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.