The IRS announced the 2025 tax brackets in Revenue Procedure 2024-40, adjusting all thresholds for inflation. Understanding which bracket you fall into helps you plan withholding, estimated payments, and year-end moves.

2025 Tax Rates for Single Filers

  • 10% on income up to $11,925
  • 12% on $11,926 – $48,475
  • 22% on $48,476 – $103,350
  • 24% on $103,351 – $197,300
  • 32% on $197,301 – $250,525
  • 35% on $250,526 – $626,350
  • 37% on income above $626,350

2025 Rates for Married Filing Jointly

  • 10% on income up to $23,850
  • 12% on $23,851 – $96,950
  • 22% on $96,951 – $206,700
  • 24% on $206,701 – $394,600
  • 32% on $394,601 – $501,050
  • 35% on $501,051 – $751,600
  • 37% on income above $751,600

Important: The US Uses a Marginal System

You do not pay your top rate on all income. Each portion of your income is taxed at its corresponding bracket rate. If you are a single filer earning $60,000, only the income above $48,475 is taxed at 22% β€” the rest is taxed at lower rates.

Source: IRS Revenue Procedure 2024-40