The United States federal income tax uses a progressive bracket system: as your taxable income rises, only the dollars in each band are taxed at that band's rate. Moving into a higher bracket does not retroactively raise the tax on income already in a lower bracket. For tax year 2025 — returns filed in 2026 — there are seven brackets ranging from 10% to 37%.
Disclaimer: This is general information, not tax advice. Consult a qualified tax professional for guidance specific to your situation.
How Tax Brackets Work
A tax bracket is a range of taxable income to which a specific marginal rate applies. "Marginal" means the rate applies only to income within that slice, not to your entire income.
Example — single filer with $60,000 of taxable income (2025):
| Income Layer | Rate | Tax Owed on This Layer |
|---|---|---|
| First $11,925 | 10% | $1,192.50 |
| $11,925 to $48,475 | 12% | $4,386.00 |
| $48,475 to $60,000 | 22% | $2,535.50 |
| Total | $8,114.00 |
Even though the top dollar of income is taxed at 22%, the effective rate (total tax / total income) is about 13.5% — not 22%.
For more context on how income phases through these layers, see our guide to W-4 withholding and how it connects to your bracket.
2025 Federal Income Tax Bracket Tables (Filed in 2026)
The brackets below apply to taxable income — income after subtracting the standard deduction or itemized deductions. The rates and thresholds were set by IRS Revenue Procedure 2024-40 and adjusted by the One Big Beautiful Bill Act (signed July 4, 2025).
Single Filers
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | $0 to $11,925 |
| 12% | $11,926 to $48,475 |
| 22% | $48,476 to $103,350 |
| 24% | $103,351 to $197,300 |
| 32% | $197,301 to $250,525 |
| 35% | $250,526 to $626,350 |
| 37% | Over $626,350 |
Married Filing Jointly (and Qualifying Surviving Spouse)
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | $0 to $23,850 |
| 12% | $23,851 to $96,950 |
| 22% | $96,951 to $206,700 |
| 24% | $206,701 to $394,600 |
| 32% | $394,601 to $501,050 |
| 35% | $501,051 to $751,600 |
| 37% | Over $751,600 |
Head of Household
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | $0 to $17,000 |
| 12% | $17,001 to $64,850 |
| 22% | $64,851 to $103,350 |
| 24% | $103,351 to $197,300 |
| 32% | $197,301 to $250,500 |
| 35% | $250,501 to $626,350 |
| 37% | Over $626,350 |
Married Filing Separately
Married filing separately thresholds are exactly half the married filing jointly amounts for most brackets. The 37% bracket begins at $375,800 (half of the MFJ threshold). Taxpayers choosing this status should verify current thresholds directly with the IRS or a qualified tax professional, as several credits and deductions phase out or are entirely unavailable for this filing status.
Marginal Rate vs. Effective Rate
These two terms are commonly confused.
Marginal rate is the rate that applies to your next dollar of income — the highest bracket you reach. In the single-filer example above, the marginal rate is 22%.
Effective rate (also called average rate) is total federal income tax divided by total gross income. It is always lower than the marginal rate for anyone who does not earn exclusively within the 10% bracket.
Why this matters: Earning a raise or bonus that crosses a bracket boundary does not mean your entire income suddenly faces a higher rate. Only the income above the threshold enters the new bracket. A $1,000 raise that puts you from the 22% bracket into the 24% bracket costs $240 in extra federal tax — not 24% of your full salary.
Calculating effective rate: Take the earlier single-filer example ($60,000 taxable income, $8,114 total tax). Divide $8,114 by $60,000 to get an effective rate of about 13.5%. That figure is more representative of a filer's actual tax burden than the 22% marginal rate label suggests.
This distinction matters in several practical situations: comparing job offers in different states, estimating quarterly estimated tax payments, or evaluating whether a Roth IRA conversion makes financial sense in a given year. Knowing the difference between the rate on the last dollar earned and the rate on all dollars earned is foundational to reading any tax projection clearly.
You can see your withholding in relation to these brackets using the W-4 explained guide.
How the Standard Deduction Reduces Taxable Income
Taxable income — the figure you look up in the bracket tables — is gross income minus deductions. Most filers take the standard deduction rather than itemizing. For 2025 (filed in 2026), the standard deduction amounts are:
| Filing Status | Standard Deduction |
|---|---|
| Single | $15,750 |
| Married Filing Jointly | $31,500 |
| Head of Household | $23,625 |
| Married Filing Separately | $15,750 |
Practical effect: A single filer with $75,000 in wages does not owe tax on $75,000. After the $15,750 standard deduction, taxable income is $59,250 — placing the top slice of income in the 22% bracket, not the 24% bracket.
Married filing jointly example: A couple with combined wages of $120,000 subtracts the $31,500 standard deduction to arrive at $88,500 in taxable income. Looking up $88,500 in the MFJ table, their top marginal rate is 12% (the 12% bracket runs to $96,950), and their effective rate will be well below 12%.
The standard deduction amount is adjusted annually for inflation. It tends to rise modestly each year under normal circumstances; the 2025 amounts above include the One Big Beautiful Bill increase. If you are in a year where your allowable itemized deductions — mortgage interest, state and local taxes subject to the $10,000 SALT cap, charitable contributions, and certain other expenses — exceed the standard deduction, itemizing may reduce your taxable income further.
For a deeper comparison of the standard deduction against itemizing, see Standard Deduction vs. Itemizing in 2026. Not sure whether you need to file at all? The do I need to file taxes guide covers filing thresholds by status.
For further background on deductions see the IRS newsroom.
Frequently Asked Questions
Q: What is a tax bracket? A: A tax bracket is a range of taxable income assigned a specific marginal rate. The federal system has seven brackets for tax year 2025: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. Only the income within each bracket is taxed at that bracket's rate.
Q: If I get a raise and move into a higher bracket, do I lose money? A: No. Only the dollars above the bracket threshold are taxed at the higher rate. Your take-home pay on the income you already earned does not decrease.
Q: What is the difference between my marginal rate and my effective rate? A: The marginal rate is the rate on your last dollar of income. The effective rate is total federal income tax divided by total income. The effective rate is always lower than the marginal rate for anyone with income spread across multiple brackets.
Q: Does the standard deduction change what bracket I am in? A: Yes. Brackets apply to taxable income, which is gross income minus the standard deduction (or itemized deductions). Taking the standard deduction can shift some income out of a higher bracket entirely.
Q: Are these brackets the same for every state? A: No. The brackets on this page are federal only. Most states impose a separate state income tax with their own rates and brackets. A small number of states have no income tax.
Q: Is this tax advice? A: No. This is general information, not tax advice. Tax situations vary. Consult a qualified tax professional before making decisions based on this information.