Tax Facts

8510 / What are the current income tax rates for individuals?

Based on a taxpayer’s filing status, the following individual income tax rates are applicable for 2025:1

Taxable Income
Tax RateSingleMarried Filing Jointly Including Qualifying Widow(er) with Dependent ChildMarried Filing SeparatelyHead of Household
10%$0 to $11,925$0 to $23,850$0 to $11,925$0 to $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 $626,350Over $751,600Over $375,800Over $626,350

The applicable tax rates and income thresholds imposed by the 2017 tax reform legislation are set to expire for tax years beginning after December 31, 2025.

1. P.L. 115-97; IRC § 1(j)(2), Rev. Proc. 2024-40.

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