federal income tax brackets for tax year 2025 (filed in 2026). seven marginal rates from 10% to 37%.

source: IRS Rev. Proc. 2024-40, amended by One Big Beautiful Bill Act (July 2025).

RateSingleMarried Filing JointlyMarried Filing SeparatelyHead of Household
10%$0 - $11,925$0 - $23,850$0 - $11,925$0 - $17,000
12%$11,926 - $48,475$23,851 - $96,950$11,926 - $48,475$17,001 - $64,850
22%$48,476 - $103,350$96,951 - $206,700$48,476 - $103,350$64,851 - $103,350
24%$103,351 - $197,300$206,701 - $394,600$103,351 - $197,300$103,351 - $197,300
32%$197,301 - $250,525$394,601 - $501,050$197,301 - $250,525$197,301 - $250,500
35%$250,526 - $626,350$501,051 - $751,600$250,526 - $375,800$250,501 - $626,350
37%$626,351+$751,601+$375,801+$626,351+

filing status pages

2025 standard deductions

Filing Status Deduction
Single $15,750
Married Filing Jointly $31,500
Married Filing Separately $15,750
Head of Household $23,625

amounts updated by One Big Beautiful Bill Act (+$750 single, +$1,500 joint vs original Rev. Proc. 2024-40).

see also: standard deductions for additional deductions (65+, blind, senior bonus).

next year

data from deepcalc.com