2025 Federal Income Tax Brackets: Every Rate and Threshold
The seven federal income tax rates for 2025 are 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The income thresholds that trigger each rate were adjusted upward for inflation compared to 2024, so slightly more of your income falls into lower brackets.
The 7 Federal Tax Rates for 2025
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Tax Brackets by Filing Status
Select your filing status to see the exact income thresholds for each bracket. Remember: only the income within each bracket range is taxed at that rate.
| Rate | Taxable Income Range | Tax on This Bracket |
|---|---|---|
| 10% | $0 to $11,925 | 10% of taxable income |
| 12% | $11,925 to $48,475 | $1,192.50 + 12% of amount over $11,925 |
| 22% | $48,475 to $103,350 | $5,578.50 + 22% of amount over $48,475 |
| 24% | $103,350 to $197,300 | $17,651.50 + 24% of amount over $103,350 |
| 32% | $197,300 to $250,525 | $40,199.50 + 32% of amount over $197,300 |
| 35% | $250,525 to $626,350 | $57,231.50 + 35% of amount over $250,525 |
| 37% | Over $626,350 | $188,769.75 + 37% of amount over $626,350 |
| Rate | Taxable Income Range | Tax on This Bracket |
|---|---|---|
| 10% | $0 to $23,850 | 10% of taxable income |
| 12% | $23,850 to $96,950 | $2,385 + 12% of amount over $23,850 |
| 22% | $96,950 to $206,700 | $11,157 + 22% of amount over $96,950 |
| 24% | $206,700 to $394,600 | $35,302 + 24% of amount over $206,700 |
| 32% | $394,600 to $501,050 | $80,398 + 32% of amount over $394,600 |
| 35% | $501,050 to $751,600 | $114,462 + 35% of amount over $501,050 |
| 37% | Over $751,600 | $202,154.50 + 37% of amount over $751,600 |
| Rate | Taxable Income Range | Tax on This Bracket |
|---|---|---|
| 10% | $0 to $17,000 | 10% of taxable income |
| 12% | $17,000 to $64,850 | $1,700 + 12% of amount over $17,000 |
| 22% | $64,850 to $103,350 | $7,442 + 22% of amount over $64,850 |
| 24% | $103,350 to $197,300 | $15,912 + 24% of amount over $103,350 |
| 32% | $197,300 to $250,500 | $38,460 + 32% of amount over $197,300 |
| 35% | $250,500 to $626,350 | $55,484 + 35% of amount over $250,500 |
| 37% | Over $626,350 | $187,031.50 + 37% of amount over $626,350 |
| Rate | Taxable Income Range | Tax on This Bracket |
|---|---|---|
| 10% | $0 to $11,925 | 10% of taxable income |
| 12% | $11,925 to $48,475 | $1,192.50 + 12% of amount over $11,925 |
| 22% | $48,475 to $103,350 | $5,578.50 + 22% of amount over $48,475 |
| 24% | $103,350 to $197,300 | $17,651.50 + 24% of amount over $103,350 |
| 32% | $197,300 to $250,525 | $40,199.50 + 32% of amount over $197,300 |
| 35% | $250,525 to $375,800 | $57,231.50 + 35% of amount over $250,525 |
| 37% | Over $375,800 | $101,077.25 + 37% of amount over $375,800 |
These brackets apply to taxable income, not gross income. Taxable income is your gross income minus your deduction (standard or itemized). A single filer with $85,000 gross income and the $15,000 standard deduction has $70,000 of taxable income, which puts them in the 22% bracket for the top portion only.
How Progressive Brackets Work in Practice
A single filer with $70,000 of taxable income does not pay 22% on all $70,000. Each bracket only applies to the income within its range.
Single filer, $70,000 taxable income (2025)
Key insight: This filer is in the 22% bracket but their effective rate is only 14.7%. That gap between marginal and effective rate is why using your bracket to estimate your total tax bill almost always overstates it.
How the 22% and 24% Bracket Thresholds Have Changed (Single Filer, 2020–2025)
The IRS adjusts bracket thresholds annually for inflation using the Chained CPI. The thresholds have risen significantly since 2020 — most noticeably in 2023 when CPI-driven adjustments were the largest in decades. This means more income stays in lower brackets each year, providing a small annual tax reduction even without a pay cut.
| Year | 10% Ends At | 12% Ends At | 22% Ends At | 24% Ends At | 37% Starts At |
|---|---|---|---|---|---|
| 2020 | $9,875 | $40,125 | $85,525 | $163,300 | $518,400 |
| 2021 | $9,950 | $40,525 | $86,375 | $164,925 | $523,600 |
| 2022 | $10,275 | $41,775 | $89,075 | $170,050 | $539,900 |
| 2023 | $11,000 | $44,725 | $95,375 | $182,050 | $578,125 |
| 2024 | $11,600 | $47,150 | $100,525 | $191,950 | $609,350 |
| 2025 | $11,925 | $48,475 | $103,350 | $197,300 | $626,350 |
The 2023 jump was historic. Bracket thresholds rose by about 7% in 2023 — the largest single-year inflation adjustment in modern history — reflecting the surge in consumer prices during 2021–2022. The 2024 and 2025 adjustments returned to the typical 2–5% range. For a single filer earning $85,000, the 2023 adjustment alone saved approximately $440 in federal tax compared to what they would have owed under 2022 thresholds.
Frequently Asked Questions
Disclaimer: This page provides federal income tax bracket information based on IRS Rev. Proc. 2024-40 for tax year 2025. It is for educational purposes only and is not tax, legal, or financial advice. Individual tax situations vary and may include additional taxes, credits, deductions, or phaseouts not reflected here. Consult a qualified tax professional before making tax decisions.