2025 Tax Brackets: Federal Rates & Standard Deduction
8 min read · Updated 2026-07-17
The 2025 federal tax brackets use seven marginal rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The rate thresholds depend on filing status, and the updated standard deduction reduces taxable income before the brackets apply. The tables below list every threshold and show how the calculation works.
2025 tax brackets at a glance
- Federal rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%.
- Standard deduction: $15,750 single, $31,500 married filing jointly, and $23,625 head of household.
- How rates work: only the income inside each bracket is taxed at that bracket's rate.
Important update: the standard deduction amounts were increased retroactively after the original 2025 inflation adjustments were published. This guide and the calculator use the updated amounts. See the IRS 2025 tax-law withholding update. Because the change was retroactive, a paycheck issued during 2025 may not have reflected the final annual deduction. This calculator does not model the separate 2025 deductions for qualified tips, overtime, passenger-vehicle loan interest, or eligible seniors.
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 | $15,750 |
| Married filing jointly | $31,500 |
| Head of household | $23,625 |
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. These thresholds come from the IRS 2025 inflation-adjustment tables.
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 $15,750 standard deduction to get $54,250 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 $5,775 (from $48,475 to $54,250) = $1,270.50
Total federal income tax is about $6,849. 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.
Estimate take-home pay by state
Federal brackets are only part of a paycheck. Choose a state below to combine them with state income tax, Social Security, and Medicare.
- Illinois paycheck calculator
- California paycheck calculator
- Texas paycheck calculator
- Florida paycheck calculator
- Ohio paycheck calculator
- Georgia paycheck calculator
- Pennsylvania paycheck calculator
- New York paycheck calculator
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 tax brackets?
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 updated 2025 standard deduction is $15,750 for single filers, $31,500 for married couples filing jointly, and $23,625 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.