2025 Tax Brackets

For 2025, inflation adjustments increased the size of tax brackets by about 2.8%.

If uncertain concerning filing status, see IRS Publication 501 for details. Prior year tax rate schedules, and other categories of tax figures, are available in our Reference Room.

The new tax law (dubbed One Big Beautiful Bill, or OB3 for short) does not change the 2025 tax rates or brackets. Rates will remain the same in 2026 and later years, with a minor tweak in the inflation adjustment rules. For more, see our One Big Beautiful Calculator.

Married filing jointly

• These rates also apply to a surviving spouse with qualifying dependent for the first two years after the death of a spouse.

2025 tax brackets – Married Filing Jointly

Taxable income is over	but not over	the tax is	plus	of the amount over
0	23,850	0.00	10%	0
23,850	96,950	2,385.00	12%	23,850
96,950	206,700	11,157.00	22%	96,950
206,700	394,600	35,302.00	24%	206,700
394,600	501,050	80,398.00	32%	394,600
501,050	751,600	114,462.00	35%	501,050
751,600		202,154.50	37%	751,600

2025 capital gain – Married Filing Jointly

			rate	on income up to
			0%	96,700
			15%	600,050
			20%	above

Head of household

• Must be unmarried or “considered unmarried” and maintain a home for a qualifying dependent.

2025 tax brackets – Head of Household

Taxable income is over	but not over	the tax is	plus	of the amount over
0	17,000	0.00	10%	0
17,000	64,850	1,700.00	12%	17,000
64,850	103,350	7,442.00	22%	64,850
103,350	197,300	15,912.00	24%	103,350
197,300	250,500	38,460.00	32%	197,300
250,500	626,350	55,484.00	35%	250,500
626,350		187,031.50	37%	626,350

2025 capital gain – Head of Household

			rate	on income up to
			0%	64,750
			15%	566,700
			20%	above

Single

2025 tax brackets – Single

Taxable income is over	but not over	the tax is	plus	of the amount over
0	11,925	0.00	10%	0
11,925	48,475	1,192.50	12%	11,925
48,475	103,350	5,578.50	22%	48,475
103,350	197,300	17,651.00	24%	103,350
197,300	250,525	40,199.00	32%	197,300
250,525	626,350	57,231.00	35%	250,525
626,350		188,769.75	37%	626,350

2025 capital gain – Single

			rate	on income up to
			0%	48,350
			15%	533,400
			20%	above

Married filing separately

2025 tax brackets – Married Filing Separately

Taxable income is over	but not over	the tax is	plus	of the amount over
0	11,925	0.00	10%	0
11,925	48,475	1,192.50	12%	11,925
48,475	103,350	5,578.50	22%	48,475
103,350	197,300	17,651.00	24%	103,350
197,300	250,525	40,199.00	32%	197,300
250,525	375,800	57,231.00	35%	250,525
375,800		101,077.25	37%	375,800

2025 capital gain – Married Filing Separately

			rate	on income up to
			0%	48,350
			15%	300,000
			20%	above

Trusts and estates

2025 tax brackets – Trusts and Estates

Taxable income is over	but not over	the tax is	plus	of the amount over
0	3,150	0.00	10%	0
3,150	11,450	315.00	24%	3,150
11,450	15,650	2,307.00	35%	11,450
15,650		3,777.00	37%	15,650

2025 capital gain – Trusts and Estates

			rate	on income up to
			0%	3,250
			15%	15,900
			20%	above

References: Rev. Proc. 2024-40.

More tax figures: Reference Room