Every year the IRS publishes updated income tax brackets that adjust for inflation. The 2025 brackets shift modestly upward from 2024, which gives most workers a small tax cut even with the same nominal salary. Here are the official brackets for the most common filing statuses, plus a quick explanation of how progressive taxation actually works.
2025 Brackets — Single Filers
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | $0 – $11,925 |
| 12% | $11,926 – $48,475 |
| 22% | $48,476 – $103,350 |
| 24% | $103,351 – $197,300 |
| 32% | $197,301 – $250,525 |
| 35% | $250,526 – $626,350 |
| 37% | $626,351+ |
2025 Brackets — Married Filing Jointly
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | $0 – $23,850 |
| 12% | $23,851 – $96,950 |
| 22% | $96,951 – $206,700 |
| 24% | $206,701 – $394,600 |
| 32% | $394,601 – $501,050 |
| 35% | $501,051 – $751,600 |
| 37% | $751,601+ |
2025 Brackets — Head of Household
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | $0 – $17,000 |
| 12% | $17,001 – $64,850 |
| 22% | $64,851 – $103,350 |
| 24% | $103,351 – $197,300 |
| 32% | $197,301 – $250,500 |
| 35% | $250,501 – $626,350 |
| 37% | $626,351+ |
2025 Standard Deduction
Before brackets apply, you subtract the standard deduction (or your itemized deductions, whichever is bigger). For 2025:
- Single or Married Filing Separately: $15,000
- Married Filing Jointly: $30,000
- Head of Household: $22,500
Workers 65 or older, and those who are blind, get an additional standard deduction on top.
How Progressive Brackets Actually Work
The single biggest misconception about taxes is that your bracket applies to all your income. It doesn't. Each bracket applies only to the income within that range. Here's a worked example:
Taxable income: $80,000 − $15,000 = $65,000
Tax calculation:
• 10% on first $11,925 = $1,192.50
• 12% on next $36,550 ($11,926 to $48,475) = $4,386.00
• 22% on next $16,525 ($48,476 to $65,000) = $3,635.50
Total federal tax: $9,214.00
Effective tax rate: 9,214 ÷ 80,000 = 11.5% — far lower than the 22% top "bracket."
Marginal vs. Effective Tax Rate
Two rates matter:
- Marginal rate — the rate paid on the next dollar you earn. This is your top bracket.
- Effective rate — your total tax divided by your total income. This is the rate you're "really" paying.
When you hear that an extra $1,000 of income "isn't worth it because it'll push me into a higher bracket," that's a misunderstanding. Only the dollars above the threshold get taxed at the higher rate. You always come out ahead taking the raise.
What's New for 2025?
The bracket thresholds rose about 2.8% from 2024, reflecting cooling inflation. The Additional Medicare Tax threshold of $200,000 (single) is not inflation-adjusted, so more workers cross it each year just from wage growth. The Social Security wage base jumped to $176,100, up from $168,600 in 2024.