Federal Tax Tables for 2025
The 2025 Federal Tax Tables show the income thresholds, marginal tax rates, standard deduction levels and credit structures used by the IRS to calculate federal income tax for this year. These tables provide the exact values applied in our Federal Tax Calculator 2025, ensuring complete consistency between published IRS rules and the results you receive.
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Federal Tax Tables for 2025
The tables below summarise the IRS brackets and thresholds for each filing status. These values reflect all official inflation adjustments and annual updates released by the IRS for the 2025 tax year.
Single – Federal Income Tax Brackets(2025)
Marginal tax rates and taxable income thresholds for the IRS 2025 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 11,925.00 | 10% |
| 2 | $ 11,925.00 to $ 48,475.00 | 12% |
| 3 | $ 48,475.00 to $ 103,350.00 | 22% |
| 4 | $ 103,350.00 to $ 197,300.00 | 24% |
| 5 | $ 197,300.00 to $ 250,525.00 | 32% |
| 6 | $ 250,525.00 to $ 626,350.00 | 35% |
| 7 | $ 626,350.00 to $ 0.00 | 37% |
Married Filing Jointly – Federal Income Tax Brackets(2025)
Marginal tax rates and taxable income thresholds for the IRS 2025 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 23,850.00 | 10% |
| 2 | $ 23,850.00 to $ 96,950.00 | 12% |
| 3 | $ 96,950.00 to $ 206,700.00 | 22% |
| 4 | $ 206,700.00 to $ 394,600.00 | 24% |
| 5 | $ 394,600.00 to $ 501,050.00 | 32% |
| 6 | $ 501,050.00 to $ 751,600.00 | 35% |
| 7 | $ 751,600.00 to $ 0.00 | 37% |
Married Filing Separately – Federal Income Tax Brackets(2025)
Marginal tax rates and taxable income thresholds for the IRS 2025 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 11,925.00 | 10% |
| 2 | $ 11,925.00 to $ 48,475.00 | 12% |
| 3 | $ 48,475.00 to $ 103,350.00 | 22% |
| 4 | $ 103,350.00 to $ 197,300.00 | 24% |
| 5 | $ 197,300.00 to $ 250,525.00 | 32% |
| 6 | $ 250,525.00 to $ 375,800.00 | 35% |
| 7 | $ 375,800.00 to $ 0.00 | 37% |
Head Of Household – Federal Income Tax Brackets(2025)
Marginal tax rates and taxable income thresholds for the IRS 2025 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 17,000.00 | 10% |
| 2 | $ 17,000.00 to $ 64,850.00 | 12% |
| 3 | $ 64,850.00 to $ 103,350.00 | 22% |
| 4 | $ 103,350.00 to $ 197,300.00 | 24% |
| 5 | $ 197,300.00 to $ 250,500.00 | 32% |
| 6 | $ 250,500.00 to $ 626,350.00 | 35% |
| 7 | $ 626,350.00 to $ 0.00 | 37% |
Widowed – Federal Income Tax Brackets(2025)
Marginal tax rates and taxable income thresholds for the IRS 2025 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 23,850.00 | 10% |
| 2 | $ 23,850.00 to $ 96,950.00 | 12% |
| 3 | $ 96,950.00 to $ 206,700.00 | 22% |
| 4 | $ 206,700.00 to $ 394,600.00 | 24% |
| 5 | $ 394,600.00 to $ 501,050.00 | 32% |
| 6 | $ 501,050.00 to $ 751,600.00 | 35% |
| 7 | $ 751,600.00 to $ 0.00 | 37% |
Standard Deduction and Additional Amounts(2025)
The standard deduction and additional deduction for taxpayers aged 65+ or blind.
| Filing Status | Standard Deduction | Additional Age/Blind |
|---|---|---|
| Single | $15,750 | $2,000 |
| Married filing jointly | $31,500 | $1,600 |
| Married filing separately | $15,750 | $1,600 |
| Head of household | $23,625 | $1,950 |
| Widowed | $31,500 | $1,600 |
Child Tax Credit and Additional Child Tax Credit(2025)
Key thresholds and refundability rules for Schedule 8812.
