2025 Federal Tax Brackets and Income Tax Rates
Complete guide to 2025-2026 federal income tax brackets, rates, and calculations with examples
Understanding Federal Income Tax Brackets in 2025
The United States federal tax system uses a progressive tax structure with seven tax brackets: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. This means different portions of your income are taxed at different rates. Understanding how these federal tax brackets work is essential for accurate tax planning and calculating your 2025 tax liability.
How Tax Brackets Work - Progressive Tax System Explained
Many taxpayers mistakenly believe that moving into a higher tax bracket means their entire income is taxed at that higher rate. This is incorrect. In reality, only the income within each specific bracket is taxed at that bracket's rate. For example, if you're a single filer earning $50,000 in 2025, you won't pay 22% on your entire income - you'll pay 10% on the first $11,925, 12% on income from $11,926 to $48,475, and 22% only on the remaining $1,525.
📊 Progressive Tax System
Only income within each bracket is taxed at that bracket's specific rate, not your entire income
💰 Marginal vs Effective Tax Rate
Your marginal rate is your highest bracket; your effective rate is your actual overall tax percentage
📋 Standard Deduction Impact
The 2025 standard deduction reduces your taxable income before tax brackets are applied
🧮 Use Our Calculator
Calculate your exact 2025 federal and state taxes instantly with our free tool
2025 Federal Tax Brackets - Single Filers
| Tax Rate | Income Range | Tax on Income in Bracket |
|---|---|---|
| 10% | $0 to $11,925 | 10% of taxable income |
| 12% | $11,926 to $48,475 | $1,192.50 plus 12% of amount over $11,925 |
| 22% | $48,476 to $103,350 | $5,578.50 plus 22% of amount over $48,475 |
| 24% | $103,351 to $197,300 | $17,651.00 plus 24% of amount over $103,350 |
| 32% | $197,301 to $250,525 | $40,199.00 plus 32% of amount over $197,300 |
| 35% | $250,526 to $626,350 | $57,231.00 plus 35% of amount over $250,525 |
| 37% | $626,351 and above | $188,769.75 plus 37% of amount over $626,350 |
2025 Federal Tax Brackets - Married Filing Jointly
| Tax Rate | Income Range | Tax on Income in Bracket |
|---|---|---|
| 10% | $0 to $23,850 | 10% of taxable income |
| 12% | $23,851 to $96,950 | $2,385.00 plus 12% of amount over $23,850 |
| 22% | $96,951 to $206,700 | $11,157.00 plus 22% of amount over $96,950 |
| 24% | $206,701 to $394,600 | $35,302.00 plus 24% of amount over $206,700 |
| 32% | $394,601 to $501,050 | $80,398.00 plus 32% of amount over $394,600 |
| 35% | $501,051 to $751,600 | $114,462.00 plus 35% of amount over $501,050 |
| 37% | $751,601 and above | $202,154.50 plus 37% of amount over $751,600 |
2025 Federal Tax Brackets - Head of Household
| Tax Rate | Income Range | Tax on Income in Bracket |
|---|---|---|
| 10% | $0 to $17,000 | 10% of taxable income |
| 12% | $17,001 to $64,850 | $1,700.00 plus 12% of amount over $17,000 |
| 22% | $64,851 to $103,350 | $7,442.00 plus 22% of amount over $64,850 |
| 24% | $103,351 to $197,300 | $15,912.00 plus 24% of amount over $103,350 |
| 32% | $197,301 to $250,500 | $38,460.00 plus 32% of amount over $197,300 |
| 35% | $250,501 to $626,350 | $55,484.00 plus 35% of amount over $250,500 |
| 37% | $626,351 and above | $187,031.50 plus 37% of amount over $626,350 |
Example Tax Calculation
Let's calculate federal tax for a single filer with $75,000 in taxable income:
- First $11,925 taxed at 10% = $1,192.50
- Next $36,550 ($48,475 - $11,925) taxed at 12% = $4,386.00
- Remaining $26,525 ($75,000 - $48,475) taxed at 22% = $5,835.50
- Total Federal Tax: $11,414.00
- Effective Tax Rate: 15.2% ($11,414 ÷ $75,000)
State Tax Brackets
In addition to federal taxes, most states impose their own income taxes with separate brackets and rates. Some key points about state taxes:
- Nine states have no income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming
- Some states use a flat tax rate regardless of income level
- Many states have progressive tax systems like the federal government
- State tax rates and brackets vary significantly
Use our tax calculator to see how federal and state taxes apply to your specific situation.
Tax Planning Tips
- Maximize Deductions: Use the standard deduction or itemize if it's higher
- Retirement Contributions: Traditional 401(k) and IRA contributions reduce taxable income
- Tax Credits: Credits directly reduce your tax bill dollar-for-dollar
- Timing: Consider timing income and deductions to optimize your tax situation