In America, the government decides how much tax you owe by dividing your taxable income into chunks – or “brackets” – and taxing each chunk at a different rate. A tax bracket describes a tax rate, or percentage, and the income range that gets taxed at that rate. There are currently seven federal income tax brackets. Here’s a look at the current tax brackets and how our progressive income taxation system works.
Current income tax brackets for tax year 2025
The federal income tax brackets and tax rate schedules for tax year 2025 (returns that are filed in 2026) are as follows:
2025 rates for Single filers
If you are not legally married or you’re in the process of a divorce, you are considered single in the eyes of the IRS and can select Single as your filing status on your tax return. If you choose this status, you won’t share any tax liability with another taxpayer. The 2025 rates for Single filers are:
| Taxable income | Taxes due |
| $0-$11,925 | 10% of taxable income |
| $11,926 to $48,475 | $1,192.50 + 12% of the amount over $11,925 |
| $48,476 to $103,350 | $5,578.50 + 22% of the amount over $48,475 |
| $103,351 to $197,300 | $17,651 + 24% of the amount over $103,350 |
| $197,301 to $250,525 | $40,199 + 32% of the amount over $197,300 |
| $250,526 to $626,350 | $57,231 + 35% of the amount over $250,525 |
| $626,351 or more | $188,769.75 + 37% of the amount over $626,350 |
2025 rates for Married Filing Separately filers
Legally married couples have the choice of two filing statuses. If you choose Married Filing Separately, you and your spouse will each file a separate return, which can be beneficial in several situations. You might choose this status if you’re separated but not legally divorced or if one of you has a highly complex tax situation or significant medical bills. The 2025 tax rates for Married Filing Separately are:
| Taxable income | Taxes due |
| $0-$11,925 | 10% of taxable income |
| $11,926 to $48,475 | $1,192.50 + 12% of the amount over $11,925 |
| $48,476 to $103,350 | $5,578.50 + 22% of the amount over $48,475 |
| $103,351 to $197,300 | $17,651 + 24% of the amount over $103,350 |
| $197,301 to $250,525 | $40,199 + 32% of the amount over $197,300 |
| $250,526 to $626,350 | $57,231 + 35% of the amount over $250,525 |
| $626,351 or more | $101,077.25 + 37% of the amount over $626,350 |
2025 rates for Married Filing Jointly ( and Qualifying Widowers with Dependent)
The second filing status that married couples can choose is Married Filing Jointly. This status is the more common choice for spouses, because it can simplify your filing process and offer certain tax benefits. The 2025 tax rates for this status are:
| Taxable income | Taxes due |
| $0 to $23,850 | 10% of taxable income |
| $23,851 to $96,950 | $2,385 + 12% of the amount over $23,850 |
| $96,951 to $206,700 | $11,157 + 22% of the amount over $96,950 |
| $206,701 to $394,600 | $35,302 + 24% of the amount over $206,700 |
| $394,601 to $501,050 | $80,398 + 32% of the amount over $394,600 |
| $501,051 to $751,600 | $114,462 + 35% of the amount over $501,050 |
| $751,601 or more | $202,154.50 + 37% of the amount over $751,600 |
2025 rates for Head of Household
Taxpayers who are single (or unmarried) in the eyes of the IRS and provide a home or household for a qualifying dependent can gain some extra tax benefits when they choose to file as Head of Household. The 2025 tax rates for this filing status are:
| Taxable income | Taxes due |
| $0 to $17,000 | 10% of taxable income |
| $17,001 to $64,850 | $1,700 + 12% of the amount over $17,000 |
| $64,851 to $103,350 | $7,442 + 22% of the amount over $64,850 |
| $103,351 to $197,300 | $15,912 + 24% of the amount over $103,350 |
| $197,301 to $250,500 | $38,460 + 32% of the amount over $197,300 |
| $250,501 to $626,350 | $55,484 + 35% of the amount over $250,500 |
| $626,351 or more | $187,031.50 + 37% of the amount over $626,350 |
What are the tax brackets for prior year returns?
The tax brackets change slightly every year to account for inflation. While the tax rates typically stay the same year over year, the income thresholds rise slightly. It is important to look at the brackets and rates for the specific tax year you are filing so you can accurately see how much you owe. Here are the brackets for tax year 2024 and tax year 2023, in case you still need to file an extended return or missed the filing deadline. Remember, you can file a tax return for three prior years online with TaxSlayer.
