753 / What are the federal income tax rates for individuals?

The following income tax rates and income thresholds for 2025 are:

TAXABLE INCOME
Tax Rate	Single	Married Filing Jointly Including Qualifying Widow(er) with Dependent Child	Married Filing Separately	Head of Household
10%	$0-$11,925	$0-$23,850	$0-$11,925	$0-$17,000
12%	$11,925-$48,475	$23,850-96,950	$11,925-$48,475	$17,000-$64,850
22%	$48,475-$103,350	$96,950-$206,700	$48,475-$103,350	$64,850-$103,350
24%	$103,350-$197,300	$206,700-$394,600	$103,350-$197,300	$103,350-$197,300
32%	$197,300-$250,525	$394,600-$501,050	$197,300-$250,525	$197,300-$250,500
35%	$250,525-$626,350	$501,050-$751,600	$250,525-$375,800	$250,500-$626,350
37%	Over $626,350	Over $751,600	Over $375,800	Over $626,350

These rates are set to expire after 2025, and are adjusted for inflation for tax years beginning after 2018.

The following income tax rates and income thresholds for 2024.¹ are:

Taxable Income
Tax Rate	Single	Married Filing Jointly Including Qualifying Widow(er) with Dependent Child	Married Filing Separately	Head of Household
10%	$0 to $11,600	$0 to $23,200	$0 to $11,600	$0 to $16,550
12%	$11,600-$47,150	$23,200-$94,300	$11,600-$47,150	$16,550-$63,100
22%	$47,150-$100,525	$94,300-$201,050	$47,150-$100,525	$63,100-$100,500
24%	$100,525-$191,950	$201,050-$383,900	$100,525-$191,950	$100,500-$191,950
32%	$191,950-$243,725	$383,900-$487,450	$191,950-$243,725	$191,950-$243,700
35%	$243,725-$609,350	$487,450-$731,200	$243,725-$365,600	$243,700-$609,350
37%	Over $609,350	Over $731,200	Over $365,600	Over $609,350

These rates are set to expire after 2025, and are adjusted for inflation for tax years beginning after 2018.

Pre-2018 Income Tax Rates

In 2001, EGTRRA added a new 10 percent income tax rate and reduced income tax rates above 15 percent for individuals, trusts and estates. EGTRRA 2001 also provided for subsequent rate reductions to occur in 2004 and 2006.² JGTRRA 2003 accelerated the reductions that were scheduled to occur in 2004 and 2006. Thus, for 2003 to 2012, the income tax rates above 15 percent were lowered to 25 percent, 28 percent, 33 percent and 35 percent (down from 27 percent, 30 percent, 35 percent, and 38.6 percent).³ The American Taxpayer Relief Act of 2012 (“ATRA”) made these tax rates “permanent,” preventing their increase to pre-2001 levels for tax years beginning after 2012.⁴

As discussed above, the income tax brackets effective in 2012 were to continue in effect permanently under ATRA, although certain high-income taxpayers were subject to a new 39.6 percent tax rate. These high-income taxpayers included individual taxpayers with taxable income that is above the “applicable threshold” amount. In 2017, the applicable threshold was $418,400 per year for single taxpayers, $470,700 for married taxpayers filing jointly, $444,550 for taxpayers filing as heads of household, and $235,350 for married taxpayers filing separately.⁵ These dollar limits were subject to annual inflation adjustment. For all other taxpayers, the tax system put into place under the EGTRRA 2001 and JGTRRA 2003 applied for tax years beginning after 2012 and before 2018 (creating a seven-bracket system: 10 percent, 15 percent, 25 percent, 28 percent, 33 percent, 35 percent, and 39.6 percent). The seven bracket system continues after enactment of the 2017 Tax Act, but the brackets were changed as shown in the chart above.

The income brackets to which each rate applies depend upon whether a separate return, joint return, head-of-household return, or single return is filed. (For an explanation of which taxpayers may file jointly or as a head-of-household, see Q 756 and Q 757.) The income brackets are indexed annually for inflation.⁶

Further, separate tax rates apply to capital gains (see Q 702). For the taxation of children on their unearned income, see Q 679.