What are the federal income tax rates for 2025?

The 2025 US federal income tax brackets for **single filers** are: | Taxable Income | Tax Rate | |---|---| | $0 – $11,925 | 10% | | $11,926 – $48,475 | 12% | | $48,476 – $103,350 | 22% | | $103,351 – $197,300 | 24% | | $197,301 – $250,525 | 32% | | $250,526 – $626,350 | 35% | | Over $626,350 | 37% | **Married Filing Jointly (MFJ) 2025 brackets:** The income thresholds are roughly doubled (e.g. 10% up to $23,850; 22% up to $206,700; etc.). These are **marginal rates** — you only pay each rate on the income in that bracket. For self-employed individuals, taxable income = AGI minus the Standard Deduction ($15,000 single / $30,000 MFJ in 2025). Remember: Self-Employment Tax (15.3%) is calculated separately from and in addition to income tax.

  • 7 federal brackets from 10% to 37% (marginal rates)
  • Standard Deduction 2025: $15,000 (single) / $30,000 (MFJ)
  • Taxable income = AGI − Standard Deduction (or itemized)
  • SE Tax is additional — paid on top of income tax
  • State income tax also applies in most states

Related Questions

  • What is the Standard Deduction for self-employed individuals in 2025?
  • What is Self-Employment Tax and how is it calculated?
  • What is Adjusted Gross Income (AGI) and why does it matter?