2024 rates for Single filers
| Taxable income | Taxes due |
| $0-$11,600 | 10% of taxable income |
| $11,601 to $47,150 | $1,160 + 12% of the amount over $11,600 |
| $47,151 to $100,525 | $5,426 + 22% of the amount over $47,150 |
| $100,526 to $191,950 | $17,168.50 + 24% of the amount over $100,525 |
| $191,951 to $243,725 | $39,110.50 + 32% of the amount over $191,950 |
| $243,726 to $365,600 | $55,678.50 + 35% of the amount over $243,725 |
| $365,601 or more | $98,334.75 + 37% of the amount over $609,350 |
2024 rates for Married Filing Separately
| Taxable income | Taxes due |
| $0 to $23,200. | 10% of taxable income |
| $23,201 to $94,300 | $2,320 + 12% of the amount over $23,200 |
| $94,301 to $201,050 | $10,852 + 22% of the amount over $94,300 |
| $201,051 to $383,900 | $34,337 + 24% of the amount over $201,050 |
| $383,901 to $487,450 | $78,221 + 32% of the amount over $383,900 |
| $487,451 to $731,200 | $111,357 + 35% of the amount over $487,450 |
| $731,201 or more | $196,669.50 + 37% of the amount over $731,200 |
2024 rates for Married Filing Jointly (and Qualifying Widowers with Dependent)
| Taxable income | Taxes due |
| $0 to $23,200. | 10% of taxable income |
| $23,201 to $94,300 | $2,320 + 12% of the amount over $23,200 |
| $94,301 to $201,050 | $10,852 + 22% of the amount over $94,300 |
| $201,051 to $383,900 | $34,337 + 24% of the amount over $201,050 |
| $383,901 to $487,450 | $78,221 + 32% of the amount over $383,900 |
| $487,451 to $731,200 | $111,357 + 35% of the amount over $487,450 |
| $731,201 or more | $196,669.50 + 37% of the amount over $731,200 |
2024 rates for Head of Household
| Taxable income | Taxes due |
| $0 to $16,550 | 10% of taxable income |
| $16,551 to $63,100 | $1,655 + 12% of the amount over $16,550 |
| $63,101 to $100,500 | $7,241 + 22% of the amount over $63,100 |
| $100,501 to $191,950 | $15,469 + 24% of the amount over $100,500 |
| $191,951 to $243,700 | $37,417 + 32% of the amount over $191,950 |
| $243,701 to $609,350 | $53,977 + 35% of the amount over $243,700 |
| $609,351 or more | $181,954.50 + 37% of the amount over $609,350 |
What are the 2023 tax brackets for prior year returns?
The tax brackets change slightly every year to account for inflation. While the tax rates typically stay the same year over year, the income thresholds rise slightly. It is important to look at the brackets and rates for the specific tax year you are filing for so you can accurately see your tax liability. Here are the brackets for tax year 2023 if you still need to file an extended return or missed the filing deadline. Remember, you can file a tax return for three prior years online with TaxSlayer.
2023 rates for Single filers
| Taxable income | Taxes due |
| $0-$11,000 | 10% of taxable income |
| $11,000-$44,725 | $1,100 + 12% of the amount over $11,000 |
| $44,725-$95,375 | $5,147 + 22% of the amount over $44,725 |
| $95,375-$182,100 | $16,290 + 24% of the amount over $95,375 |
| $182,100-$231,250 | $37,104 + 32% of the amount over $182,100 |
| $231,250-$578,125 | $52,832 + 35% of the amount over $231,250 |
| $578,125+ | $174,238.25+ 37% of the amount over $578,125 |
2023 rates for Married Filing Separately
| Taxable income | Taxes due |
| $0-$11,000 | 10% of taxable income |
| $11,000-$44,725 | $1,100 + 12% of the amount over $11,000 |
| $44,725-$95,375 | $5,147 + 22% of the amount over $44,725 |
| $95,375-$182,100 | $16,290 + 24% of the amount over $95,375 |
| $182,100-$231,250 | $37,104 + 32% of the amount over $182,100 |
| $231,250-$346,875 | $52,832 + 35% of the amount over $231,250 |
| $346,875+ | $93,300.75 + 37% of the amount over $346,875 |
2023 rates for Married Filing Jointly (and Qualifying Widowers with Dependent)
| Taxable income | Taxes due |
| $0 to $22,000. | 10% of taxable income |
| $22,000 to $89,450. | $2,200 + 12% of the amount over $22,000 |
| $89,450 to $190,750. | $10,294 + 22% of the amount over $89,450 |
| $190,750 to $364,200. | $32,580 + 24% of the amount over $190,750 |
| $364,200 to $462,500. | $74,208 + 32% of the amount over $364,200 |
| $462,500 to $693,750. | $98,671 + 35% of the amount over $462,500 |
| $693,750+ | $186,601.50 + 37% of the amount over $693,750 |
2023 rates for Head of Household
| Taxable income | Taxes due |
| $0 to $15,700 | 10% of taxable income |
| $15,700 to $59,850 | $1,570 + 12% of the amount over $15,700 |
| $59,850 to $95,350 | $6,868 + 22% of the amount over $59,850 |
| $95,350 to $182,100 | $14,678 + 24% of the amount over $95,350 |
| $182,100 to $215,950 | $35,498 + 32% of the amount over $182,100 |
| $215,950 to $578,100. | $51,226 + 35% of the amount over $215,950 |
| $578,100+ | $172,623 + 37% of the amount over $578,100 |
Our support center has the tax brackets for previous years if you need to file back taxes.
