The Internal Revenue Service has released the federal income tax brackets for 2025. A key point for taxpayers is that the federal income tax rates for each of the seven U.S. tax brackets remain the same as they were in 2024.
Those rates stand at 10 percent, 12 percent, 22 percent, 24 percent, 32 percent, 35 percent, and 37 percent.
While the rates are unchanged, the income ranges for each tax bracket have been adjusted. These adjustments are made each year to account for inflation.
Understanding these changes is important for navigating your tax obligations. The adjusted brackets apply to taxable income earned during 2025, with taxes due by April 2026, or October 2026 if an extension is filed.
The income range, or bracket, for each tax rate differs based on filing status. These statuses include Single, Head of household, Married filing jointly or qualifying surviving spouse, and Married filing separately.
For 2025, single filers will find the 10 percent rate applies to taxable income from $0 to $11,925. The 12 percent rate covers income from $11,926 to $48,475. The 22 percent rate applies to income from $48,476 to $103,350.
The 24 percent bracket for single filers in 2025 spans income from $103,351 to $197,300. Income from $197,301 to $250,525 is subject to the 32 percent rate. The 35 percent rate applies to income from $250,526 to $626,350.
For single filers, taxable income of $626,351 or more falls into the highest bracket, taxed at 37 percent.
Head of household filers in 2025 see the 10 percent rate apply to taxable income from $0 to $17,000. The 12 percent rate covers income from $17,001 to $64,850. The 22 percent rate is for income between $64,851 and $103,350.
The 24 percent rate for head of household filers covers income from $103,351 to $197,300. The 32 percent rate applies to income from $197,301 to $250,500. Income from $250,501 to $626,350 is taxed at 35 percent.
Head of household income at $626,351 or more is taxed at the 37 percent rate in 2025.
For those married filing jointly or qualifying surviving spouse, the 10 percent rate in 2025 applies to taxable income from $0 to $23,850. Income from $23,851 to $96,950 is taxed at 12 percent. The 22 percent rate covers income from $96,951 to $206,700.
The 24 percent rate for married filing jointly filers is for income from $206,701 to $394,600. Taxable income from $394,601 to $501,050 is subject to the 32 percent rate. The 35 percent rate applies to income from $501,051 to $751,600.
Married filing jointly income of $751,601 or more is taxed at the highest rate of 37 percent for 2025.
Married filing separately filers in 2025 have the 10 percent rate on income from $0 to $11,925. The 12 percent rate applies to income from $11,926 to $48,475. Income from $48,476 to $103,350 falls into the 22 percent bracket.
The 24 percent rate for married filing separately covers income from $103,351 to $197,300. Taxable income from $197,301 to $250,525 is taxed at 32 percent. The 35 percent rate is for income from $250,526 to $375,800.
For married filing separately filers, income of $375,801 or more is taxed at the 37 percent rate.
To calculate the total tax owed for 2025, different tax rates are applied to different portions of your taxable income. For a single filer with income from $0 to $11,925, the tax owed is 10% of that taxable income. For income from $11,926 to $48,475, the tax owed is $1,192.50 plus 12% of the amount over $11,925.
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