2025 single filer brackets
Rates from lowest to highest:
- 10% up to $11,925
- 12% up to $48,475
- 22% up to $103,350
- 24% up to $197,300
- 32% up to $250,525
- 35% up to $626,350
- 37% above $626,350
2025 MFJ brackets
Married Filing Jointly:
- 10% up to $23,850
- 12% up to $96,950
- 22% up to $206,700
- 24% up to $394,600
- 32% up to $501,050
- 35% up to $751,600
- 37% above $751,600
2025 Head of Household brackets
Head of Household thresholds sit between single and MFJ:
- 10% up to $17,000
- 12% up to $64,850
- 22% up to $103,350
- 24% up to $197,300
- 32% up to $250,525
- 35% up to $626,350
- 37% above $626,350
2025 Married Filing Separately brackets
MFS brackets mirror single thresholds through the 32% band, then diverge at the top: the 35% band runs to $375,800 and the 37% rate starts above that. MFS also carries side effects beyond the brackets, including a reduced or eliminated set of credits, which is why the status usually needs a specific reason.
Standard deduction
The 2025 standard deduction was initially set at $15,000 single, $30,000 MFJ, and $22,500 Head of Household, then raised by the July 2025 tax law to $15,750 single/MFS, $31,500 MFJ, and $23,625 Head of Household. Additional amounts still apply for filers 65 or older or blind ($2,000 single, $1,600 each for MFJ). On top of that, a temporary deduction of up to $6,000 per person age 65+ applies for 2025 through 2028, phasing out at higher incomes.
Long-term capital gains brackets
Long-term gains and qualified dividends use their own 2025 brackets: 0% up to $48,350 of taxable income single ($96,700 MFJ), 15% up to $533,400 single ($600,050 MFJ), and 20% above that. High earners add the 3.8% net investment income tax above $200,000 single / $250,000 MFJ of modified AGI, so the practical top rate on investment income is 23.8%.
How marginal brackets work
Only the portion of income within a bracket is taxed at that bracket's rate. Earning $200,000 as a single filer doesn't mean 32% of your income goes to tax, it means the portion above $197,300 is taxed at 32%. Your effective rate, total tax divided by total income, always lands well below your top marginal rate. The marginal rate is still the number that matters for decisions, because it is the rate the next dollar of income or deduction actually faces.
Using the brackets for planning
The bracket lines are where planning happens. A retiree with a low-income year can convert traditional IRA money to Roth up to the top of the 12% or 22% band and stop there. An investor in the 0% capital gains band can harvest gains tax-free up to the line. A business owner expecting a high-bracket year can pull deductions forward into it. None of this requires exotic strategy; it requires knowing which band your next dollar lands in before December instead of after.
Common questions
- When do these brackets expire?
- They were scheduled to sunset after 2025 under the original TCJA, but the tax law passed in July 2025 made the current rate structure permanent. Thresholds continue to adjust for inflation each year.
- What's the difference between marginal and effective rates?
- Marginal is the rate on your last dollar; effective is total tax divided by total income. A single filer in the 24% bracket typically has an effective rate in the mid-teens.
- Do these brackets apply to capital gains?
- No. Long-term capital gains and qualified dividends use the separate 0/15/20% brackets listed above. Short-term gains, though, are taxed as ordinary income at these regular rates.
- A raise pushed me into a higher bracket. Is my whole income taxed more?
- No. Only the dollars above the bracket line face the higher rate. A raise never leaves you with less after-tax income because of brackets alone.
More guides
Standard vs Itemized Deductions
2025 standard deduction: $15,000 single, $30,000 MFJ, $22,500 Head of Household. When itemizing wins and how the bunching strategy stacks charitable giving.
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