What are the 2025 federal tax brackets and marginal rates for each filing status?
Executive summary
The federal individual income tax system for 2025 uses seven marginal rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%; inflation adjustments shifted most bracket thresholds roughly 2.8% from 2024 and the top 37% bracket starts above about $626,350 for single filers and $751,600 for married filing jointly in 2025 (multiple sources reporting these thresholds) [1] [2] [3].
1. What the 2025 brackets are — the headline facts
Congress and the IRS keep the seven-rate structure in place for 2025: 10%, 12%, 22%, 24%, 32%, 35% and 37% for ordinary income; each rate applies to successively higher slices of taxable income, so taxpayers pay higher rates only on the income within each slice rather than on their entire income [1] [4] [3].
2. Filing-status differences — why “your” bracket depends on status
Each filing status (single, married filing jointly, married filing separately, head of household, plus estates and trusts) has its own income breakpoints for those seven rates; examples cited across reporting show the 37% threshold begins above roughly $626,350 for single filers and above roughly $751,600 for married filing jointly in 2025, and similar sources provide full bracket tables for each status [2] [1] [5].
3. Inflation adjustments and the One Big Beautiful Bill context
For 2025 the IRS adjusted most brackets upward for inflation (about a 2.8% increase from 2024), and the legislative package dubbed the One, Big, Beautiful Bill also altered deductions and indexing that affect 2025 tax outcomes—IRS materials and policy groups note the law’s provisions and that some deduction and indexing changes took effect for 2025 [3] [6] [7].
4. Standard deduction and how it changes who pays what
Alongside bracket thresholds, the standard deduction rose for 2025 (reported examples: roughly $15,750 for single filers and $31,500 for married filing jointly per multiple outlets), which reduces taxable income and therefore can shift taxpayers into lower marginal slices even if their gross income is unchanged [8] [9] [10].
5. Practical thresholds and a couple of concrete markers
Tax guides and preparer sites highlight useful checklist numbers: moving from the 24% to 32% bracket in 2025 occurs around $197,300 for single filers and roughly double that for married filing jointly; the top-bracket cutoffs quoted above (single ~$626,350; married joint ~$751,600) appear across practitioner summaries [10] [2] [1].
6. Capital gains and other rates that differ from ordinary brackets
Long-term capital gains and qualified dividends use different rate bands (0%, 15%, 20%) tied to filing status and are separate from the ordinary-income marginal rates; practitioners and guides emphasize checking the capital gains tables because a large sale can push ordinary-income taxpayers into different overall tax outcomes [1] [2].
7. Sources of disagreement and limitations in public reporting
Most sources agree on the seven marginal rates and the broad bracket ranges for 2025; differences among outlets are primarily presentational (full bracket tables versus executive summaries) and occasional rounding of threshold numbers. Exact table values for every slice by filing status are available in IRS tables and many tax guides—but those full tables are not reproduced here; available sources do not mention a single authoritative printable table within this search set, though many of these sources link to the IRS for complete brackets [4] [1] [11].
8. How to use this information for planning — what reporters recommend
Tax advisors and consumer sites recommend focusing on taxable income (after the standard deduction or itemized deductions) to see which bracket slices apply, using retirement and HSA contributions to lower taxable income, and watching threshold points (e.g., where 24% becomes 32%) because marginal changes can affect tax planning decisions [11] [8] [12].
9. Bottom line for readers who want exact numbers
The basic structure is clear and uniform across sources: seven marginal rates (10–37%). For precise dollar breakpoints by filing status and for the capital gains bands, consult the IRS tax rates and brackets page or the full bracket tables published by the IRS and reproduced by tax services—those sources are cited above and provide the complete numerical tables for 2025 [4] [1] [2].
Limitations: this article summarizes consensus reporting from the provided sources and does not reproduce the complete IRS bracket tables line-by-line; full bracket tables and the official IRS publication are the definitive references for exact taxable-income ranges by filing status [4] [1].