2025 Tax Rates at a Glance
The federal income tax has seven brackets ranging from 10% to 37%. The brackets are adjusted annually for inflation. Below are the 2025 thresholds for all four filing statuses.
Single Filers
| Tax Rate | Taxable Income | Tax Owed |
|---|---|---|
| 10% | $0 – $11,925 | 10% of taxable income |
| 12% | $11,926 – $48,475 | $1,192.50 + 12% of amount over $11,925 |
| 22% | $48,476 – $103,350 | $5,578.50 + 22% of amount over $48,475 |
| 24% | $103,351 – $197,300 | $17,651.00 + 24% of amount over $103,350 |
| 32% | $197,301 – $250,525 | $40,199.00 + 32% of amount over $197,300 |
| 35% | $250,526 – $626,350 | $57,231.00 + 35% of amount over $250,525 |
| 37% | Over $626,350 | $188,769.75 + 37% of amount over $626,350 |
Married Filing Jointly
| Tax Rate | Taxable Income | Tax Owed |
|---|---|---|
| 10% | $0 – $23,850 | 10% of taxable income |
| 12% | $23,851 – $96,950 | $2,385.00 + 12% of amount over $23,850 |
| 22% | $96,951 – $206,700 | $11,157.00 + 22% of amount over $96,950 |
| 24% | $206,701 – $394,600 | $35,302.00 + 24% of amount over $206,700 |
| 32% | $394,601 – $501,050 | $80,398.00 + 32% of amount over $394,600 |
| 35% | $501,051 – $751,600 | $114,462.00 + 35% of amount over $501,050 |
| 37% | Over $751,600 | $202,154.50 + 37% of amount over $751,600 |
Head of Household
| Tax Rate | Taxable Income | Tax Owed |
|---|---|---|
| 10% | $0 – $17,000 | 10% of taxable income |
| 12% | $17,001 – $64,850 | $1,700.00 + 12% of amount over $17,000 |
| 22% | $64,851 – $103,350 | $7,442.00 + 22% of amount over $64,850 |
| 24% | $103,351 – $197,300 | $15,912.00 + 24% of amount over $103,350 |
| 32% | $197,301 – $250,500 | $38,460.00 + 32% of amount over $197,300 |
| 35% | $250,501 – $626,350 | $55,484.00 + 35% of amount over $250,500 |
| 37% | Over $626,350 | $187,031.50 + 37% of amount over $626,350 |
See exactly how much you owe at each bracket with a visual breakdown.
Open Tax Bracket Calculator →2025 Standard Deductions
| Filing Status | Standard Deduction |
|---|---|
| Single | $15,000 |
| Married Filing Jointly | $30,000 |
| Married Filing Separately | $15,000 |
| Head of Household | $22,500 |
The standard deduction is subtracted from your gross income before tax brackets apply. If you're 65 or older, you get an additional $1,950 (single) or $1,550 per spouse (married).
How Progressive Tax Brackets Actually Work
The most common misconception about taxes: "If I move into a higher bracket, all my income gets taxed at the higher rate." This is wrong.
The US uses a progressive system. Each bracket only applies to the income within that bracket's range. Here's how it works in practice:
Step 2: Apply brackets progressively:
10% on first $11,925 = $1,192.50
12% on $11,926 – $48,475 ($36,550) = $4,386.00
22% on $48,476 – $70,000 ($21,525) = $4,735.50
Total federal tax: $10,314
Marginal rate: 22% (the rate on your last dollar)
Effective rate: 12.1% ($10,314 ÷ $85,000)
Even though you're "in the 22% bracket," your average rate is only 12.1%.
Key takeaway: Moving into a higher bracket never makes you worse off. Only the income above the threshold is taxed at the higher rate. A raise always increases your take-home pay.
Marginal vs Effective Tax Rate
Marginal rate is the tax rate on your next dollar of income — the highest bracket you reach. Effective rate is your total tax divided by your total income — the average rate across all your income. Because of progressive brackets, your effective rate is always lower than your marginal rate.
| Taxable Income (Single) | Marginal Rate | Effective Rate |
|---|---|---|
| $30,000 | 12% | 10.4% |
| $50,000 | 22% | 11.2% |
| $80,000 | 22% | 13.7% |
| $120,000 | 24% | 16.6% |
| $200,000 | 32% | 21.2% |
Calculate your exact take-home pay after federal, state, and FICA taxes.
Open Take-Home Pay Calculator →FICA Taxes (Social Security & Medicare)
In addition to income tax, you pay FICA taxes on earned income:
- Social Security: 6.2% on income up to $176,100 (your employer pays another 6.2%)
- Medicare: 1.45% on all income (plus 0.9% additional Medicare tax on income above $200,000)
For most workers, FICA adds 7.65% on top of your income tax. Self-employed workers pay both halves — 15.3% total.
Calculate the full 15.3% self-employment tax breakdown.
Open Self-Employment Tax Calculator →