The 2025 federal income tax brackets for all filing statuses, plus how marginal rates work and the standard deduction. ✓ IRS 2025
| Rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $11,925 |
| 12% | $11,925 | $48,475 |
| 22% | $48,475 | $103,350 |
| 24% | $103,350 | $197,300 |
| 32% | $197,300 | $250,525 |
| 35% | $250,525 | $626,350 |
| 37% | $626,350 | — |
| Rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $23,850 |
| 12% | $23,850 | $96,950 |
| 22% | $96,950 | $206,700 |
| 24% | $206,700 | $394,600 |
| 32% | $394,600 | $501,050 |
| 35% | $501,050 | $751,600 |
| 37% | $751,600 | — |
| Rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $17,000 |
| 12% | $17,000 | $64,850 |
| 22% | $64,850 | $103,350 |
| 24% | $103,350 | $197,300 |
| 32% | $197,300 | $250,500 |
| 35% | $250,500 | $626,350 |
| 37% | $626,350 | — |
| Rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $11,925 |
| 12% | $11,925 | $48,475 |
| 22% | $48,475 | $103,350 |
| 24% | $103,350 | $197,300 |
| 32% | $197,300 | $250,525 |
| 35% | $250,525 | $375,800 |
| 37% | $375,800 | — |
The US uses a progressive, marginal tax system with seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. A common myth is that moving into a higher bracket taxes all your income at the higher rate — it doesn't. Only the dollars within each bracket are taxed at that bracket's rate, so a raise never reduces your take-home pay. Your effective (average) tax rate is always lower than your top marginal rate.
Most people also subtract the standard deduction before brackets apply — $15,000 for single filers and $30,000 for married filing jointly in 2025 — so your first dollars of income are effectively untaxed. To apply these brackets and the deduction to your own income, use our income tax calculator and tax bracket calculator.
These are federal rates only — most states add their own income tax on top, and nine states have none. This page covers the US system; it isn't a guide to UK, Canadian, Australian or other tax regimes, though the marginal-bracket principle is similar in many countries.
The single most common misunderstanding about this table is that being "in the 22% bracket" means paying 22% of your income. It does not. Brackets are marginal: each slice of taxable income is taxed at its own rate, and only the portion above a threshold is taxed at the higher one. The rate attached to your last dollar is almost never the rate you actually pay.
Taxable income is also not gross income. The standard deduction — $15,000 for a single filer and $30,000 for married filing jointly — comes off first, so the thresholds in the table apply to what is left. Someone earning $60,000 with no other adjustments is applying the brackets to roughly $45,000.
Two practical consequences follow. A raise can never reduce take-home pay, because only the amount above the threshold is taxed at the new rate. And the effective rate — total tax divided by total income — always sits well below the marginal rate, often by ten points or more, which is why comparing a marginal figure with someone else's effective figure produces nonsense.