Income Tax Brackets
Income Tax Brackets by Filing Status
Below are the federal income tax brackets for the 2025 tax year, showing how income is taxed at different rates based on filing status. Each table lists the applicable tax rates for single filers, heads of household, married couples filing jointly (including surviving spouses), and married individuals filing separately. The subject income column in each table shows the income range taxed at each rate within that bracket, making it easy to see how your earnings are taxed at each level.
Single
| Bracket No. | Rate | Lower Limit | Upper Limit | Subject Income |
|---|---|---|---|---|
| 1 | 10% | $0 | $11,925 | $11,925 |
| 2 | 12% | $11,926 | $48,475 | $36,550 |
| 3 | 22% | $48,476 | $103,350 | $54,875 |
| 4 | 24% | $103,351 | $197,300 | $93,950 |
| 5 | 32% | $197,301 | $250,525 | $53,225 |
| 6 | 35% | $250,526 | $626,350 | $375,825 |
| 7 | 37% | $626,351 | No limit | No limit |
Head of Household
| Bracket No. | Rate | lower limit | Upper Limit | Subject Income |
|---|---|---|---|---|
| 1 | 10% | $0 | $17,000 | $17,000 |
| 2 | 12% | $17,001 | $64,850 | $47,850 |
| 3 | 22% | $64,851 | $103,350 | $38,500 |
| 4 | 24% | $103,351 | $197,300 | $93,950 |
| 5 | 32% | $197,301 | $250,500 | $53,200 |
| 6 | 35% | $250,501 | $626,350 | $375,850 |
| 7 | 37% | $626,351 | No limit | No limit |
Married Filing Jointly & Surviving Spouse
| Bracket No. | Rate | Lower limit | Upper limit | Subject Income |
|---|---|---|---|---|
| 1 | 10% | $0 | $23,850 | $23,850 |
| 2 | 12% | $23,851 | $96,950 | $73,100 |
| 3 | 22% | $96,951 | $206,700 | $109,750 |
| 4 | 24% | $206,701 | $394,600 | $187,900 |
| 5 | 32% | $394,601 | $501,050 | $106,450 |
| 6 | 35% | $501,051 | $751,600 | $250,550 |
| 7 | 37% | $751,601 | No limit | No limit |
Married Filing Separately
| BRACKET NO. | RATE | LOWER LIMIT | UPPER LIMIT | SUBJECT INCOME |
|---|---|---|---|---|
| 1 | 10% | $0 | $11,925 | $11,925 |
| 2 | 12% | $11,926 | $48,475 | $36,550 |
| 3 | 22% | $48,476 | $103,350 | $54,875 |
| 4 | 24% | $103,351 | $197,300 | $93,950 |
| 5 | 32% | $197,301 | $250,525 | $53,225 |
| 6 | 35% | $250,526 | $375,800 | $125,275 |
| 7 | 37% | $375,801 | No limit | No limit |