2025 Tax Brackets Explained: A Comprehensive Guide and Table for Planning Your Taxes
2025 Tax Brackets (for taxes due April 2026) Income Tax Brackets and Rates
The tax year 2025 adjustments described below generally apply to income tax returns to be filed starting tax season 2026. The tax items for tax year 2025 of greatest interest to many taxpayers include the following dollar amounts:
Rate | Single Individuals - Taxable Income over | Married Individuals Filing Joint Returns - Taxable Income Over | Head of Households - Taxable Income Over |
10% | Up to $11,925 | Up to $23,850 | Up to $17,000 |
12% | $11,926 up to $48,475 | $23,851 up to $96,950 | $17,001 up to $64,850 |
22% | $48,476 up to $103,350 | $96,951 up to $206,700 | $64,851 up to $103,350 |
24% | $103,351 up to $197,300 | $206,701 up to $394,600 | $103,351 up to $197,300 |
32% | 197,301 up to $250,525 | $394,601 up to $501,050 | $197,301 up to $250,500 |
35% | $250,526 up to $626,350 | $501,051 up to $751,600 | $250,501 up to $626,350 |
37% | At or above $626,351 | At or above $751,601 | At or above $626,351 |
2025 Standard Deduction & personal Exemption
The standard deduction will increase by $400 for single filers and by $800 for joint filers (Table 2). Seniors over age 65 may claim an additional standard deduction of $2,000 for single filers and $1,600 for joint filers.
The personal exemption for 2025 remains at $0 (eliminating the personal exemption was part of the Tax Cuts and Jobs Act of 2017 (TCJA).
Filing Status | Deduction Amount |
Single | $15,000 |
Married Filing Joint | $30,000 |
Head of Household | $22,000 |
Married Seniors Additional Deductions | $1,600 |
Unmarried Seniors Additional Deductions | $2,000 |