Federal Income Tax Brackets
The US uses a progressive tax system with 7 tax brackets. See the rates for all filing statuses and understand how marginal tax rates work.
Single
Standard Deduction: $15,000
| Tax Rate | Taxable Income Range | Tax Owed |
|---|---|---|
| 10% | $0 – $11,925 | 10% of income |
| 12% | $11,925 – $48,475 | $1,193 + 12% over $11,925 |
| 22% | $48,475 – $103,350 | $5,579 + 22% over $48,475 |
| 24% | $103,350 – $197,300 | $17,651 + 24% over $103,350 |
| 32% | $197,300 – $250,500 | $40,199 + 32% over $197,300 |
| 35% | $250,500 – $626,350 | $57,223 + 35% over $250,500 |
| 37% | Over $626,350 | $188,771 + 37% over $626,350 |
Married Filing Jointly
Standard Deduction: $30,000
| Tax Rate | Taxable Income Range | Tax Owed |
|---|---|---|
| 10% | $0 – $23,850 | 10% of income |
| 12% | $23,850 – $96,950 | $2,385 + 12% over $23,850 |
| 22% | $96,950 – $206,700 | $11,157 + 22% over $96,950 |
| 24% | $206,700 – $394,600 | $35,302 + 24% over $206,700 |
| 32% | $394,600 – $501,050 | $80,398 + 32% over $394,600 |
| 35% | $501,050 – $751,600 | $114,462 + 35% over $501,050 |
| 37% | Over $751,600 | $202,155 + 37% over $751,600 |
Head of Household
Standard Deduction: $22,500
| Tax Rate | Taxable Income Range | Tax Owed |
|---|---|---|
| 10% | $0 – $17,000 | 10% of income |
| 12% | $17,000 – $64,850 | $1,700 + 12% over $17,000 |
| 22% | $64,850 – $103,350 | $7,442 + 22% over $64,850 |
| 24% | $103,350 – $197,300 | $15,912 + 24% over $103,350 |
| 32% | $197,300 – $250,500 | $38,460 + 32% over $197,300 |
| 35% | $250,500 – $626,350 | $55,484 + 35% over $250,500 |
| 37% | Over $626,350 | $187,032 + 37% over $626,350 |
Married Filing Separately
Standard Deduction: $15,000
| Tax Rate | Taxable Income Range | Tax Owed |
|---|---|---|
| 10% | $0 – $11,925 | 10% of income |
| 12% | $11,925 – $48,475 | $1,193 + 12% over $11,925 |
| 22% | $48,475 – $103,350 | $5,579 + 22% over $48,475 |
| 24% | $103,350 – $197,300 | $17,651 + 24% over $103,350 |
| 32% | $197,300 – $250,500 | $40,199 + 32% over $197,300 |
| 35% | $250,500 – $375,800 | $57,223 + 35% over $250,500 |
| 37% | Over $375,800 | $101,078 + 37% over $375,800 |
How Tax Brackets Work
Marginal Tax Rate
Your marginal rate is the tax rate on your last dollar of income. If you earn $50,000 as a single filer, your marginal rate is 22%, but you don't pay 22% on all your income.
Example: $50,000 single filer
- First $11,925: 10%
- $11,925 - $48,475: 12%
- $48,475 - $50,000: 22%
Effective Tax Rate
Your effective rate is the actual percentage of your total income that goes to taxes. It's always lower than your marginal rate because of the progressive system.
Same $50,000 example:
- Total Tax: ~$6,307
- Effective Rate: ~12.6%
- Marginal Rate: 22%
Use our calculator to see your exact tax breakdown
Calculate Your Taxes →2025 Standard Deductions
$15,000
Single
$30,000
Married Filing Jointly
$22,500
Head of Household
$15,000
Married Filing Separately
The standard deduction is subtracted from your gross income before tax brackets are applied. Most taxpayers take the standard deduction instead of itemizing.