Skip to main content
WOWHOW
Browse all
Reference Table · Tax Year 2025, filed in 2026

US Federal Tax Brackets — Every Filing Status

Seven federal rates — 10%, 12%, 22%, 24%, 32%, 35%, 37% — apply to tax year 2025 income reported on returns filed in 2026, per the IRS inflation adjustments in Rev. Proc. 2024-40. The standard deduction is $15,000 for Single filers, $30,000 for Married Filing Jointly, and $22,500 for Head of Household. All four bracket tables below use the exact dataset that powers the WOWHOW US Tax Bracket Calculator.

Published 2026-07-16 · Author: WOWHOW · Source: IRS Rev. Proc. 2024-40

Single

Standard deduction: $15,000. Brackets apply to taxable income after deductions.

Federal tax brackets, tax year 2025 — Single
RateTaxable income (Single)
10%Up to $11,925
12%$11,926 – $48,475
22%$48,476 – $103,350
24%$103,351 – $197,300
32%$197,301 – $250,525
35%$250,526 – $626,350
37%Over $626,350

Married Filing Jointly

Standard deduction: $30,000. Brackets apply to taxable income after deductions.

Federal tax brackets, tax year 2025 — Married Filing Jointly
RateTaxable income (Married Filing Jointly)
10%Up to $23,850
12%$23,851 – $96,950
22%$96,951 – $206,700
24%$206,701 – $394,600
32%$394,601 – $501,050
35%$501,051 – $752,800
37%Over $752,800

Married Filing Separately

Standard deduction: $15,000. Brackets apply to taxable income after deductions.

Federal tax brackets, tax year 2025 — Married Filing Separately
RateTaxable income (Married Filing Separately)
10%Up to $11,925
12%$11,926 – $48,475
22%$48,476 – $103,350
24%$103,351 – $197,300
32%$197,301 – $250,525
35%$250,526 – $376,400
37%Over $376,400

Head of Household

Standard deduction: $22,500. Brackets apply to taxable income after deductions.

Federal tax brackets, tax year 2025 — Head of Household
RateTaxable income (Head of Household)
10%Up to $17,000
12%$17,001 – $64,850
22%$64,851 – $103,350
24%$103,351 – $197,300
32%$197,301 – $250,500
35%$250,501 – $626,350
37%Over $626,350

How the marginal system actually computes

Each rate applies only to the slice of taxable income inside its bracket — crossing into a higher bracket never reduces take-home pay. A Single filer with $60,000 taxable income pays 10% on the first $11,925, 12% up to $48,475, and 22% only on the remaining ~$11,525 — an effective rate around 13%, not 22%. To see the per-bracket breakdown for your own numbers, use the calculator linked below.

How this data is maintained

The bracket boundaries and standard deductions on this page are imported from the single dataset module that powers the WOWHOW US Tax Bracket Calculator — the reference table and the calculator cannot disagree. When the IRS publishes the next inflation adjustment, the dataset and this page update together. Verify against irs.gov before filing.

Frequently Asked Questions

Are these the brackets for taxes I file in 2026?
Yes. These are the tax year 2025 brackets — the ones that apply to income earned in calendar 2025 and reported on the return you file by April 2026. They come from the IRS inflation adjustment in Rev. Proc. 2024-40.
What is the difference between marginal and effective tax rate?
Your marginal rate is the bracket your last dollar falls into; your effective rate is total tax divided by total income. Someone single with $85,000 taxable income has a 22% marginal rate but pays far less than 22% overall, because the first $11,925 is taxed at 10% and the next slice at 12%. The WOWHOW US Tax Bracket Calculator shows both, per bracket.
Do brackets apply to gross income?
No — to taxable income: gross income minus above-the-line deductions minus your standard or itemized deduction. For tax year 2025 the standard deduction is $15,000 (Single or MFS), $30,000 (Married Filing Jointly), and $22,500 (Head of Household).
Does this include state income tax, FICA, or capital gains rates?
No. These are federal ordinary-income brackets only. Social Security and Medicare (FICA) are flat payroll taxes computed separately, state income tax varies by state, and long-term capital gains use their own 0/15/20% rate schedule — see the WOWHOW US Capital Gains Calculator for those.

How to cite this reference

Link to this page directly: https://wowhow.cloud/research/us-federal-tax-brackets-2026

Suggested citation: WOWHOW, "US Federal Tax Brackets, Tax Year 2025" (July 2026). Updated in place when the IRS publishes new adjustments.

Compute your exact federal tax

US Tax Bracket Calculator|Paycheck Calculator|401(k) Calculator|US Capital Gains Calculator