| Item | Value |
|---|---|
| CTC per child | $2,000 |
| Phase-out: Married Filing Jointly | $400,000 |
| Phase-out: Other Filing Statuses | $200,000 |
| Refund threshold | $3,000 |
| Refund rate | 15% |
| ACTC: Line 16b | $1,700 |
| ACTC: Line 19 cap | $2,500 |
| ACTC: Line 20 % | 15% |
| ACTC: Line 20 amount | $5,100 |
Earned Income Tax Credit(2025)
Summary of maximum credit amounts, credit rates and phase-out thresholds.
| Children | Max Credit | Credit Rate | Phase-out Threshold |
|---|---|---|---|
| No children | $600 | 7.65% | $9,800 |
| 1 children | $3,995 | 34% | $21,560 |
| 2 children | $6,604 | 40% | $21,560 |
| 3 children | $7,430 | 45% | $21,560 |
Social Security and Medicare Tax(2025)
FICA and FUTA contribution rates and wage limits.
| Tax | Rate | Wage Cap |
|---|---|---|
| Social Security (Employee) | 6.2% | $168,600 |
| Medicare (Employee) | 1.45% | No cap |
| Additional Medicare | 0.9% | Threshold applies |
| FUTA (Employer) | 6% | $7,000 |
SALT Deduction Limit(2025)
The maximum State and Local Tax(SALT)deduction remains $10,000.
Annual Overview for 2025
The 2025 federal tax year incorporates a new round of IRS inflation adjustments designed to update federal income tax thresholds, filing status ranges and credit phase-out rules following the economic conditions that shaped 2024. As with every cycle, these revisions arise from the IRS cost-of-living adjustments, which keep federal tax brackets for 2025 aligned with year-to-year changes in purchasing power. The transition from 2024 to 2025 therefore introduces shifts in marginal tax rate structure, standard deduction levels and key federal tax updates used to determine how federal tax is calculated.
The economic backdrop influencing the 2025 indexing reflects a period of slowing but still elevated inflation relative to pre-2020 norms. Wage growth patterns, household expenditure trends and broader cost-of-living movements all contributed to the IRS indexing methodology for 2025. These factors help determine the spacing of federal income tax thresholds and the rate at which credits phase out as income rises. Although inflation moderated from earlier peaks, its influence remained visible across many IRS adjustments.
For taxpayers, the 2025 changes primarily affect:
- Bracket spacing: Income is taxed through progressively wider layers, maintaining alignment with COLA-indexed thresholds.
- Standard deduction movement: Updated deduction levels influence how much income becomes taxable after initial reductions.
- Credit eligibility: Adjustments to credit phase-out rules help ensure that benefits such as the Child Tax Credit remain indexed to economic conditions.
- Payroll considerations: IRS updates feed into withholding accuracy and employer calculations throughout 2025.
Together, these updates ensure that federal tax obligations remain responsive to economic conditions while providing taxpayers, employers and payroll systems with clear federal tax updates for 2025. The result is improved transparency, easier financial planning and continued consistency in how federal income tax thresholds are applied across the tax year.
State Tax Tables
Each state sets its own income tax rules, with structures ranging from flat-rate systems to complex progressive models. You can view the 2025 State Tax Tables using the links below.
What are Tax Tables?
Tax Tables are structured references created by the IRS that show how federal income tax is applied across different levels of taxable income. They organise income into ranges and assign a specific rate to the portion of income that falls within each bracket. This creates a progressive tax system, where higher income amounts are taxed at gradually increasing marginal rates rather than a single flat rate applied to all income.
The IRS updates these tables every year to reflect inflation adjustments, threshold changes and federal policy updates. Because only the income inside each bracket is taxed at that bracket’s rate, Tax Tables help taxpayers and employers calculate obligations accurately and transparently.
Our Federal Tax Tables mirror the official IRS structure and align precisely with the calculations used by our Federal Tax Calculator 2025.
Federal Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and IRS updates:
Frequently Asked Questions
Can I estimate the General Business Credit?
Start with Form 3800 and then reflect the credit here.
How much would a 401(k) contribution change my net?
Model it with the 401(k) Calculator then rerun this page with your pre-tax amount.
Considering an IRS Offer in Compromise?
Read through Form 656-B to understand eligibility and steps.
What does FICA include?
FICA includes Social Security and Medicare payroll taxes withheld from employee wages.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.