Single std. deduction
+$1,150
$14,600 → $15,750 · higher in 2025
20242025
2024 vs 2025 Federal Tax Brackets
Both years use the tcja schedule; differences are mainly inflation indexing. Single standard deduction $14,600 vs $15,750; top rate 37% vs 37%.
By Sammy S. · Founder · AuthorUpdated for 2025
MFJ std. deduction
+$2,300
$29,200 → $31,500
Top marginal rate
Unchanged
37% → 37%
Side-by-side scoreboard
2024
$14,600
single standard deduction
- MFJ std. ded.
- $29,200
- Top rate
- 37%
- SS wage base
- $168,600
TCJA schedule
2025
$15,750
single standard deduction
- MFJ std. ded.
- $31,500
- Top rate
- 37%
- SS wage base
- $176,100
TCJA schedule
Single filer brackets
Inclusive taxable-income ceilings for each statutory rate. Open each year profile for MFJ and head-of-household tables.
2024 single
$0–$11,60010%
$11,600–$47,15012%
$47,150–$100,52522%
$100,525–$191,95024%
$191,950–$243,72532%
$243,725–$609,35035%
Over $609,35037%
2025 single
$0–$11,92510%
$11,925–$48,47512%
$48,475–$103,35022%
$103,350–$197,30024%
$197,300–$250,52532%
$250,525–$626,35035%
Over $626,35037%
Tax on taxable income (single)
Ordinary tax only—no credits, AMT, or NIIT. Amounts are taxable income after deductions, not gross wages.
| Taxable income | 2024 | 2025 | Difference |
|---|---|---|---|
| $50,000 | $6,053 | $5,914 | $-139 |
| $100,000 | $17,053 | $16,914 | $-139 |
| $250,000 | $57,875 | $57,063 | $-812 |
$50,000 taxable
2024$6,053
2025$5,914
Difference: $-139
$100,000 taxable
2024$17,053
2025$16,914
Difference: $-139
$250,000 taxable
2024$57,875
2025$57,063
Difference: $-812
Education
How to read the 2024 vs 2025 differences
Standard deduction deltas
A higher standard deduction lowers taxable income before brackets apply. The single deduction moved $1,150 (up from 2024 to 2025); MFJ moved $2,300. Large jumps usually mean a law change (TCJA) or a high-inflation COLA year.
Rate schedule vs indexing
Both years use the tcja schedule, so most differences are inflation-adjusted thresholds—not new rate percentages.
Taxable-income examples
The sample tax table holds taxable income fixed so you can isolate bracket/threshold changes. Real paychecks also change with deductions, FICA wage bases, and credits—so treat the dollar differences as directional, not a full return comparison.
What this page is for
Use it to research historical law, explain a COLA, or brief a before/after TCJA story. For tax years 2020–2026, open the matching US paycheck calculator (for example /calculator/us/2020 or current /calculator/us) to run a full estimate with that year’s brackets.
Compare other years
Compare any two tax years
Standard deductions, top rates, and bracket thresholds side by side.
Related tools
US paycheck calculatorCurrent federal and state rulesTax bracket calculatorMarginal vs effective brackets401(k) & IRA limits by yearHistorical contribution ceilingsCapital gains tax by stateState gain treatmentState tax compareSide-by-side take-homeSalary comparison by stateTake-home ladders by state
Current-year paycheck estimate
Historical brackets are for reference. The US calculator models today’s federal rules.
Open US calculatorFAQs
For single filers, the standard deduction went from $14,600 in 2024 to $15,750 in 2025 ($1,150 change). For married filing jointly, it went from $29,200 to $31,500. Head of household moved from $21,900 to $23,625.
2024 topped out at 37%; 2025 tops out at 37%. These are statutory marginal rates on taxable income in the highest bracket—not effective rates on total income.
Both years use the tcja schedule. Differences are mainly inflation indexing of bracket thresholds and the standard deduction.
Neither year had a personal exemption—the TCJA suspension was in effect for both.
Using only the statutory brackets (no credits): about $6,053 in 2024 vs $5,914 in 2025. That illustration is taxable income after deductions—not gross wages.
Ordinary tax would be about $17,053 in 2024 vs $16,914 in 2025 under the published brackets alone.
The OASDI taxable wage base was $168,600 in 2024 and $176,100 in 2025 ($7,500 change). FICA rates are separate from income-tax brackets.
2025 was higher ($15,750 vs $14,600).
No. These pages compare federal ordinary income-tax brackets and standard deductions only. State rates, local taxes, FICA, AMT, NIIT, and credits are outside this comparison.
Yes. Open the 2024 engine at /calculator/us/2024 and the 2025 engine at /calculator/us/2025. Live US paycheck calculators on this site cover 2020–2026; earlier hub years are reference tables only.