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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Content in this material is for general information only and not intended to provide specific advice or recommendations for any individual. All performance referenced is historical and is no guarantee of future results. All indices are unmanaged and may not be invested into directly.

The information provided is not intended to be a substitute for specific individualized tax planning or legal advice. We suggest that you consult with a qualified tax or legal professional.

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