Article details
- Category
- Tax Brackets
- Tax year
- Tax year 2025
- Last reviewed
- Last reviewed 2026-06-16
- Reading time
- 5 min read
2025 federal income tax bracket overview
Federal income tax uses seven marginal rates for 2025 ordinary income: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. Thresholds vary by filing status and come from IRS Revenue Procedure 2024-40—the same source documented in TaxChecker's 2025 tax year configuration.
Tables below are generated directly from that configuration, not manually re-entered. Taxable income equals adjusted gross income minus deductions (standard or itemized).
2025 standard deduction
Amounts by filing status from TaxChecker constants documented from IRS publications.
| Filing status | 2025 standard deduction |
|---|---|
| Single | $15,000 |
| Married filing jointly | $30,000 |
| Married filing separately | $15,000 |
| Head of household | $22,500 |
| Qualifying surviving spouse | $30,000 |
Bracket tables by filing status
Taxable income ranges and marginal rates for each supported filing status.
Single
| Taxable income | Marginal rate |
|---|---|
| $0 – $11,925 | 10.0% |
| $11,926 – $48,475 | 12.0% |
| $48,476 – $103,350 | 22.0% |
| $103,351 – $197,300 | 24.0% |
| $197,301 – $250,525 | 32.0% |
| $250,526 – $626,350 | 35.0% |
| $626,351 and over | 37.0% |
Married filing jointly
| Taxable income | Marginal rate |
|---|---|
| $0 – $23,850 | 10.0% |
| $23,851 – $96,950 | 12.0% |
| $96,951 – $206,700 | 22.0% |
| $206,701 – $394,600 | 24.0% |
| $394,601 – $501,050 | 32.0% |
| $501,051 – $751,600 | 35.0% |
| $751,601 and over | 37.0% |
Married filing separately
| Taxable income | Marginal rate |
|---|---|
| $0 – $11,925 | 10.0% |
| $11,926 – $48,475 | 12.0% |
| $48,476 – $103,350 | 22.0% |
| $103,351 – $197,300 | 24.0% |
| $197,301 – $250,525 | 32.0% |
| $250,526 – $375,800 | 35.0% |
| $375,801 and over | 37.0% |
Head of household
| Taxable income | Marginal rate |
|---|---|
| $0 – $17,000 | 10.0% |
| $17,001 – $64,850 | 12.0% |
| $64,851 – $103,350 | 22.0% |
| $103,351 – $197,300 | 24.0% |
| $197,301 – $250,500 | 32.0% |
| $250,501 – $626,350 | 35.0% |
| $626,351 and over | 37.0% |
Qualifying surviving spouse
| Taxable income | Marginal rate |
|---|---|
| $0 – $23,850 | 10.0% |
| $23,851 – $96,950 | 12.0% |
| $96,951 – $206,700 | 22.0% |
| $206,701 – $394,600 | 24.0% |
| $394,601 – $501,050 | 32.0% |
| $501,051 – $751,600 | 35.0% |
| $751,601 and over | 37.0% |
Progressive taxation
Progressive taxation means higher portions of taxable income may be taxed at higher rates. Crossing into a higher bracket affects only income within that bracket—not your entire income.
Example: If taxable income spans the 22% and 24% brackets, dollars inside each range use that bracket's rate. Your overall or effective rate is a weighted average across brackets.
Marginal rate vs effective rate
Marginal rate is the rate on the next dollar of taxable income in the current bracket. TaxChecker may show this for planning when income changes.
Effective rate is total federal income tax divided by taxable income (or total income)—a blended percentage that is usually lower than the top marginal rate when multiple brackets apply.
How calculators use these brackets
TaxChecker applies these bracket thresholds when estimating federal income tax on taxable income after the standard deduction (unless a calculator accepts different assumptions). Self-employment tax, payroll tax, and entity comparisons use separate engine modules.
What these tables do not include
- Capital gains or qualified dividend preferential rates
- Alternative minimum tax (AMT)
- Credits such as Child Tax Credit or EITC
- State or local income tax brackets
- Itemized deduction phase-outs not modeled in calculators
Related content
Calculators, guides, and articles connected to this topic.
Calculators
- Self-Employed TaxEstimate 2025 self-employment and federal income tax on net profit using Schedule SE rules and IRS brackets. Free calculator—not tax advice.
- Estimated TaxEstimate annual federal tax, remaining liability, and safe harbor targets for self-employed and mixed income. Free 2025 worksheet—not tax advice.
Resources
- Self Employment Tax GuideHow 2025 self-employment tax works: Schedule SE net earnings, Social Security wage base, and Medicare rates for freelancers. Planning guide—not tax advice.10 min read
- Quarterly Due Dates 20252025 Form 1040-ES estimated tax due dates with weekend and holiday adjustments plus safe harbor overview. Federal deadline reference—not tax advice.4 min read
Articles
- Federal Tax Brackets 2025 ExplainedHow 2025 federal income tax brackets work by filing status, sourced from IRS Revenue Procedure 2024-40 for planning estimates.1 min read
- Estimated Tax Safe Harbor RulesIRS safe harbor concepts for federal estimated tax: 90% of current year, 100% or 110% of prior year, and how planners use them in worksheets.1 min read
Verification note
TaxChecker is not affiliated with the Internal Revenue Service.
Last reviewed 2026-06-16 · 5 min read · Tax year 2025
Estimates only — not tax advice, legal advice, or financial advice. TaxChecker is not affiliated with the IRS. Consult a qualified tax professional for your situation.