The seven federal tax rates—10%, 12%, 22%, 24%, 32%, 35%, and 37%—remain unchanged for 2025. The Internal Revenue Service (IRS) adjusts income thresholds for each bracket due to inflation, resulting in slightly higher thresholds than in 2024.
HOW TAX BRACKETS WORK
The U.S. federal tax system is progressive. Lower income is taxed at lower rates, while higher income is taxed at higher rates. Taxpayers do not pay a single rate on their entire income. Instead, portions of income are taxed at different rates as income increases.
2025 FEDERAL INCOME TAX BRACKETS AND RATES
| Tax Rate | Single Filers | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 10% | $0 – $11,925 | $0 – $23,850 | $0 – $17,000 |
| 12% | $11,926 – $48,475 | $23,851 – $96,950 | $17,000 – $64,850 |
| 22% | $48,476 – $103,350 | $96,951 – $206,700 | $64,850 – $103,350 |
| 24% | $103,351 – $197,300 | $206,701 – $394,600 | $103,350 – $197,300 |
| 32% | $197,301 – $250,525 | $394,601 – $501,050 | $197,300 – $250,500 |
| 35% | $250,526 – $626,350 | $501,051 – $751,600 | $250,500 – $626,350 |
| 37% | Over $626,350 | Over $751,600 | Over $626,350 |
Source: Internal Revenue Service
ESTIMATING YOUR TAX BRACKET
Identify your filing status and locate your income in the table above. Visit the IRS website for additional details.
STANDARD DEDUCTION
The standard deduction reduces taxable income before tax rates apply. For tax year 2025:
- Single Filers & Married Filing Separately: $15,000
- Married Filing Jointly: $30,000
- Head of Household: $22,500
NEED TAX HELP?
Campaign for Working Families provides free assistance in understanding tax brackets and filing accurately. Call (215) 454-6483 or Visit www.cwfphilly.org
