Updated: October 23, 2026 at 07:10 PM
Based on a taxpayer's filing status, the following individual income tax rates are applicable for 2025:
1
Taxable Income |
Tax Rate |
Single |
Married Filing Jointly Including Qualifying Widow(er) with Dependent Child |
Married Filing Separately |
Head of Household |
10% |
$0 to $11,925 |
$0 to $23,850 |
$0 to $11,925 |
$0 to $17,000 |
12% |
$11,925-$48,475 |
$23,850-$96,950 |
$11,925-$48,475 |
$17,000-$64,850 |
22% |
$48,475-$103,350 |
$96,950-$206,700 |
$48,475-$103,350 |
$64,850-$103,350 |
24% |
$103,350-$197,300 |
$206,700-$394,600 |
$103,350-$197,300 |
$103,350-$197,300 |
32% |
$197,300-$250,525 |
$394,600-$501,050 |
$197,300-$250,525 |
$197,300-$250,500 |
35% |
$250,525-$626,350 |
$501,050-$751,600 |
$250,525-$375,800 |
$250,500-$626,350 |
37% |
Over $626,350 |
Over $751,600 |
Over $375,800 |
Over $626,350 |
The applicable tax rates and income thresholds imposed by the 2017 tax reform legislation are set to expire for tax years beginning after December 31, 2025.
1. P.L. 115-97; IRC § 1(j)(2), Rev. Proc. 2024-40.