Federal Tax Rates

These figures are for the 2025 tax year. Find your tax rate below.

Schedule X – Single

If taxable income is over:	But not over:	The tax is:
$0	$11,925	10% of taxable income
$11,925	$48,475	$1,192.50 plus 12% of the amount over $11,925
$48,475	$103,350	$5,578.50 plus 22% of the amount over $48,475
$103,350	$197,300	$17,651.00 plus 24% of the amount over $103,350
$197,300	$250,525	$40,199.00 plus 32% of the amount over $197,300
$250,525	$626,350	$57,231.00 plus 35% of the amount over $250,525
$626,350	no limit	$188,769.75 plus 37% of the amount over $626,350

Schedule Y-1 – Married Filing Jointly or Qualifying Widow(er)

If taxable income is over:	But not over:	The tax is:
$0	$23,850	10% of taxable income
$23,850	$96,950	$2,385.00 plus 12% of the amount over $23,850
$96,950	$206,700	$11,157.00 plus 22% of the amount over $96,950
$206,700	$394,600	$35,302.00 plus 24% of the amount over $206,700
$394,600	$501,050	$80,398.00 plus 32% of the amount over $394,600
$501,050	$751,600	$114,462.00 plus 35% of the amount over $501,050
$751,600	no limit	$202,154.50 plus 37% of the amount over $751,600

Schedule Y-2 – Married Filing Separately

If taxable income is over:	But not over:	The tax is:
$0	$11,925	10% of taxable income
$11,925	$48,475	$1,192.50 plus 12% of the amount over $11,925
$48,475	$103,350	$5,578.50 plus 22% of the amount over $48,475
$103,350	$197,300	$17,651.00 plus 24% of the amount over $103,350
$197,300	$250,525	$40,199.00 plus 32% of the amount over $197,300
$250,525	$375,800	$57,231.00 plus 35% of the amount over $250,525
$375,800	no limit	$101,077.25 plus 37% of the amount over $375,800

Schedule Z – Head of Household

If taxable income is over:	But not over:	The tax is:
$0	$17,000	10% of taxable income
$17,000	$64,850	$1,700.00 plus 12% of the amount over $17,000
$64,850	$103,350	$7,442.00 plus 22% of the amount over $64,850
$103,350	$197,300	$15,912.00 plus 24% of the amount over $103,350
$197,300	$250,500	$38,460.00 plus 32% of the amount over $197,300
$250,500	$626,350	$55,484.00 plus 35% of the amount over $250,500
$626,350	no limit	$187,031.50 plus 37% of the amount over $626,350

Source: Internal Revenue Service, 2025