Federal Income Tax Brackets – 2024 & 2025
Note: Assumes taxable income is ordinary income. High-income taxpayers may also be subject to:
3.8% tax on net investment income 0.9% additional Medicare tax on earned income
Filing for 2024 returns in 2025 and 2025 returns in 2026
Single Filers
|
Taxable Income (2024) |
Rate |
Taxable Income (2025) |
Rate |
|---|---|---|---|
|
$1 – $11,600 |
10% |
$1 – $11,925 |
10% |
|
$11,601 – $47,150 |
12% |
$11,926 – $48,475 |
12% |
|
$47,151 – $100,525 |
22% |
$48,476 – $103,350 |
22% |
|
$100,526 – $191,950 |
24% |
$103,351 – $197,300 |
24% |
|
$191,951 – $243,725 |
32% |
$197,301 – $250,525 |
32% |
|
$243,726 – $609,350 |
35% |
$250,526 – $626,350 |
35% |
|
Over $609,350 |
37% |
Over $626,350 |
37% |
Married Filing Jointly
|
Taxable Income (2024) |
Rate |
Taxable Income (2025) |
Rate |
|---|---|---|---|
|
$1 – $23,200 |
10% |
$1 – $23,850 |
10% |
|
$23,201 – $94,300 |
12% |
$23,851 – $96,950 |
12% |
|
$94,301 – $201,050 |
22% |
$96,951 – $206,700 |
22% |
|
$201,051 – $383,900 |
24% |
$206,701 – $394,600 |
24% |
|
$383,901 – $487,450 |
32% |
$394,601 – $501,050 |
32% |
|
$487,451 – $731,200 |
35% |
$501,051 – $751,600 |
35% |
|
Over $731,200 |
37% |
Over $751,600 |
37% |
Head of Household
|
Taxable Income (2024) |
Rate |
Taxable Income (2025) |
Rate |
|---|---|---|---|
|
$1 – $16,550 |
10% |
$1 – $17,000 |
10% |
|
$16,551 – $63,100 |
12% |
$17,001 – $64,850 |
12% |
|
$63,101 – $100,500 |
22% |
$64,851 – $103,350 |
22% |
|
$100,501 – $191,950 |
24% |
$103,351 – $197,300 |
24% |
|
$191,951 – $243,700 |
32% |
$197,301 – $250,500 |
32% |
|
$243,701 – $609,350 |
35% |
$250,501 – $626,350 |
35% |
|
Over $609,350 |
37% |
Over $626,350 |
37% |