| | 2025 Federal Income Tax Rate Schedules (Individuals, Trusts, and Estates)Single taxpayers| If taxable income is: | Your tax is: |
|---|
| Not over $11,925 | 10% of taxable income | | Over $11,925 to $48,475 | $1,192.50 + 12% of the excess over $11,925 | | Over $48,475 to $103,350 | $5,578.50 + 22% of the excess over $48,475 | | Over $103,350 to $197,300 |
$17,651 + 24% of the excess over $103,350 | | Over $197,300 to $250,525 |
$40,199 + 32% of the excess over $197,300 | | Over $250,525 to $626,350
| $57,231 + 35% of the excess over $250,525
| | Over $626,350 | $188,769.75 + 37% of the excess over $626,350
|
Married filing jointly and surviving spouses
| If taxable income is: | Your tax is: |
|---|
| Not over $23,850 | 10% of taxable income
| | Over $23,850 to $96,950 | $2,385 + 12% of the excess over $23,850 | | Over $96,950 to $206,700 |
$11,157 + 22% of the excess over $96,950 | | Over $206,700 to $394,600 | $35,302 + 24% of the excess over $206,700 | | Over $394,600 to $501,050 | $80,398 + 32% of the excess over $394,600 | | Over $501,050 to $751,600 |
$114,462 + 35% of the excess over $501,050 | |
Over $751,600 |
$202,154.50 + 37% of the excess over $751,600 |
Married individuals filing separately
| If taxable income is: | Your tax is: |
|---|
| Not over $11,925 | 10% of taxable income
| | Over $11,925 to $48,475 | $1,192.50 + 12% of the excess over $11,925 | | Over $48,475 to $103,350
| $5,578.50 + 22% of the excess over $48,475 | | Over $103,350 to $197,300 | $17,651 + 24% of the excess over $103,350 | | Over $197,300 to $250,525 |
$40,199 + 32% of the excess over $197,300 | | Over $250,525 to $375,800 |
$57,231 + 35% of the excess over $250,525 | |
Over $375,800 | $101,077.25 + 37% of the excess over $375,800 |
Heads of household
| If taxable income is: | Your tax is: |
|---|
| Not over $17,000 | 10% of taxable income
| | Over $17,000 to $64,850 | $1,700 + 12% of the excess over $17,000 | | Over $64,850 to $103,350 | $7,442 + 22% of the excess over $64,850 | | Over $103,350 to $197,300 | $15,912 + 24% of the excess over $103,350 | | Over $197,300 to $250,500 | $38,460 + 32% of the excess over $197,300 | | Over $250,500 to $626,350 | $55,484 + 35% of the excess over $250,500 | | Over $626,350 | $187,031.50 + 37% of the excess over $626,350 |
Trusts and estates
| If taxable income is: | Your tax is: |
|---|
| Not over $3,150 | 10% of taxable income
| | Over $3,150 to $11,450 | $315 + 24% of the excess over $3,150 | |
Over $11,450 to $15,650 | $2,307 + 35% of the excess over $11,450 | | Over $15,650 | $3,777 + 37% of the excess over $15,650 |
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