What are the federal tax brackets for 2025?

The U.S. uses a progressive tax system with seven marginal tax brackets. For the 2024 tax year (returns filed in 2025), the brackets are:

Single filers:

• 10%: $0 to $11,600
• 12%: $11,601 to $47,150
• 22%: $47,151 to $100,525
• 24%: $100,526 to $191,950
• 32%: $191,951 to $243,725
• 35%: $243,726 to $609,350
• 37%: Over $609,350

Married filing jointly:

• 10%: $0 to $23,200
• 12%: $23,201 to $94,300
• 22%: $94,301 to $201,050
• 24%: $201,051 to $383,900
• 32%: $383,901 to $487,450
• 35%: $487,451 to $731,200
• 37%: Over $731,200

How marginal brackets work: A common misconception is that moving into a higher bracket means all your income is taxed at the higher rate. In reality, only the income within each bracket is taxed at that rate. For example, a single filer earning $50,000 pays 10% on the first $11,600, 12% on the next $35,550, and 22% on the remaining $2,850. Their effective tax rate is about 12.5%, not 22%.

Important: These brackets apply to taxable income, which is your gross income minus deductions (standard or itemized). The standard deduction for 2024 is $14,600 for single filers and $29,200 for married filing jointly.