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Tax year 2025

2025 Federal Tax Brackets and Rates

Lowest rate
10%
Top rate
37%
Standard deduction
$15,750
Single filer
Social Security wage base
$176,100

Federal tax brackets for 2025

Single

Standard deduction $15,750
Federal 2025 income tax brackets, Single
Taxable incomeRate
$0 – $11,92410%
$11,925 – $48,47412%
$48,475 – $103,34922%
$103,350 – $197,29924%
$197,300 – $250,52432%
$250,525 – $626,34935%
$626,350 and above37%

Married filing jointly

Standard deduction $31,500
Federal 2025 income tax brackets, Married filing jointly
Taxable incomeRate
$0 – $23,84910%
$23,850 – $96,94912%
$96,950 – $206,69922%
$206,700 – $394,59924%
$394,600 – $501,04932%
$501,050 – $751,59935%
$751,600 and above37%

Married filing separately

Standard deduction $15,750
Federal 2025 income tax brackets, Married filing separately
Taxable incomeRate
$0 – $11,92410%
$11,925 – $48,47412%
$48,475 – $103,34922%
$103,350 – $197,29924%
$197,300 – $250,52432%
$250,525 – $375,79935%
$375,800 and above37%

Head of household

Standard deduction $23,625
Federal 2025 income tax brackets, Head of household
Taxable incomeRate
$0 – $16,99910%
$17,000 – $64,84912%
$64,850 – $103,34922%
$103,350 – $197,29924%
$197,300 – $250,49932%
$250,500 – $626,34935%
$626,350 and above37%

2025 compared with 2026

Federal income tax for a single filer, 2025 compared with 2026
Gross income2025 tax2026 taxDifference
$50,000$3,872$3,820−$52
$100,000$13,449$13,170−$279
$250,000$52,023$51,304−$719
$500,000$139,035$138,134−$901

The same nominal income generally attracts less tax in the later year because the IRS indexes bracket thresholds and the standard deduction to inflation each year.

Long-term capital gains rates, 2025

Federal 2025 long-term capital gains rates by filing status
Filing status0% up to15% up to20% above
Single$48,350$533,400$533,400
Married filing jointly$96,700$600,050$600,050
Married filing separately$48,350$300,000$300,000
Head of household$64,750$566,700$566,700

Sources

  1. 1.Internal Revenue ServiceIRS
    Rev. Proc. 2024-40 (2025 inflation-adjusted items)
    https://www.irs.gov/pub/irs-drop/rp-24-40.pdf
    Retrieved
  2. 2.Internal Revenue ServiceIRS
    Rev. Proc. 2025-32 (2026 inflation-adjusted items; OBBBA amendments)
    https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
    Retrieved
  3. 3.Internal Revenue ServiceIRS
    Topic no. 751, Social Security and Medicare withholding rates
    https://www.irs.gov/taxtopics/tc751
    Retrieved
  4. 4.Internal Revenue ServiceIRS
    Questions and Answers on the Net Investment Income Tax
    https://www.irs.gov/newsroom/questions-and-answers-on-the-net-investment-income-tax
    Retrieved
  5. 5.Internal Revenue ServiceIRS
    Questions and answers for the Additional Medicare Tax
    https://www.irs.gov/businesses/small-businesses-self-employed/questions-and-answers-for-the-additional-medicare-tax
    Retrieved
  6. 6.Social Security Administration (Federal Register)Government
    Cost-of-Living Increase and Other Determinations for 2025 (Doc. 2024-24871)
    https://www.federalregister.gov/documents/2024/10/25/2024-24871/cost-of-living-increase-and-other-determinations-for-2025
    Retrieved
  7. 7.Internal Revenue ServiceIRS
    Understanding the Working Families Tax Cuts: Individual Tax Provisions - video text script
    https://www.irs.gov/newsroom/understanding-the-working-families-tax-cuts-individual-tax-provisions-youtube-video-text-script
    Retrieved

Figures on this page were last checked against these sources on . Found something wrong? Report it.