Updated October 4, 2026. Quick answer: For tax year 2025, the income you report on the return filed in 2026, the federal rates run from 10% to 37%. The 37% rate starts above $626,350 of taxable income for single filers and above $751,600 for married couples filing jointly. The IRS set these thresholds in Revenue Procedure 2024-40, and the standard deduction comes off your income before any bracket applies.
Read box by box from the IRS form text: Form W-2G box 1, Form W-2G boxes 2, 3, 5, 6, 8 and 10 and Form W-2G poker tournament winnings.
IRS worksheets from the 2025 Form 1040 instructions, read line by line: Tax Computation Worksheet and Foreign Earned Income Tax Worksheet.
Form 1040 for 2025, lines 12 to 38 read line by line: Form 1040 lines 17 and 18, Form 1040 lines 19 to 21 and Form 1040 line 28.
Form 1040 for 2025, read line by line: Form 1040 line 1a, Form 1040 lines 1e and 1f and Form 1040 line 1g.
Read box by box from the IRS form text: Form 1098-T box 4, Form 1098-T box 5 and Form 1098-E box 1.
Read box by box from the IRS instructions: SSA-1099 box 3, SSA-1099 box 6 and SSA-1099 Medicare premiums.
The employee copy of Form W-2, read box by box: W-2 box 11, W-2 box 13 third-party sick pay and W-2 boxes 18 to 20.
The employee copy of Form W-2, read box by box: W-2 box 4, W-2 box 7 and W-2 box 8.
2025 tax brackets for single filers
These are the rates for unmarried individuals who are not surviving spouses or heads of household.
| Rate | Taxable income | Tax at the start of the bracket |
|---|---|---|
| 10% | Up to $11,925 | $0 |
| 12% | Over $11,925 up to $48,475 | $1,192.50 |
| 22% | Over $48,475 up to $103,350 | $5,578.50 |
| 24% | Over $103,350 up to $197,300 | $17,651 |
| 32% | Over $197,300 up to $250,525 | $40,199 |
| 35% | Over $250,525 up to $626,350 | $57,231 |
| 37% | Over $626,350 | $188,769.75 |
2025 tax brackets for married filing jointly
These rates apply to married couples who file one joint return and to surviving spouses.
| Rate | Taxable income | Tax at the start of the bracket |
|---|---|---|
| 10% | Up to $23,850 | $0 |
| 12% | Over $23,850 up to $96,950 | $2,385 |
| 22% | Over $96,950 up to $206,700 | $11,157 |
| 24% | Over $206,700 up to $394,600 | $35,302 |
| 32% | Over $394,600 up to $501,050 | $80,398 |
| 35% | Over $501,050 up to $751,600 | $114,462 |
| 37% | Over $751,600 | $202,154.50 |
2025 tax brackets for head of household
These rates apply to unmarried taxpayers who qualify as head of household.
| Rate | Taxable income | Tax at the start of the bracket |
|---|---|---|
| 10% | Up to $17,000 | $0 |
| 12% | Over $17,000 up to $64,850 | $1,700 |
| 22% | Over $64,850 up to $103,350 | $7,442 |
| 24% | Over $103,350 up to $197,300 | $15,912 |
| 32% | Over $197,300 up to $250,500 | $38,460 |
| 35% | Over $250,500 up to $626,350 | $55,484 |
| 37% | Over $626,350 | $187,031.50 |
2025 tax brackets for married filing separately
These rates apply to married individuals who file separate returns. Every threshold is half the joint threshold, and the thresholds match the single filer brackets until the 37% bracket, which starts at $375,800 for separate filers and $626,350 for single filers.
| Rate | Taxable income | Tax at the start of the bracket |
|---|---|---|
| 10% | Up to $11,925 | $0 |
| 12% | Over $11,925 up to $48,475 | $1,192.50 |
| 22% | Over $48,475 up to $103,350 | $5,578.50 |
| 24% | Over $103,350 up to $197,300 | $17,651 |
| 32% | Over $197,300 up to $250,525 | $40,199 |
| 35% | Over $250,525 up to $375,800 | $57,231 |
| 37% | Over $375,800 | $101,077.25 |
How the brackets work
Each rate applies only to the slice of taxable income inside its bracket. A single filer with $100,000 of taxable income pays 10% on the first $11,925, 12% on the next $36,550 (computed as $48,475 minus $11,925) and 22% on the remaining $51,525 (computed as $100,000 minus $48,475). Using the Revenue Procedure’s own row for the 22% bracket, the tax is $5,578.50 plus 22% of the excess over $48,475, which comes to $16,914. Adding the three slices separately gives $16,914, the same figure. This worked example is computed here and is not an IRS example.
The brackets apply to taxable income, which is what remains after the deduction. For the 2026 deduction amounts see the 2026 standard deduction page, which also lists the 2025 amounts.
2025 long-term capital gains thresholds
The same Revenue Procedure sets the income points where the long-term capital gains rate steps up. The maximum zero rate amount is the top of the 0% rate and the maximum 15% rate amount is the top of the 15% rate. Income above the second figure is taxed at the higher capital gains rate.
| Filing status | Maximum 0% rate amount | Maximum 15% rate amount |
|---|---|---|
| Married filing jointly and surviving spouses | $96,700 | $600,050 |
| Head of household | $64,750 | $566,700 |
| Single and other individuals | $48,350 | $533,400 |
| Married filing separately | $48,350 | $300,000 |
2025 compared with 2026
Revenue Procedure 2025-32 sets the 2026 thresholds. The 37% rate starts at $640,600 for single filers, $14,250 above the 2025 start (computed as $640,600 minus $626,350), and at $768,700 for joint filers, $17,100 above the 2025 start (computed as $768,700 minus $751,600). The full 2026 table is on the 2026 tax brackets page, and the 2027 brackets page explains the status of the next set.
Filing a 2025 return now
These are the rates for income earned in 2025. If you asked for an extension, the IRS says “This gives you until October 15 to file without penalties.” The same page warns: “Make sure you pay any tax you owe by the April filing date.”
Common mistakes
- Applying the top rate to all income. Only the slice above the threshold is taxed at 37%.
- Starting from gross income. The brackets apply to taxable income, after the deduction.
- Using the 2026 table for 2025 income. The 2026 thresholds are higher.
- Using the single brackets for married filing separately. They match only until the 37% bracket.
Related: the 2026 tax brackets, the 2027 brackets and their status, the 2026 standard deduction, and the retirement numbers hub.
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Answer againSources
- IRS Revenue Procedure 2024-40, 2025 inflation adjusted items: https://www.irs.gov/pub/irs-drop/rp-24-40.pdf
- IRS Revenue Procedure 2025-32, 2026 inflation adjusted items: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- IRS, Get an extension to file your tax return: https://www.irs.gov/filing/extension-of-time-to-file-your-tax-return
Sources: the primary documents linked above, read on October 4, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.