2025 Tax Brackets: Single filers
For 2025, the Tax Brackets for Single filers is 37% (Top rate), $626,350 (37% rate, single taxpayers), 35% (35% rate) and 10 more figures below.
| Item | Rate | Single taxpayers |
|---|---|---|
| 37% rate | 37% | $626,350 |
| 35% rate | 35% | $250,525 |
| 32% rate | 32% | $197,300 |
| 24% rate | 24% | $103,350 |
| 22% rate | 22% | $48,475 |
| 12% rate | 12% | $11,925 |
| 10% rate | 10% | - |
A dash is a figure this site has not published for that row, not an amount of zero.
Effective 2025-01-01Source: IR-2024-273 (IRS)Verified 2026-09-01
Who it applies to
These rates and thresholds apply to individual federal income tax returns for tax year 2025, which are generally filed in the 2026 filing season. Which figure is yours depends on filing status: the release states the schedule for individual single taxpayers and, in parentheses beside each rate, for married couples filing jointly. The schedules for heads of households and for married individuals filing separately are not in the release; they are in Revenue Procedure 2024-40. A rate reaches only the income above its own threshold and not the whole return, so a single taxpayer whose income passes $48,475 pays 22% on the part above $48,475 and the lower rates on everything beneath it.
What changed this year, and why
For tax year 2025 the top federal income tax rate remains 37%, and the schedule beneath it moves up with inflation. The IRS release states seven rates and the income at which each one begins. For an individual single taxpayer the 37% rate starts above $626,350, the 35% rate above $250,525, the 32% rate above $197,300, the 24% rate above $103,350, the 22% rate above $48,475 and the 12% rate above $11,925; income of $11,925 or less is taxed at 10%. For married couples filing jointly the same rates start above $751,600, $501,050, $394,600, $206,700, $96,950 and $23,850. Revenue Procedure 2024-40 carries the full schedules.
Common questions
- What are the 2025 federal income tax brackets?
- For tax year 2025 the IRS release states seven rates. For an individual single taxpayer: 10% on income of $11,925 or less, 12% above $11,925, 22% above $48,475, 24% above $103,350, 32% above $197,300, 35% above $250,525 and 37% above $626,350. Each rate applies only to the income above its own threshold.
- What are the 2025 tax brackets for married couples filing jointly?
- On a joint return for tax year 2025 the 12% rate starts above $23,850, the 22% rate above $96,950, the 24% rate above $206,700, the 32% rate above $394,600, the 35% rate above $501,050 and the 37% rate above $751,600. The release states each of those in parentheses beside the rate, alongside the figure for an individual single taxpayer.
- Where does the 22% tax bracket start in 2025?
- The 22% rate applies to income over $48,475 for an individual single taxpayer, and over $96,950 for married couples filing jointly, in tax year 2025. Both are annual amounts for the whole tax year rather than monthly or per-paycheck figures.
- Do the 2025 tax brackets apply to the return I file in 2025?
- No. The tax year 2025 adjustments generally apply to income tax returns filed starting in the 2026 filing season. A return filed during 2025 is for the previous tax year and uses that year's figures. The IRS publishes each year's schedule well before most people actually use it.
- If I earn more than $626,350, is all of my income taxed at 37%?
- No. The schedule is graduated. The 37% rate reaches only the income above $626,350 for an individual single taxpayer, or above $751,600 on a joint return; the income beneath that is taxed at the lower rates the release lists, down to 10% on the first $11,925.
- Are the joint thresholds simply double the single ones for 2025?
- Not throughout. The IRS publishes each figure separately and adjusts each for inflation on its own, and the top pair for tax year 2025 is $626,350 and $751,600. Use the figure that matches how you file rather than scaling the single amount.
- Where do these 2025 bracket figures come from?
- From the IRS news release announcing the tax year 2025 annual inflation adjustments, and from Revenue Procedure 2024-40, which the release names as the source of the detail. The release states the schedule for individual single taxpayers and for married couples filing jointly; the revenue procedure adds heads of households, married individuals filing separately, and estates and trusts.
Every amount on this page is a published figure rather than yours. The Federal income tax for a single filer takes the number you enter and works it out against them, showing which published figure it used.