How often do income tax brackets change?
The IRS bumps the income range in the individual income tax brackets yearly to account for inflation. However, the rates for each bracket typically only change if there is an adjustment to the tax code. The last time the rates changed was in 2018 with the Tax Cuts and Jobs Act. But even when the rates don’t change, the income ranges do, altering how each individual and business is taxed.
How do tax brackets work?
When it comes time to pay your tax bill, you might wonder exactly how your income is taxed. The tax brackets act in sections to tax different amounts of your income at different rates. As your income increases and you hit another threshold, you will move up to the next rate. However, when you move up to the new rate, your entire income won’t be taxed at that higher amount. You will only pay the new rate on the income amounts that fall in that bracket. This method is called progressive income taxation.
What is progressive income taxation?
With progressive taxation, each tax rate only applies to the chunk of income in that bracket. This means your entire income may not be taxed at the same rate, depending on how much you earn. As you earn more money, you could move into a new, higher tax bracket — but only a portion of your income will be taxed at the higher rate. Even taxpayers in the highest bracket have some income taxed at each of the lower rates.
Here’s an example:
A single filer with $25,000 in taxable income falls into the 12% bracket. However, the taxpayer will not pay 12% of the first $11,600. Instead, they pay 10% of $11,600 plus 12% of the remaining $13,400. This calculation will give them their total federal income tax of roughly $2,768.
What is taxable income?
Taxable income can include:
- Salary and/or wages
- Bonuses
- Investment income
- Unearned income
The IRS uses this combination of all income you receive during the year to calculate how much you owe for taxes. This is your adjusted gross income, or the income you receive minus any tax deductions or exemptions.
How filing status and tax credits affect your tax bracket
Carefully choosing your filing status is important because it determines your standard deduction and how much your income may be taxed. Find out which filing status is right for you.
While tax brackets dictate how much you pay in taxes, tax credits serve as a “discount,” which, in turn, lowers your tax bill. However, you can only claim tax credits if you itemize your deductions.
Additional types of tax rates
In addition to income tax, you will have other taxes taken out of your paycheck throughout the year or that you will owe on your tax return.
Capital gains income is earned from the profit of a sale of a large item or capital asset. These assets can include property, stocks, bonds, or other significant items bought with the intent of investment. If you gain income from these sales, you might be taxed differently than those listed in the charts above. Gains are categorized into short-term and long-term. Short-term capital gains are taxed using the brackets above because they are considered income, but long-term gains are not taxed as income. Depending on your income threshold, they are taxed at a different rate, between 0% and 20%.
If you receive supplemental income, you are earning extra income in addition to your normal paycheck. This income can take many forms, including a bonus, commission, rental income, or investment income. It is not found on every tax return, so the IRS taxes each of these different types to ensure taxpayers do not underpay their taxes.
Another type of tax typically taken out of each W-2 paycheck as part of your withholdings is the FICA tax. This tax is used for items like Social Security and Medicare. As a W-2 employee, you will be taxed 7.65% of your income for FICA. Your employer will pay the remaining 7.65% for 15%. You will be responsible for paying the whole amount if you are self-employed.
