2025 federal income tax brackets
For the 2025 tax year (the return you file in 2026), the federal government uses seven tax brackets from 10% to 37%. The brackets are progressive: each slice of your taxable income is taxed at that bracket's rate, not your whole income at the top rate.
Single — 2025
| Tax rate | Taxable income |
|---|---|
| 10% | $0 – $11,924 |
| 12% | $11,925 – $48,474 |
| 22% | $48,475 – $103,349 |
| 24% | $103,350 – $197,299 |
| 32% | $197,300 – $250,524 |
| 35% | $250,525 – $626,349 |
| 37% | $626,350 and up |
Married filing jointly — 2025
| Tax rate | Taxable income |
|---|---|
| 10% | $0 – $23,849 |
| 12% | $23,850 – $96,949 |
| 22% | $96,950 – $206,699 |
| 24% | $206,700 – $394,599 |
| 32% | $394,600 – $501,049 |
| 35% | $501,050 – $751,599 |
| 37% | $751,600 and up |
Head of household — 2025
| Tax rate | Taxable income |
|---|---|
| 10% | $0 – $16,999 |
| 12% | $17,000 – $64,849 |
| 22% | $64,850 – $103,349 |
| 24% | $103,350 – $197,299 |
| 32% | $197,300 – $250,499 |
| 35% | $250,500 – $626,349 |
| 37% | $626,350 and up |
Married filing separately — 2025
| Tax rate | Taxable income |
|---|---|
| 10% | $0 – $11,924 |
| 12% | $11,925 – $48,474 |
| 22% | $48,475 – $103,349 |
| 24% | $103,350 – $197,299 |
| 32% | $197,300 – $250,524 |
| 35% | $250,525 – $375,799 |
| 37% | $375,800 and up |
2025 standard deduction
Most taxpayers subtract the standard deduction from income before the brackets apply. For 2025 the standard deduction is:
| Filing status | 2025 standard deduction |
|---|---|
| Single | $15,000 |
| Married filing jointly | $30,000 |
| Head of household | $22,500 |
| Married filing separately | $15,000 |
You take the standard deduction unless your itemized deductions (mortgage interest, state and local taxes, charitable gifts, etc.) add up to more.
How tax brackets actually work
A common myth is that moving into a higher bracket taxes all of your income at that rate. It doesn't. The brackets are marginal, meaning only the dollars inside each band are taxed at that band's rate — your earlier dollars stay taxed at 10% and 12% no matter how much you go on to earn.
That single misunderstanding causes real financial mistakes: people turn down raises, overtime, or bonuses because they fear being "bumped into the next bracket." You never lose money by earning more — only the portion above each threshold is taxed higher, so your take-home always goes up.
That's also why your effective tax rate — total tax divided by total income — is almost always well below your top bracket. Someone "in the 22% bracket" typically pays an effective rate closer to 11–14%.
A worked example: $75,000 salary, single
Say you're single and earn $75,000 in wages in 2025. You take the $15,000 standard deduction, which leaves $60,000 of taxable income. Here's how that $60,000 moves through the brackets, one band at a time:
| Bracket | Income taxed here | Tax |
|---|---|---|
| 10% | First $11,925 | $1,192.50 |
| 12% | $11,925 – $48,475 | $4,386.00 |
| 22% | $48,475 – $60,000 | $2,535.50 |
| Total | $60,000 taxable | $8,114.00 |
So the total federal income tax is about $8,114. Notice what that means: even though you're "in the 22% bracket," your effective rate on taxable income is roughly 13.5%, and on your full $75,000 salary it's under 11%. The 22% only ever touched the last $11,525.
State income tax by state
State income tax is separate from federal. Nine states have no broad income tax at all, others use a single flat rate, and the rest have their own graduated brackets. Choose your state for the details:
| State | Income tax | Top rate |
|---|---|---|
| Alabama | Graduated | 5% |
| Alaska | None | — |
| Arizona | Flat | 2.5% |
| Arkansas | Graduated | 3.9% |
| California | Graduated | 13.3% |
| Colorado | Flat | 4.4% |
| Connecticut | Graduated | 6.99% |
| Delaware | Graduated | 6.6% |
| Florida | None | — |
| Georgia | Flat | 5.39% |
| Hawaii | Graduated | 11% |
| Idaho | Flat | 5.695% |
| Illinois | Flat | 4.95% |
| Indiana | Flat | 3% |
| Iowa | Flat | 3.8% |
| Kansas | Graduated | 5.7% |
| Kentucky | Flat | 4% |
| Louisiana | Flat | 3% |
| Maine | Graduated | 7.15% |
| Maryland | Graduated | 5.75% |
| Massachusetts | Flat | 9% |
| Michigan | Flat | 4.25% |
| Minnesota | Graduated | 9.85% |
| Mississippi | Flat | 4.4% |
| Missouri | Graduated | 4.8% |
| Montana | Graduated | 5.9% |
| Nebraska | Graduated | 5.84% |
| Nevada | None | — |
| New Hampshire | None | — |
| New Jersey | Graduated | 10.75% |
| New Mexico | Graduated | 5.9% |
| New York | Graduated | 10.9% |
| North Carolina | Flat | 4.25% |
| North Dakota | Graduated | 2.5% |
| Ohio | Graduated | 3.5% |
| Oklahoma | Graduated | 4.75% |
| Oregon | Graduated | 9.9% |
| Pennsylvania | Flat | 3.07% |
| Rhode Island | Graduated | 5.99% |
| South Carolina | Graduated | 6.2% |
| South Dakota | None | — |
| Tennessee | None | — |
| Texas | None | — |
| Utah | Flat | 4.55% |
| Vermont | Graduated | 8.75% |
| Virginia | Graduated | 5.75% |
| Washington | None | — |
| West Virginia | Graduated | 5.12% |
| Wisconsin | Graduated | 7.65% |
| Wyoming | None | — |
| Washington, D.C. | Graduated | 10.75% |