📊 2025 Federal Income Tax Brackets
The US uses a marginal (progressive) tax system: only income within each bracket is taxed at that rate. For example, a single filer with $60,000 taxable income pays 10% on the first $11,925, 12% on the next chunk, and 22% on the remainder.
These are taxable income brackets, after subtracting the standard deduction or itemized deductions. For informational purposes only — consult a tax professional or the IRS.
2025 Standard Deductions
- Single: $15,000
- Married Filing Jointly: $30,000
- Head of Household: $22,500
- Married Filing Separately: $15,000
2025 Long-Term Capital Gains Rates
- 0% — Up to $48,350 (single) / $96,700 (MFJ)
- 15% — Up to $533,400 (single) / $600,050 (MFJ)
- 20% — Above threshold
Single Filers — 2025
| Rate | Taxable Income |
|---|---|
| 10% | $0 – $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 — 2025
| Rate | Taxable Income |
|---|---|
| 10% | $0 – $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 – $751,600 |
| 37% | Over $751,600 |
Head of Household brackets are between Single and MFJ. Married Filing Separately uses the same brackets as Single.