Federal Tax Rates
These figures are for the 2025 tax year. Find your tax rate below.
Schedule X – Single
| If taxable income is over: |
But not over: |
The tax is: |
| $0 |
$11,925 |
10% of taxable income |
| $11,925 |
$48,475 |
$1,192.50 plus 12% of the amount over $11,925 |
| $48,475 |
$103,350 |
$5,578.50 plus 22% of the amount over $48,475 |
| $103,350 |
$197,300 |
$17,651.00 plus 24% of the amount over $103,350 |
| $197,300 |
$250,525 |
$40,199.00 plus 32% of the amount over $197,300 |
| $250,525 |
$626,350 |
$57,231.00 plus 35% of the amount over $250,525 |
| $626,350 |
no limit |
$188,769.75 plus 37% of the amount over $626,350 |
Schedule Y-1 – Married Filing Jointly or Qualifying Widow(er)
| If taxable income is over: |
But not over: |
The tax is: |
| $0 |
$23,850 |
10% of taxable income |
| $23,850 |
$96,950 |
$2,385.00 plus 12% of the amount over $23,850 |
| $96,950 |
$206,700 |
$11,157.00 plus 22% of the amount over $96,950 |
| $206,700 |
$394,600 |
$35,302.00 plus 24% of the amount over $206,700 |
| $394,600 |
$501,050 |
$80,398.00 plus 32% of the amount over $394,600 |
| $501,050 |
$751,600 |
$114,462.00 plus 35% of the amount over $501,050 |
| $751,600 |
no limit |
$202,154.50 plus 37% of the amount over $751,600 |
Schedule Y-2 – Married Filing Separately
| If taxable income is over: |
But not over: |
The tax is: |
| $0 |
$11,925 |
10% of taxable income |
| $11,925 |
$48,475 |
$1,192.50 plus 12% of the amount over $11,925 |
| $48,475 |
$103,350 |
$5,578.50 plus 22% of the amount over $48,475 |
| $103,350 |
$197,300 |
$17,651.00 plus 24% of the amount over $103,350 |
| $197,300 |
$250,525 |
$40,199.00 plus 32% of the amount over $197,300 |
| $250,525 |
$375,800 |
$57,231.00 plus 35% of the amount over $250,525 |
| $375,800 |
no limit |
$101,077.25 plus 37% of the amount over $375,800 |
Schedule Z – Head of Household
| If taxable income is over: |
But not over: |
The tax is: |
| $0 |
$17,000 |
10% of taxable income |
| $17,000 |
$64,850 |
$1,700.00 plus 12% of the amount over $17,000 |
| $64,850 |
$103,350 |
$7,442.00 plus 22% of the amount over $64,850 |
| $103,350 |
$197,300 |
$15,912.00 plus 24% of the amount over $103,350 |
| $197,300 |
$250,500 |
$38,460.00 plus 32% of the amount over $197,300 |
| $250,500 |
$626,350 |
$55,484.00 plus 35% of the amount over $250,500 |
| $626,350 |
no limit |
$187,031.50 plus 37% of the amount over $626,350 |
Source: Internal Revenue Service, 2025