The US uses a marginal tax system — only the income within each bracket is taxed at that bracket's rate, not your entire income.
| Rate | Income Range |
|---|---|
| 10% | $0 – $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% | Above $626,350 |
| Rate | Income Range |
|---|---|
| 10% | $0 – $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% | Above $751,600 |
A common misconception is that moving into a higher bracket taxes all your income at the higher rate. It doesn't — only the portion of income within that bracket is taxed at that rate. Your "effective rate" (total tax ÷ total income) is always lower than your top marginal rate.
See your exact tax based on these brackets.
Use the Federal Income Tax Calculator →These reflect our best estimate of 2025 IRS inflation-adjusted brackets. Verify with the IRS before filing.