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