Federal income tax for a single filer, 2025
This works out one number from the Tax Brackets figures published for 2025. Every amount it uses is below, with the document it was read from. What you enter is your own: this site has no way to check it, and the answer it produces is not a published figure.
Effective 2025-01-01Source: IR-2024-273 (IRS)Verified 2026-09-01
How it is worked out
Each published rate applied only to the part of the amount you enter that falls inside its own band: the lowest rate from nothing up to the published starting amount of the next band, and each rate after that from its own published starting amount up to the next. The total is rounded to the nearest cent. No deduction, exemption or credit is taken off first, so what you enter has to be taxable income.
It uses 10% rate, 10% and 12% rate, single taxpayers, $11,925 and 12% rate, 12% and 22% rate, single taxpayers, $48,475 and 22% rate, 22% and 24% rate, single taxpayers, $103,350 and 24% rate, 24% and 32% rate, single taxpayers, $197,300 and 32% rate, 32% and 35% rate, single taxpayers, $250,525 and 35% rate, 35% and 37% rate, single taxpayers, $626,350 and Top rate, 37%, published above.
Figures in this colour are computed from the amounts above. They are not published figures and no document states them.
Work it out
The live calculator needs JavaScript. The table below covers common amounts and is computed the same way.
Worked out for common amounts
| Taxable income | Result |
|---|---|
| 25,000 | $2,761.50 |
| 50,000 | $5,914 |
| 100,000 | $16,914 |
| 250,000 | $57,063 |
| 1,000,000 | $327,020.25 |
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
IR-2024-273 (IRS)
- Top rate
For tax year 2025, the top tax rate remains 37%
- 37% rate, single taxpayers
for individual single taxpayers with incomes greater than $626,350
- 35% rate
35% for incomes over $250,525
- 35% rate, single taxpayers
35% for incomes over $250,525
- 32% rate
32% for incomes over $197,300
- 32% rate, single taxpayers
32% for incomes over $197,300
- 24% rate
24% for incomes over $103,350
- 24% rate, single taxpayers
24% for incomes over $103,350
- 22% rate
22% for incomes over $48,475
- 22% rate, single taxpayers
22% for incomes over $48,475
- 12% rate
12% for incomes over $11,925
- 12% rate, single taxpayers
12% for incomes over $11,925
- 10% rate
10% for incomes $11,925 or less
Every 2025 Tax Brackets figure · Tax Brackets in every year · Every calculator on this site