2025 Federal Income Tax Brackets and Standard Deduction
8 min read · Updated 2026-06-27
Federal income tax is the single largest deduction on most US paychecks, and it's the one people misunderstand the most. The good news: once you know the 2025 brackets and the standard deduction, you can estimate your federal tax in a couple of minutes. This guide gives you the full tables for every filing status and shows, with a worked example, how marginal rates really work.
How federal brackets work
The US uses a marginal tax system. Your income is sliced into ranges, and each slice is taxed at its own rate. A common myth is that earning one more dollar and "crossing into" the 22% bracket suddenly taxes all your income at 22%. That's false — only the dollars inside the 22% range are taxed at 22%; everything below is still taxed at 10% and 12%.
Before any of this, you subtract the standard deduction from your gross income to get your taxable income. The brackets below apply to that taxable figure.
2025 standard deduction
| Filing status | Standard deduction |
|---|---|
| Single | $15,000 |
| Married filing jointly | $30,000 |
| Head of household | $22,500 |
2025 tax brackets
The same seven rates — 10%, 12%, 22%, 24%, 32%, 35%, and 37% — apply to every filing status, but the income thresholds differ.
Single filers
| Tax rate | Taxable income |
|---|---|
| 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 and above |
Married filing jointly
| Tax rate | Taxable income |
|---|---|
| 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 and above |
Head of household
| Tax rate | Taxable income |
|---|---|
| 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 and above |
A worked example: $70,000, single
Suppose you're single and earn $70,000. First, subtract the $15,000 standard deduction to get $55,000 of taxable income. Now apply the brackets slice by slice:
- 10% on the first $11,925 = $1,192.50
- 12% on the next $36,550 (up to $48,475) = $4,386.00
- 22% on the remaining $6,525 (from $48,475 to $55,000) = $1,435.50
Total federal income tax is about $7,014. Note that even though this person is "in the 22% bracket," their effective tax rate is only about 10% of gross pay — a perfect illustration of why marginal and effective rates are different.
Marginal vs effective tax rate
Your marginal rate is the rate on your last dollar earned (22% above). Your effective rate is your total tax divided by your total income (about 10% above). When people ask "what tax bracket am I in," they usually mean their marginal rate — but your effective rate is what really determines your take-home pay.
Beyond income tax
Remember that federal income tax is only one piece. You'll also pay FICA (7.65%) and, in most states, state income tax. Our calculator combines all of them so you can see your true net pay rather than just the federal slice.
See your own take-home pay
Put these numbers to work. Enter your salary into our free calculator to see your net pay after federal, state, and FICA taxes — for any of the 50 states.
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Frequently asked questions
What are the 2025 federal income tax rates?
For 2025 there are seven federal income tax rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The income ranges they apply to differ by filing status.
What is the 2025 standard deduction?
The 2025 standard deduction is $15,000 for single filers, $30,000 for married couples filing jointly, and $22,500 for heads of household. You subtract it from income before applying the brackets.
Does moving into a higher bracket tax all my income more?
No. Federal income tax is marginal, so only the portion of income that falls within a higher bracket is taxed at that higher rate. The rest is taxed at the lower bracket rates.