For the 2025 tax year, the IRS has adjusted federal income tax brackets to account for inflation. The seven marginal rates remain the same — 10%, 12%, 22%, 24%, 32%, 35%, and 37% — but the income thresholds have shifted upward.
These changes apply to income earned in 2025 and will be used when filing taxes in 2026. Knowing your tax bracket can help you estimate your liability, plan deductions, and make informed financial decisions before year-end.
📌 Also read: Common Tax Deductions & Credits for Individuals in 2025
![[Free Course] 25 Tax Saving Strategies That Could Save You Thousands](https://carryheadless.wpenginepowered.com/wp-content/uploads/2025/06/image2.png)
[Free Course] 25 Tax Saving Strategies That Could Save You Thousands
Normally $299, now free for a limited time. Learn how self-employed professionals and W-2 earners can potentially reduce their tax bill with 20+ in-depth video lessons (updated for 2025).
Overview of Tax Brackets for 2025
For income earned in 2025 (filed in 2026):
| Tax Rate | For Single Filers | For Married Individuals Filing Joint Returns | For Heads of Households |
| 10% | $0 to $11,925 | $0 to $23,850 | $0 to $17,000 |
| 12% | $11,925 to $48,475 | $23,850 to $96,950 | $17,000 to $64,850 |
| 22% | $48,475 to $103,350 | $96,950 to $206,700 | $64,850 to $103,350 |
| 24% | $103,350 to $197,300 | $206,700 to $394,600 | $103,350 to $197,300 |
| 32% | $197,300 to $250,525 | $394,600 to $501,050 | $197,300 to $250,500 |
| 35% | $250,525 to $626,350 | $501,050 to $751,600 | $250,500 to $626,350 |
| 37% | $626,350 or more | $751,600 or more | $626,350 or more |
Filing Status Explained
Your filing status determines which tax brackets apply, the size of your standard deduction, and eligibility for certain tax credits.
- Single – Unmarried or legally separated as of December 31. Registered domestic partners generally file as single unless qualifying as head of household.
- Married Filing Jointly – Combines both spouses’ income, deductions, and credits on one return. Both are generally liable for the total tax.
- Married Filing Separately – Each spouse files individually. This status often results in higher taxes and limits certain deductions and credits.
- Head of Household – Unmarried taxpayers who pay more than half the cost of maintaining a home for a qualifying dependent. Offers wider brackets and a larger standard deduction than single status.
Free PDF
12 Tax Hacks for Business Owners
Why owning a small business is the best tax deal in America.
2025 Federal Income Tax Brackets
Single Filers
| Tax bracket | Taxes owed |
| $0 to $11,925 | 10% of the taxable income |
| $11,925 to $48,475 | $1,192.50 plus 12% of the excess over $11,925 |
| $48,475 to $103,350 | $5,578.50 plus 22% of the excess over $48,475 |
| $103,350 to $197,300 | $17,651 plus 24% of the excess over $103,350 |
| $197,300 to $250,525 | $40,199 plus 32% of the excess over $197,300 |
| $250,525 to $626,350 | $57,231 plus 35% of the excess over $250,525 |
| $626,350 or more. | $188,769.75 plus 37% of the excess over $626,350 |
📌 Source: IRS Rev. Proc. 2024-40, Table 3
Married Filing Separately
| Tax bracket | Taxes owed |
| $0 to $11,925 | 10% of the taxable income |
| $11,925 to $48,475 | $1,192.50 plus 12% of the excess over $11,925 |
| $48,475 to $103,350 | $5,578.50 plus 22% of the excess over $48,475 |
| $103,350 to $197,300 | $17,651 plus 24% of the excess over $103,350 |
| $197,300 to $250,525 | $40,199 plus 32% of the excess over $197,300 |
| $250,525 to $375,800 | $57,231 plus 35% of the excess over $250,525 |
| $375,800 or more. | $101,077.25 plus 37% of the excess over $375,800 |
📌 Source: IRS Rev. Proc. 2024-40, Table 4.
Married Filing Jointly
| Tax bracket | Taxes owed |
| $0 to $23,850 | 10% of the taxable income |
| $23,850 to $96,950 | $2,385 plus 12% of the excess over $23,850 |
| $96,950 to $206,700 | $11,157 plus 22% of the excess over $96,950 |
| $206,700 to $394,600 | $35,302 plus 24% of the excess over $206,700 |
| $394,600 to $501,050 | $80,398 plus 32% of the excess over $394,600 |
| $501,050 to $751,600 | $114,462 plus 35% of the excess over $501,050 |
| $751,600 or more. | $202,154.50 plus 37% of the excess over $751,600 |
📌 Source: IRS Rev. Proc. 2024-40, Table 1.
Head of Household
| Tax bracket | Taxes owed |
| $0 to $17,000 | 10% of the taxable income |
| $17,000 to $64,850 | $1,700 plus 12% of the excess over $17,000 |
| $64,850 to $103,350 | $7,442 plus 22% of the excess over $64,850 |
| $103,350 to $197,300 | $15,912 plus 24% of the excess over $103,350 |
| $197,300 to $250,500 | $38,460 plus 32% of the excess over $197,300 |
| $250,500 to $626,350 | $55,484 plus 35% of the excess over $250,500 |
| $626,350 or more. | $187,031.50 plus 37% of the excess over $626,350 |
📌 Source: IRS Rev. Proc. 2024-40, Table 2.
What About 2026?
The IRS has not yet released 2026 federal income tax brackets. If no legislative changes occur, provisions from the 2017 Tax Cuts and Jobs Act are set to expire after 2025, which could mean higher rates and different bracket thresholds. Lawmakers may pass new legislation to extend or modify current rates.
Check back for updates once official 2026 figures are available.
📌 Also read: When Are Taxes Due? Important Deadlines for the 2024 & 2025 Tax Years
Key Takeaways
For 2025, the structure of federal income tax brackets remains the same, but the income ranges have been adjusted upward for inflation. Knowing where your taxable income falls can help you make smarter tax planning choices, especially before year-end.
📌 For more tax-year updates, check out these guides:
Disclaimer:
The Carry Learning Center is operated by The Vibes Company Inc. (“Vibes”) and contains generalized educational content about personal finance topics. While Vibes provides educational content and technology services, all investment advisory services discussed on this website are provided exclusively through its wholly-owned subsidiary, Carry Advisors LLC (“Carry Advisors”), an SEC registered investment adviser. The information contained on the Carry Learning Center should not be construed as personalized investment advice and should not be considered as a solicitation to buy or sell any security or engage in a particular investment, accounting, tax or legal strategy. Vibes is not providing tax, legal, accounting, or investment advice. You should consult with qualified tax, legal, accounting, and investment professionals regarding your specific situation.
The accounts, strategies and/or investments discussed in this material may not be suitable for all investors. All investments involve the risk of loss, and past performance does not guarantee future results. Investment growth or profit is never a guarantee. All statements and opinions included on the Carry Learning Center are intended to be current as of the date of publication but are subject to change without notice.
To access investment advisory services through Carry Advisors, you must be a client of Vibes on an eligible membership plan. For more information about Carry Advisors’ investment advisory services, please see our Form [ADV Part 2A] (https://files.adviserinfo.sec.gov/IAPD/Content/Common/crd_iapd_Brochure.aspx?BRCHR_VRSN_ID=916200) brochure and [Form CRS] (https://reports.adviserinfo.sec.gov/crs/crs_323620.pdf) or through the SEC’s website at [www.adviserinfo.sec.gov] (http://www.adviserinfo.sec.gov/).