What Are the 2025 Federal Tax Brackets?
The United States uses a progressive federal income tax system with seven tax brackets. For the 2025 tax year, those rates are 10%, 12%, 22%, 24%, 32%, 35%, and 37%. Every taxpayer pays the same rate on each layer of income, regardless of how much they earn in total. Your top bracket — the rate on your last dollar of income — is called your marginal tax rate.
A progressive system means you do not pay your highest rate on every dollar. Instead, your income is divided into slices, and each slice is taxed at the corresponding rate. Someone in the 22% bracket still pays 10% on the first slice and 12% on the next slice before any income is taxed at 22%. This is one of the most misunderstood aspects of the tax code, and it means your actual tax burden is always lower than your marginal rate suggests.
The seven rates themselves have not changed since the Tax Cuts and Jobs Act of 2017, and they were made permanent by the One Big Beautiful Bill Act (OBBBA) signed into law in July 2025. What does change every year is the income thresholds — the IRS adjusts them for inflation so that general wage growth does not automatically push workers into higher brackets. The 2025 thresholds are roughly 2.8% higher than 2024.
To determine your bracket, start with your gross income, subtract either the standard deduction or your itemized deductions, and the result is your taxable income. That taxable income is what flows through the bracket tables below. You can use our Tax Bracket Calculator to see exactly how much you owe at each rate.
2025 Tax Brackets for Single Filers
Single filing status applies to unmarried individuals, divorced taxpayers, and those who are legally separated under state law. Here are the seven bracket thresholds for single filers in the 2025 tax year.
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | Up to $11,925 |
| 12% | $11,926 – $48,475 |
| 22% | $48,476 – $103,350 |
| 24% | $103,351 – $197,300 |
| 32% | $197,301 – $250,525 |
| 35% | $250,526 – $626,350 |
| 37% | Over $626,350 |
For example, a single filer with $60,000 in taxable income would pay 10% on the first $11,925, 12% on the next $36,550, and 22% on the remaining $11,525. The total federal income tax would be approximately $8,498 — an effective rate of about 14.2%.
2025 Tax Brackets for Married Filing Jointly
Married filing jointly is available to couples who are legally married on December 31 of the tax year. This status generally offers the widest brackets and the largest standard deduction, making it the most advantageous filing status for most married couples.
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | Up to $23,850 |
| 12% | $23,851 – $96,950 |
| 22% | $96,951 – $206,700 |
| 24% | $206,701 – $394,600 |
| 32% | $394,601 – $501,050 |
| 35% | $501,051 – $751,600 |
| 37% | Over $751,600 |
Notice that the married filing jointly thresholds are roughly double the single filer thresholds through the 32% bracket. This design eliminates most of the so-called "marriage penalty" for couples where both spouses earn similar incomes. At higher brackets, the thresholds are not exactly double, which can still create a small penalty or bonus depending on how income is split.
2025 Tax Brackets for Head of Household
Head of household status is available to unmarried taxpayers who pay more than half the cost of maintaining a home for a qualifying dependent. It provides wider brackets than single filing and a higher standard deduction, giving single parents and caretakers a meaningful tax advantage.
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | Up to $17,000 |
| 12% | $17,001 – $64,850 |
| 22% | $64,851 – $103,350 |
| 24% | $103,351 – $197,300 |
| 32% | $197,301 – $250,500 |
| 35% | $250,501 – $626,350 |
| 37% | Over $626,350 |
The head of household brackets are wider than single filer brackets at the 10% and 12% levels, which is where most single parents see the biggest savings. The upper brackets converge with single filer thresholds, so the advantage is concentrated at lower and middle income levels.
How the One Big Beautiful Bill Changed Your Brackets
The One Big Beautiful Bill Act (OBBBA), signed into law in July 2025, made the seven-bracket structure from the 2017 Tax Cuts and Jobs Act (TCJA) permanent. This is the single most important change for taxpayers to understand: without the OBBBA, every bracket would have reverted to pre-2018 rates starting in tax year 2026.
Under the old pre-TCJA system, the rates were 10%, 15%, 25%, 28%, 33%, 35%, and 39.6%. The TCJA lowered most of those rates and widened the brackets, but the changes were set to expire after 2025. The OBBBA removed that expiration. As a result, the current seven rates — 10%, 12%, 22%, 24%, 32%, 35%, and 37% — will remain in effect indefinitely, with thresholds continuing to adjust for inflation each year.
For most middle-income taxpayers, this permanence is worth roughly $1,500 to $4,000 per year compared to what they would have paid under the old rates. To see how the OBBBA affects your specific situation, try our Federal Income Tax Calculator which applies the current bracket structure to your income.
What Is My Marginal Tax Rate vs. My Effective Tax Rate?
Your marginal tax rate is the rate applied to your next dollar of income. It corresponds to the highest bracket your taxable income falls into. Your effective tax rate is a more accurate measure of your overall tax burden — it equals your total federal income tax divided by your total taxable income.
These two numbers are almost always different, and understanding the gap between them is essential for making smart financial decisions. When someone says "I'm in the 22% bracket," they often assume they're paying 22% on all of their income. They are not.
Consider a single filer with $80,000 in taxable income. Their marginal rate is 22% because $80,000 falls in the $48,476–$103,350 bracket. But their actual tax is calculated as follows: 10% on the first $11,925 ($1,192.50) plus 12% on the next $36,550 ($4,386) plus 22% on the remaining $31,525 ($6,935.50). The total is $12,514, which gives an effective rate of about 15.6% — well below the 22% marginal rate.
Your marginal rate matters when evaluating additional income, deductions, or credits. If you're in the 22% bracket, a $1,000 deduction saves you $220 in federal tax. But your effective rate is the better measure of your overall tax burden. Use our Tax Bracket Calculator to see both rates for your income.
Frequently Asked Questions
How many tax brackets are there in 2025?
There are seven federal income tax brackets in 2025: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. These rates apply to all filing statuses, though the income thresholds differ for single filers, married filing jointly, married filing separately, and head of household.
What is the highest tax bracket for 2025?
The highest federal income tax bracket for 2025 is 37%. For single filers, this rate applies to taxable income above $626,350. For married couples filing jointly, the 37% rate begins at income above $751,600.
Did tax brackets change under the OBBBA?
The One Big Beautiful Bill Act made the existing seven-bracket structure permanent. The rates themselves — 10% through 37% — were not changed, but without the OBBBA they would have reverted to the higher pre-2018 rates (10%, 15%, 25%, 28%, 33%, 35%, and 39.6%) starting in 2026. The thresholds continue to be adjusted for inflation each year.
How do I know what bracket I'm in?
Start with your gross income and subtract your deductions (either the standard deduction or itemized deductions). The result is your taxable income. Find the row in the bracket table above where your taxable income falls — that rate is your marginal tax bracket. You can also use our Tax Bracket Calculator for an instant answer.
What is the standard deduction for 2025?
The 2025 standard deduction is $15,000 for single filers, $30,000 for married filing jointly, and $22,500 for head of household. Taxpayers aged 65 or older receive an additional $2,000 (single) or $1,600 (married) on top of those amounts. These deductions reduce your taxable income before the bracket rates are applied.