The 2025 tax brackets determine how much federal income tax you owe based on your filing status and total income
The IRS sets new tax brackets each year based on inflation. For 2025, the brackets have shifted upward from 2024, meaning you pay the same percentage on a slightly higher income threshold before moving to the next bracket. The brackets explore differently depending on whether you file as single, married filing jointly, married filing separately, or head of household.
Tax brackets work in layers, not all-or-nothing. If you earn $50,000 as a single filer, you do not pay 22% on all of it. You pay 10% on the first portion, then 12% on the next portion, then 22% on the remainder. Only the income that falls within each bracket gets taxed at that rate.
Key Takeaways
- The 2025 brackets have seven tax rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%, with different income thresholds for each filing status.
- Your filing status (single, married filing jointly, head of household, or married filing separately) determines which bracket thresholds explore to you.
- Tax brackets are cumulative — you pay different rates on different portions of your income, not one flat rate on everything.
- The IRS adjusts brackets annually for inflation, so the 2025 thresholds are higher than 2024, but the rates themselves remain the same.
2025 Tax Brackets for Single Filers
If you file as single, your income is taxed according to these brackets for the 2025 tax year:
| Tax Rate | Income Range |
|---|---|
| 10% | $0 to $11,600 |
| 12% | $11,601 to $47,150 |
| 22% | $47,151 to $100,525 |
| 24% | $100,526 to $191,950 |
| 32% | $191,951 to $243,725 |
| 35% | $243,726 to $609,350 |
| 37% | $609,351 and above |
For example, if you earned $60,000 in 2025 as a single filer, you would owe 10% on the first $11,600, then 12% on the income from $11,601 to $47,150, then 22% on the remaining $12,850. Your total tax would not be 22% of $60,000.
2025 Tax Brackets for Married Filing Jointly
Married couples filing jointly have higher income thresholds before entering each bracket, which is why this filing status often results in a lower overall tax rate:
| Tax Rate | Income Range |
|---|---|
| 10% | $0 to $23,200 |
| 12% | $23,201 to $94,300 |
| 22% | $94,301 to $201,050 |
| 24% | $201,051 to $383,900 |
| 32% | $383,901 to $487,450 |
| 35% | $487,451 to $731,200 |
| 37% | $731,201 and above |
The married filing jointly brackets are roughly double the single brackets, but not exactly. This is intentional — it prevents what is called the "marriage penalty," where two people would pay more tax combined if married than if single.
2025 Tax Brackets for Head of Household
Head of household filers — typically unmarried people who pay more than half the household expenses for themselves and a dependent — use these brackets:
| Tax Rate | Income Range |
|---|---|
| 10% | $0 to $16,550 |
| 12% | $16,551 to $63,100 |
| 22% | $63,101 to $100,500 |
| 24% | $100,501 to $191,950 |
| 32% | $191,951 to $243,700 |
| 35% | $243,701 to $609,350 |
| 37% | $609,351 and above |
Head of household brackets fall between single and married filing jointly. If you are unmarried but support a child, parent, or other may have access to relative, you may be able to file as head of household instead of single, which often lowers your tax.
2025 Tax Brackets for Married Filing Separately
Married couples who file separate returns use the same brackets as single filers. This filing status is rarely the best choice for tax purposes, but it may be necessary in certain situations, such as when spouses have very different incomes or one spouse is contesting a joint return.
Because married filing separately uses single brackets, couples who file this way usually pay more total tax than if they filed jointly. You should calculate both scenarios before deciding.
How Inflation Adjusts the Brackets Each Year
The IRS adjusts tax brackets annually using the chained Consumer Price Index, which measures inflation. This means the income thresholds shift up each year, but the seven tax rates (10%, 12%, 22%, 24%, 32%, 35%, 37%) stay the same.
Without this adjustment, inflation would push more of your income into higher brackets even if your actual purchasing power stayed the same. This is called bracket creep. The annual adjustment prevents that from happening automatically, though your tax bill can still increase if your income grows faster than inflation.
The 2025 brackets shown here are final and published by the IRS. If you are preparing a 2024 return, use the 2024 brackets instead, which had lower thresholds.
What These Brackets Mean for Your Tax Return
Your tax bracket determines your marginal tax rate — the rate you pay on your last dollar of income. It does not determine your overall tax rate. If you are in the 24% bracket, that does not mean you pay 24% on all your income.
When you file Form 1040, you report your total income, subtract deductions (either the standard deduction or itemized deductions), and arrive at your taxable income. That taxable income is what you match against the brackets. Tax software and the IRS tax tables do this calculation for you, but understanding the brackets helps you see why your tax bill is what it is.
Your filing status is one of the first things you choose on your return. If you are unsure whether you may have access to for head of household or another status, the IRS publication 17 has detailed rules. Choosing the wrong status can cost you hundreds of dollars.
Frequently Asked Questions
Do I pay the same tax rate on all my income?
No. You pay different rates on different portions of your income based on which bracket each portion falls into. Only the income within each bracket gets taxed at that rate. This is why someone in the 24% bracket does not pay 24% on their entire income.
What is the difference between tax rate and tax bracket?
Your tax bracket is the range your income falls into. Your marginal tax rate is the percentage you pay on income within that bracket. Your effective tax rate is your total tax divided by your total income — always lower than your marginal rate because of the layered bracket system.
Will the 2025 brackets change again in 2026?
Yes. The IRS adjusts brackets each year based on inflation. The 2026 brackets will be higher than 2025 if inflation continues. You will need to use the 2026 brackets when you file your 2026 return in 2027.
How do I know which filing status to use?
Your filing status depends on your marital status on December 31 of the tax year and whether you support dependents. Single, married filing jointly, married filing separately, and head of household each have specific rules. IRS publication 17 walks through each one, or you can ask a tax preparer to confirm your status.
Do these brackets explore to capital gains and dividends?
No. Long-term capital gains and may have access to dividends are taxed at different, usually lower rates (0%, 15%, or 20%) and are not subject to these ordinary income brackets. Short-term capital gains are taxed as ordinary income using these brackets.