2025 federal income tax brackets
Single
| Taxable Income | Tax Rate |
|---|---|
| $0 to $11,925 | 10% |
| $11,926 to $48,475 | 12% |
| $48,476 to $103,350 | 22% |
| $103,351 to $197,300 | 24% |
| $197,301 to $250,525 | 32% |
| $250,526 to $626,350 | 35% |
| $626,351 or more | 37% |
Married Filing Jointly
| Taxable Income | Tax Rate |
|---|---|
| $0 to $23,850 | 10% |
| $23,851 to $96,950 | 12% |
| $96,951 to $206,700 | 22% |
| $206,701 to $394,600 | 24% |
| $394,601 to $501,050 | 32% |
| $501,051 to $751,600 | 35% |
| $751,601 or more | 37% |
Married Filing Separately
| Taxable Income | Tax Rate |
|---|---|
| $0 to $11,925 | 10% |
| $11,926 to $48,475 | 12% |
| $48,476 to 103,350 | 22% |
| $103,351 to 197,300 | 24% |
| $197,301 to 250,525 | 32% |
| $250,526 to 375,800 | 35% |
| $375,801 or more | 37% |
Head of Household
| Taxable Income | Tax Rate | $0 to $17,000 | 10% |
|---|---|
| $17,001 to $64,850 | 12% |
| $64,851 to $103,350 | 22% |
| $103,351 to $197,300 | 24% |
| $197,351 to $250,500 | 32% |
| $250,501 to $626,350 | 35% |
| $626,351 or more | 37% |
2025 Standard Deduction
| Filing Status | Standard Deduction | Married Filing Jointly | $30,000 |
|---|---|
| Single Taxpayers and Married Filing Separately | $15,000 |
| Heads of Households | $22,500 |
2025 Capital Gain and Qualified dividends Tax Rates
| Rate | Single Filer | Married Filing Jointly and Surviving Spouse | Head of Household | Married Filing Separately |
|---|---|---|---|---|
| 0% | $0 to $48,350 | $0 to $96,700 | $0 to $64,750 | $0 to $48,350 |
| 15% | $48,351 to $533,400 | $96,701 to $600,050 | $64,751 to $566,700 | $48,351 to $300,000 |
| 20% | over $533,400 | over $600,050 | over $566,700 | over $300,000 |
2025 Other Tax Updates
| Highlights of Changes | New for 2025 | Maximum Earned Income Tax Credit | $8,046 |
|---|---|
| Annual Deductible Medical Savings Account | $2,850 to $4,300 |
| Foreign Earned Income Exclusion | $130,000 |
| Estates of Decedents' Basic Exclusion Amount | $13,990,000 |
| Annual Exclusion for Gifts | $19,000 |
| Maximum Adoptions Credit | $17,280 |
| Limitation for Contributions to Health Flexible Spending | $3,300 |
| Monthly Limitation for Qualified Parking | $325 |
