| 2025 Tax Bracket Thresholds |
| Single Filers |
| Ordinary Income Tax Rate | Taxable Income Bracket | Tax on Ordinary Income |
| 10% | $0 – $11,925 | 10% of the taxable income |
| 12% | $11,926 – $48,475 | $1,192.50 plus 12% of the amount over $11,925 |
| 22% | $48,476 – $103,350 | $5,578.50 plus 22% of the amount over $48,475 |
| 24% | $103,351 – $197,300 | $17,651 plus 24% of the amount over $103,350 |
| 32% | $197,301 – $250,525 | $40,199 plus 32% of the amount over $197,300 |
| 35% | $250,526 – $626,350 | $57,231 plus 35% of the amount over $250,525 |
| 37% | $626,351 and over | $188,769.75 plus 37% of the amount over $626,350 |
| Married Filing Joint or Qualifying Widow(er) |
| Ordinary Income Tax Rate | Taxable Income Bracket | Tax on Ordinary Income |
| 10% | $0 – $23,850 | 10% of the taxable income |
| 12% | $23,851 – $96,950 | $2,385 plus 12% of the amount over $23,850 |
| 22% | $96,951 – $206,700 | $11,157 plus 22% of the amount over $96,950 |
| 24% | $206,701 – $394,600 | $35,302 plus 24% of the amount over $206,700 |
| 32% | $394,601 – $501,050 | $80,398 plus 32% of the amount over $394,600 |
| 35% | $501,051 – $751,600 | $114,462 plus 35% of the amount over $501,050 |
| 37% | $751,601 and over | $202,154.50 plus 37% of the amount over $751,600 |
| Head of Household |
| Ordinary Income Tax Rate | Taxable Income Bracket | Tax on Ordinary Income |
| 10% | $0 – $17,000 | 10% of the taxable income |
| 12% | $17,001 – $64,850 | $1,700 plus 12% of the amount over $17,000 |
| 22% | $64,851 – $103,350 | $7,442 plus 22% of the amount over $64,850 |
| 24% | $103,351 – $197,300 | $15,912 plus 24% of the amount over $103,350 |
| 32% | $197,301 – $250,500 | $38,460 plus 32% of the amount over $197,300 |
| 35% | $250,501 – $626,350 | $55,484 plus 35% of the amount over $250,500 |
| 37% | $626,351 and over | $187,031.50 plus 37% of the amount over $626,350 |
| Married Filing Separately |
| Ordinary Income Tax Rate | Taxable Income Bracket | Tax on Ordinary Income |
| 10% | $0 – $11,925 | 10% of the taxable income |
| 12% | $11,926 – $48,475 | $1,192.50 plus 12% of the amount over $11,925 |
| 22% | $48,476 – $103,350 | $5,578.50 plus 22% of the amount over $48,475 |
| 24% | $103,351 – $197,300 | $17,651 plus 24% of the amount over $103,350 |
| 32% | $197,301 – $250,525 | $40,199 plus 32% of the amount over $197,300 |
| 35% | $250,526 – $375,800 | $57,231 plus 35% of the amount over $250,525 |
| 37% | $375,801 and over | $101,077.25 plus 37% of the amount over $375,800 |
| Standard Deduction |
| Filing Status | Standard Deduction | If 65 and older or blind |
| Single | $15,000 | Add $2,000 |
| Married Filing Jointly | $30,000 | Add $1,600 for each qualifying person |
| Head of Household | $22,500 | Add $2,000 |
| Married Filing Separately | $15,000 | Add $1,600 |
