress sets the rates; the IRS adjusts the dollar thresholds each year for inflation. For 2025, the inflation adjustments were published in IRS Rev. Proc. 2024-40.
Each bracket rate applies only to the portion of taxable income that falls within its range. Taxable income is what remains after subtracting your standard deduction (or itemized deductions) and any above-the-line deductions from your gross income. It is not the same as your salary.
Worked example: single filer, $75,000 gross income
- Gross income: $75,000
- Standard deduction (single, 2025): $15,000
- Taxable income: $75,000 - $15,000 = $60,000
- 10% on $0 to $11,925 = $1,192.50
- 12% on $11,925 to $48,475 = $4,386.00
- 22% on $48,475 to $60,000 = $2,535.50
- Total federal tax: $8,114.00
- Marginal rate: 22% (the rate on the last dollar earned)
- Effective rate: $8,114 / $60,000 = 13.52%
2025 standard deductions by filing status
The standard deduction reduces your taxable income before the brackets apply. For 2025 (IRS Rev. Proc. 2024-40):
| Filing status | Standard deduction | Additional (age 65+ or blind, per qualifying person) |
|---|---|---|
| Single | $15,000 | +$2,000 |
| Married Filing Jointly | $30,000 | +$1,600 |
| Head of Household | $22,500 | +$2,000 |
| Married Filing Separately | $15,000 | +$1,600 |
For more detail on who qualifies and how to compute the additional deduction, see the standard deduction checker.
Capital gains vs. ordinary income brackets
The seven brackets above apply to ordinary income: wages, salaries, self-employment income, short-term capital gains, and most other income. Long-term capital gains (from assets held more than one year) are taxed at separate rates of 0%, 15%, or 20%, based on your total taxable income. For 2025, the 0% rate applies to taxable income below $48,350 (single) or $96,700 (married filing jointly). See our capital gains tax calculator for detail.
Federal tax brackets: frequently asked questions
What is a federal tax bracket?
A tax bracket is a range of taxable income that is taxed at a specific rate. The US federal income tax uses a progressive system with seven brackets: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. Only the income that falls within a given bracket is taxed at that rate, not your entire income.
Does moving into a higher bracket mean all my income is taxed at that rate?
No. This is one of the most common tax misconceptions. Under a marginal (progressive) system, each rate applies only to the slice of income within that bracket. If a single filer earns $60,000 of taxable income in 2025, they pay 10% on the first $11,925, 12% on income from $11,926 to $48,475, and 22% only on the remaining amount above $48,475. Getting a raise cannot reduce your take-home pay.
What determines which bracket I am in?
Your bracket is determined by your taxable income, which is gross income minus your standard or itemized deduction, above-the-line deductions (such as IRA contributions), and other adjustments. Filing status also determines the bracket thresholds that apply to you. Married couples filing jointly have thresholds that are roughly double those for single filers.
Will the brackets change each year?
Yes. The IRS adjusts the dollar thresholds each year for inflation under IRC section 1(f). The rates (10% through 37%) are set by statute and require an act of Congress to change, but the income levels that trigger each rate shift upward annually. The 2025 thresholds shown here come from IRS Rev. Proc. 2024-40.
How are capital gains taxed compared to ordinary income?
Long-term capital gains (assets held over one year) are taxed at separate, lower rates of 0%, 15%, or 20%, depending on your taxable income. They are not lumped into the ordinary income brackets. Short-term capital gains (assets held one year or less) are treated as ordinary income and taxed at your marginal bracket rate.
What is the difference between marginal rate and effective rate?
Your marginal rate is the rate that applies to your last dollar of taxable income, shown in the brackets on this page. Your effective (average) rate is your total tax divided by your total taxable income. The effective rate is always lower than the marginal rate because lower slices of income were taxed at lower rates.
Official sources
- 2025 bracket thresholds and standard deductions: IRS Rev. Proc. 2024-40.
- Withholding and bracket mechanics: IRS Publication 505, Tax Withholding and Estimated Tax.
- Capital gains rates: IRS Topic 409, Capital Gains and Losses.
Reviewed by the CalculatorHub team, edited by James Graham, 12 June 2026. See our methodology. General information, not tax advice.