The bracket rate is not the rate on all your income
The IRS publishes Tax Rate Schedules that show the percentage rate applied at each income range, but this does not mean every dollar you earn is taxed at your highest bracket's rate. Instead, the 10% rate applies to the first dollars of taxable income, the 12% rate applies only to the next slice, the 22% rate applies to the slice after that, and so on up through 24%, 32%, 35%, and finally 37%. For a single filer in 2025, the 37% rate kicks in only on taxable income over $626,350, while for married couples filing jointly it applies only above $751,600. Your "bracket" simply tells you the rate on the last dollar you earned, not the rate on all of it. The schedules themselves are provided so you can see what rate applies at each level; you should not use them directly to figure your tax. Most taxpayers instead use the Tax Table or Tax Computation Worksheet.
The Tax Rate Schedules are shown so you can see the tax rate that applies to all levels of taxable income. Don’t use them to figure your tax.
Publication 17 (2025), Your Federal Income Tax (IRS)
Below $100,000 you look the tax up, above it you compute it
When figuring federal income tax for 2025, the method depends on the amount of taxable income. The IRS states that the IRS cannot figure your tax for you if your taxable income is $100,000 or more. Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. For taxable income below $100,000, the Tax Table provides a direct lookup by filing status and income range. For taxable income at or above that amount, the Tax Computation Worksheet is used instead, applying the rate schedules line by line. The Instructions for Form 1040 provide step-by-step directions on which method applies and how to fill in the worksheet.
4. Your taxable income is $100,000 or more. 5. You itemize deductions. 6. You file any of the following forms. a. Form 2555, Foreign Earned Income.
Publication 17 (2025), Your Federal Income Tax (IRS)
Filing as head of household while still married
A married taxpayer may file as head of household if they are considered unmarried on the last day of the tax year. To be considered unmarried, you must meet all of the following tests: you file a separate return (which includes a return claiming married filing separately, single, or head of household filing status), you paid more than half of the cost of keeping up your home for the tax year, and your spouse did not live in your home during the last 6 months of the tax year. Your spouse is considered to live in your home even if temporarily absent due to special circumstances. Additionally, your home must have been the main home of your child, stepchild, or foster child for more than half the year, and you must be able to claim the child as a dependent. If all these conditions are satisfied, you may use the head of household filing status even though you are still legally married. This status generally offers more favorable tax brackets and a larger standard deduction than married filing separately.
the last 6 months of the tax year. Your spouse is considered to live in your home even if your spouse is temporarily absent due to special circumstances.
Publication 17 (2025), Your Federal Income Tax (IRS)
What a joint return makes each spouse liable for
When you file a joint tax return, both spouses become jointly and individually responsible for the entire tax liability. This means that if one spouse fails to pay the tax due, the other spouse may have to pay it. If one spouse does not report the correct tax amount, both spouses may be held responsible for any additional taxes, interest, or penalties assessed by the IRS. One spouse can be held responsible for all the tax due even if all the income was earned by the other spouse. This joint liability applies to the entire tax obligation, not just each spouse's share. The IRS can collect the full amount from either spouse. This is why some taxpayers choose to file separately if they believe their spouse is not reporting all income or if they do not want to be responsible for any taxes due if their spouse does not have enough tax withheld or does not pay enough estimated tax.
Joint responsibility. Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint re- turn. This means that if one spouse doesn't pay the tax due, the other may have to. Or, if one spouse doesn't report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse.
Publication 17 (2025), Your Federal Income Tax (IRS)
The income these brackets do not tax
The tax brackets and rates described in the Tax Rate Schedules apply to ordinary income such as wages, salaries, tips, and interest. However, certain types of investment income are taxed at different rates using special worksheets. Specifically, net capital gains and qualified dividends are taxed at the same preferential rates, which are generally lower than ordinary income tax rates. If your income includes these items, you cannot simply use the Tax Table or Tax Computation Worksheet to figure your tax. Instead, you must use special forms and worksheets such as the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or other specialized forms depending on your situation. Publication 550 provides detailed information on how these types of income are taxed. The same preferential rates also apply to other special types of income such as lump-sum distributions and certain farming or fishing income, which have their own calculation methods.
However, there are special meth- ods if your income includes any of the following items. • A net capital gain. See Pub. 550. • Qualified dividends taxed at the same rates as a net capital gain. See Pub. 550.
Publication 17 (2025), Your Federal Income Tax (IRS)
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
See every 2025 Tax Brackets figure
Single filers in other years: 2026