Brackets · calculator
Federal tax brackets for 2025
The table behind the return due in April 2026, still in use for extended, late and amended 2025 returns.
Find your federal tax bracket
2025 marginal bracket, single
22%
Federal income tax $7,949 on $59,250 of taxable income
- Standard deduction subtracted$15,750
- 10% on $11,925$1,193
- 12% on $36,550$4,386
- 22% on $10,775$2,371
- Average rate on taxable income13.4%
- Average rate on total income10.6%
- Room before the 24% bracket$44,100
Rate schedule of the IRS revenue procedure. Credits, the Schedule 1-A deductions and capital gains rates are not applied here.
The 2025 federal brackets apply to income earned in calendar year 2025 and reported on the return that was due April 15, 2026, or October 15, 2026 with an extension. They come from Rev. Proc. 2024-40 and were not touched by Public Law 119-21, which kept the seven rates permanently. A single filer paid 10% on taxable income up to $11,925, 12% up to $48,475, 22% up to $103,350, 24% up to $197,300, 32% up to $250,525, 35% up to $626,350 and 37% above; a joint return used $23,850, $96,950, $206,700, $394,600, $501,050 and $751,600. What the new law did change for 2025 is the standard deduction, raised after the fact to $15,750 single, $23,625 head of household and $31,500 joint, plus the four Schedule 1-A deductions. A head of household with $62,000 of income had $38,375 of taxable income in 2025, sat in the 12% bracket and owed $4,265 before credits.
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The four 2025 schedules
| Rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | $0 to $11,925 | $0 to $23,850 | $0 to $17,000 | $0 to $11,925 |
| 12% | $11,925 to $48,475 | $23,850 to $96,950 | $17,000 to $64,850 | $11,925 to $48,475 |
| 22% | $48,475 to $103,350 | $96,950 to $206,700 | $64,850 to $103,350 | $48,475 to $103,350 |
| 24% | $103,350 to $197,300 | $206,700 to $394,600 | $103,350 to $197,300 | $103,350 to $197,300 |
| 32% | $197,300 to $250,525 | $394,600 to $501,050 | $197,300 to $250,500 | $197,300 to $250,525 |
| 35% | $250,525 to $626,350 | $501,050 to $751,600 | $250,500 to $626,350 | $250,525 to $375,800 |
| 37% | over $626,350 | over $751,600 | over $626,350 | over $375,800 |
The printed tax at the start of the 37% bracket, $188,769.75 for a single filer and $202,154.50 for a joint return, is recomputed by the tests of this site from the thresholds above, to the cent.
Who still needs this table in late 2026
Anyone who filed Form 4868 and has until October 15, 2026 to send the return; anyone filing late; anyone amending a 2025 return on Form 1040-X to claim a deduction they missed, such as the tips deduction or the senior deduction, both available from 2025. Payroll departments also use it to check year-end corrections of 2025 wages.
What else changed on the 2025 return
The 2025 return is the first with Schedule 1-A, the child tax credit at $2,200 per child and the SALT cap at $40,000. It still lacks the 2026 changes: no charitable deduction for people who take the standard deduction, no 0.5% floor on gifts for itemizers, and the old dependent care credit rates. The summary of the 2025 law sorts each change by year.
2025 and 2026 compared
Each 2026 threshold is higher, so the same income usually falls into the same or a lower bracket. A single filer with $110,000 of taxable income was in the 24% bracket in 2025, which started at $103,350, and stays in it in 2026 by only $4,300. Use the year switch of the calculator to run both years on the same income, or open the 2026 brackets directly.
Sources: IRS Rev. Proc. 2024-40: 2025 inflation-adjusted items; Rev. Proc. 2025-32 section 3 (2025 items modified by Public Law 119-21), read on October 11, 2026.