Tax Rates
2025 Tax Rates
The following sets out key tax rates for 2025
Single Individuals
Taxable Income | 2025 Tax Due |
---|---|
Not over $11,925 | 10% of taxable income |
Over $11,925 but not over $48,475 | $1,192.50 plus 12% (marginal tax rate) of amount over $11,925 |
Over $48,475 but not over $103,350 | $5,578.50 plus 22% (marginal tax rate) of amount over $48,475 |
Over $103,350 but not over $197,300 | $17,651 plus 24% (marginal tax rate) of amount over $103,350 |
Over $197,300 but not over $250,525 | $40,199 plus 32% (marginal tax rate) of amount over $197,300 |
Over $250,525 but not over $626,350 | $57,231 plus 35% (marginal tax rate) of the amount over $250,525 |
Over $626,350 | $188,769.75 plus 37% (marginal tax rate) of amount over $626,350 |
Married Filing Separately
Taxable Income | 2025 Tax Due |
---|---|
Not over $11,925 | 10% of taxable income |
Over $11,925 but not over $48,475 | $1,192.50 plus 12% (marginal tax rate) of amount over $11,925 |
Over $48,475 but not over $103,350 | $5,578.50 plus 22% (marginal tax rate) of amount over $48,475 |
Over $103,350 but not over $197,300 | $17,651 plus 24% (marginal tax rate) of amount over $103,350 |
Over $197,300 but not over $250,525 | $40,199 plus 32% (marginal tax rate) of amount over $197,300 |
Over $250,525 but not over $375,800 | $57,231 plus 35% (marginal tax rate) of the amount over $250,525 |
Over $375,800 | $101,077.25 plus 37% (marginal tax rate) of amount over $375,800 |
Head of Household
Taxable Income | 2025 Tax Due |
---|---|
Not over $17,000 | 10% of taxable income |
Over $17,000 but not over $64,850 | $1,700 plus 12% (marginal tax rate) of amount over $17,000 |
Over $64,850 but not over $103,350 | $7,442 plus 22% (marginal tax rate) of amount over $64,850 |
Over $103,350 but not over $197,300 | $15,912 plus 24% (marginal tax rate) of amount over $103,350 |
Over $197,300 but not over $250,500 | $38,460 plus 32% (marginal tax rate) of amount over $197,300 |
Over $250,500 but not over $626,350 | $55,484 plus 35% (marginal tax rate) of amount over $250,500 |
Over $626,350 | $187,031.50 plus 37% (marginal tax rate) of amount over $626,350 |
Married Filing Jointly and Surviving Spouses
Taxable Income | 2025 Tax Due |
---|---|
Not over $23,850 | 10% of taxable income |
Over $23,850 but not over $96,950 | $2,385 plus 12% (marginal tax rate) of amount over $23,850 |
Over $96,950 but not over $206,700 | $11,157 plus 22% (marginal tax rate) of amount over $96,950 |
Over $206,700 but not over $394,600 | $35,302 plus 24% (marginal tax rate) of amount over $206,700 |
Over $394,600 but not over $501,050 | $80,398 plus 32% (marginal tax rate) of amount over $394,600 |
Over $501,050 but not over $751,600 | $114,462 plus 35% (marginal tax rate) of amount over $501,050 |
Over $751,600 | $202,154.50 plus 37% (marginal tax rate) of amount over $751,600 |