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
Standard deduction: $15,000. Brackets apply to taxable income after deductions.
| Rate | Taxable 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 |
Standard deduction: $30,000. Brackets apply to taxable income after deductions.
| Rate | Taxable 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 |
Standard deduction: $15,000. Brackets apply to taxable income after deductions.
| Rate | Taxable 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 |
Standard deduction: $22,500. Brackets apply to taxable income after deductions.
| Rate | Taxable 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 |
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.
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.
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.
