US Federal Income Tax Brackets 2025 Explained
Last updated: June 2025
US federal income tax is charged in seven progressive brackets, and the rate you pay depends on which slice of your income falls into each bracket. Understanding how this works — and why being "in" the 22% bracket does not mean you pay 22% on everything — helps you predict your take-home pay and plan around a raise.
The standard deduction
Before any tax is calculated, your income is reduced by the standard deduction. For 2025 this is $15,000 for single filers and $30,000 for married filing jointly. Only the income above this amount — your taxable income — is run through the brackets.
The 2025 federal tax brackets (single)
For single filers in 2025, taxable income is taxed as follows:
- 10% up to $11,925
- 12% from $11,925 to $48,475
- 22% from $48,475 to $103,350
- 24% from $103,350 to $197,300
- 32% from $197,300 to $250,525
- 35% from $250,525 to $626,350
- 37% above $626,350
Married filing jointly uses the same rates with roughly doubled thresholds.
Marginal vs effective rate
Each rate only applies to the income within that bracket. If you are a single filer earning $60,000, you do not pay 22% on all of it — only on the portion above $48,475. Your effective rate (total tax divided by income) is always lower than your top marginal rate.
Federal tax is only part of the story
On top of federal income tax you also pay FICA (Social Security and Medicare), and most states levy their own income tax. Nine states — including Texas, Florida and Washington — have no state income tax, which noticeably increases take-home pay compared with high-tax states like California or New York.
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