Single std. deduction
$15,750
Tax year 2025TCJA schedule
2025 Federal Tax Brackets
37% top rate · $15,750 single standard deduction · $31,500 MFJ.
By Sammy S. · Founder · AuthorUpdated for 2025
MFJ std. deduction
$31,500
Top marginal rate
37%
SS wage base
$176,100
What stood out in 2025
OBBBA raised the standard deduction to $15,750 single / $31,500 MFJ (Rev. Proc. 2025-32 §3 amending Rev. Proc. 2024-40). Brackets from Rev. Proc. 2024-40. SS wage base $176,100.
- Rate schedule
- TCJA schedule
- Personal exemption
- Suspended ($0)
- HOH std. deduction
- $23,625
Versus 2024: single standard deduction rose by $1,150. Compare 2024 vs 2025
2025 federal income tax brackets
Rates apply to taxable income after deductions. Married filing separately generally uses the same ceilings as single filers under the TCJA/current schedule; pre-TCJA MFS tables existed separately and are not shown here.
Single
Std. deduction $15,750
| Taxable income | Rate |
|---|---|
| $0 to $11,925 | 10% |
| Over $11,925 to $48,475 | 12% |
| Over $48,475 to $103,350 | 22% |
| Over $103,350 to $197,300 | 24% |
| Over $197,300 to $250,525 | 32% |
| Over $250,525 to $626,350 | 35% |
| Over $626,350 | 37% |
$0 to $11,92510%
Over $11,925 to $48,47512%
Over $48,475 to $103,35022%
Over $103,350 to $197,30024%
Over $197,300 to $250,52532%
Over $250,525 to $626,35035%
Over $626,35037%
Married filing jointly
Std. deduction $31,500
| Taxable income | Rate |
|---|---|
| $0 to $23,850 | 10% |
| Over $23,850 to $96,950 | 12% |
| Over $96,950 to $206,700 | 22% |
| Over $206,700 to $394,600 | 24% |
| Over $394,600 to $501,050 | 32% |
| Over $501,050 to $751,600 | 35% |
| Over $751,600 | 37% |
$0 to $23,85010%
Over $23,850 to $96,95012%
Over $96,950 to $206,70022%
Over $206,700 to $394,60024%
Over $394,600 to $501,05032%
Over $501,050 to $751,60035%
Over $751,60037%
Head of household
Std. deduction $23,625
| Taxable income | Rate |
|---|---|
| $0 to $17,000 | 10% |
| Over $17,000 to $64,850 | 12% |
| Over $64,850 to $103,350 | 22% |
| Over $103,350 to $197,300 | 24% |
| Over $197,300 to $250,500 | 32% |
| Over $250,500 to $626,350 | 35% |
| Over $626,350 | 37% |
$0 to $17,00010%
Over $17,000 to $64,85012%
Over $64,850 to $103,35022%
Over $103,350 to $197,30024%
Over $197,300 to $250,50032%
Over $250,500 to $626,35035%
Over $626,35037%
Education
How to use the 2025 tables
From paycheck to taxable income
Start with wages/AGI, subtract the 2025 standard deduction ($15,750 single or $31,500 MFJ) or itemized deductions, then apply the bracket table for your filing status. Pre-tax 401(k)/HSA contributions reduce wages before this step.
What these 2025 numbers skip
Ordinary brackets alone ignore FICA, state tax, AMT, NIIT, capital-gains preferences, and refundable credits. The Social Security wage base listed above ($176,100) is for payroll tax—not income-tax brackets.
Illustrative ordinary tax (2025, single)
Tax on taxable income only—after deductions, before credits. Useful for sensing how steep the 2025 schedule was, not as a filing estimate.
$50,000 taxable
$5,914
ordinary federal income tax
$100,000 taxable
$16,914
ordinary federal income tax
$250,000 taxable
$57,063
ordinary federal income tax
Estimate take-home with the 2025 calculator
These 2025 brackets and deductions match the 2025 US paycheck calculator on this site (federal + state + FICA modeling). Open it to run salary, hourly, or paycheck scenarios for 2025.
Open 2025 US calculatorRelated tax years
FAQs for 2025
2025 used a seven-bracket schedule with a top rate of 37% (tcja schedule). See the full single, MFJ, and head-of-household tables on this page.
Single: $15,750. Married filing jointly: $31,500. Head of household: $23,625. Married filing separately: $15,750.
37% applied once taxable income exceeded the top published threshold for your filing status.
For single returns, the 10% bracket covered taxable income up to $11,925.
No. The personal exemption was suspended under TCJA for 2025 (amount shown as $0).
$176,100. Wages above that amount were not subject to the OASDI portion of Social Security tax (Medicare tax still applied).
About $5,914 on $50,000 and $16,914 on $100,000 of taxable income, using only the 2025 brackets—no credits, AMT, or payroll tax.
Taxpayers choose the larger of the standard deduction ($15,750 single / $31,500 MFJ) or their allowable itemized deductions. Most filers take the standard deduction.
OBBBA raised the standard deduction to $15,750 single / $31,500 MFJ (Rev. Proc. 2025-32 §3 amending Rev. Proc. 2024-40). Brackets from Rev. Proc. 2024-40. SS wage base $176,100. The single standard deduction moved from $14,600 to $15,750.
Use the 2024 vs 2025 compare page for deduction deltas, top-rate changes, and sample taxable-income tax differences.
2026 used a 37% top rate and a $16,100 single standard deduction. Open the 2026 profile or compare 2025 vs 2026.
Yes. Open the 2025 US paycheck calculator at /calculator/us/2025—it uses the same 2025 federal brackets and standard deduction published on this page (plus state and FICA modeling).
IRS Rev. Proc. 2024-40 (brackets); Rev. Proc. 2025-32 (OBBBA std. deduction). Cross-check older years in CRS RL34498.