🇺🇸 United States · Guide

Federal Income Tax Brackets — 2025

The US uses a marginal tax system — only the income within each bracket is taxed at that bracket's rate, not your entire income. Brackets below cover all three common filing statuses.

Tax Year 2025Last reviewed 3 Sep 2026

Single Filers

RateIncome 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

Married Filing Jointly

RateIncome 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

Head of Household

RateIncome Range
10%$0 – $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%Above $626,350

To qualify, you generally need to be unmarried, pay more than half the cost of keeping up a home, and have a qualifying dependent living with you for more than half the year.

2025 Standard Deductions

These brackets apply to taxable income — your income after subtracting the standard deduction (or itemized deductions, if higher). Your actual gross salary can sit well above the 0% bracket floor once the deduction is applied.

Filing StatusStandard Deduction
Single$15,000
Married Filing Jointly$30,000
Head of Household$22,500

Marginal Rate vs. Effective Rate — Worked Example

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. Here's what that looks like for a single filer earning $80,000 in taxable income:

BracketTaxed AmountTax
10% (first $11,925)$11,925$1,192.50
12% ($11,926–$48,475)$36,550$4,386.00
22% ($48,476–$80,000)$31,525$6,935.50
Total tax$12,514.00

This filer's marginal rate is 22% (the bracket their last dollar falls into), but their effective rate is only about 15.6% ($12,514 ÷ $80,000) — the blended result of passing through the 10% and 12% brackets first. The effective rate is always lower than the marginal rate whenever more than one bracket is involved.

See your exact tax, including deductions and credits.

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Frequently Asked Questions

Does moving into a higher tax bracket mean all my income is taxed at that rate?+
No. Only the portion of income that falls within a given bracket is taxed at that bracket's rate. Your effective tax rate — total tax divided by total income — is always lower than your top marginal bracket, since lower brackets still apply to the income within them.
What's the difference between marginal rate and effective rate?+
Your marginal rate is the rate applied to your last dollar of income — the highest bracket you reach. Your effective rate is your total tax bill divided by your total income, which blends all the lower brackets you passed through and is always lower than your marginal rate.
Are these brackets before or after the standard deduction?+
These brackets apply to taxable income, which is your income after subtracting the standard deduction (or itemized deductions, if higher). Your gross income can be meaningfully above the 0% threshold since the standard deduction reduces it first.
Do these brackets change every year?+
Yes. The IRS adjusts bracket thresholds annually for inflation, so the dollar ranges shift slightly each tax year even when the percentage rates themselves stay the same.
ESTIMATE ONLY

These reflect our best estimate of 2025 IRS inflation-adjusted brackets. Verify with the IRS before filing.