Tax brackets 2025: rates and thresholds for returns filed in 2026
Short answer
The tax brackets 2025 used the same seven rates as today, 10% through 37%, with lower thresholds than 2026. A single filer's 10% band ended at $11,925 and the 37% rate began above $626,350. These figures apply to 2025 returns, including extended returns due October 15, 2026, and any Form 1040-X you file for 2025.
- 012025 rates
- 10%, 12%, 22%, 24%, 32%, 35%, 37%
- 022025 standard deduction (as amended)
- $15,750 single, $31,500 joint, $23,625 head of household
- 03Originally announced
- October 22, 2024 (Rev. Proc. 2024-40)
- 04Extended 2025 return due
- October 15, 2026
Tax brackets 2025 by filing status
The IRS set the 2025 thresholds in Rev. Proc. 2024-40, announced October 22, 2024. The seven rates themselves were later made permanent by the 2025 tax law, Public Law 119-21, so the 2025 schedule and the 2026 schedule share the same percentages. The ranges below are taxable income, after deductions, as listed on the IRS federal income tax rates page.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | Up to $11,925 | Up to $23,850 | Up to $17,000 |
| 12% | $11,926 to $48,475 | $23,851 to $96,950 | $17,001 to $64,850 |
| 22% | $48,476 to $103,350 | $96,951 to $206,700 | $64,851 to $103,350 |
| 24% | $103,351 to $197,300 | $206,701 to $394,600 | $103,351 to $197,300 |
| 32% | $197,301 to $250,525 | $394,601 to $501,050 | $197,301 to $250,500 |
| 35% | $250,526 to $626,350 | $501,051 to $751,600 | $250,501 to $626,350 |
| 37% | Over $626,350 | Over $751,600 | Over $626,350 |
Married filing separately used the single column up to $250,525. The 35% band then stopped at $375,800, and 37% applied above that. Qualifying surviving spouses used the joint column. Joint filers can see the same numbers with more context on our married filing jointly tax brackets page.
Tax owed at the top of each 2025 single band
Applying the 2025 federal income tax rates layer by layer, a single filer owed $1,192.50 at $11,925 of taxable income, $5,578.50 at $48,475, $17,651 at $103,350, $40,199 at $197,300, $57,231 at $250,525 and $188,769.75 at $626,350. Add the next rate on any income above the checkpoint. For example, $60,000 of taxable income produced $5,578.50 plus 22% of $11,525, or $8,114.
2025 standard deduction after the 2025 law change
The 2025 standard deduction changed after it was first announced. Rev. Proc. 2024-40 listed $15,000 for single filers, $30,000 for joint filers and $22,500 for heads of household. The tax law signed July 4, 2025 raised those amounts for 2025, and the IRS restated them in section 3.01 of Rev. Proc. 2025-32.
| Filing status | Announced Oct 2024 | Final for 2025 returns |
|---|---|---|
| Single or married filing separately | $15,000 | $15,750 |
| Married filing jointly | $30,000 | $31,500 |
| Head of household | $22,500 | $23,625 |
The same law created four new deductions that start with 2025 returns: tips, overtime premium pay, new-car loan interest and an extra $6,000 for people 65 and older. They are claimed on Schedule 1-A on top of the standard deduction.
Comparing 2025 and 2026 tax brackets
Every threshold rose for 2026 under the inflation adjustment. The single filer table below shows how far each band moved. The effect is modest: the same taxable income produces slightly less tax in 2026.
At $60,000 of taxable income, a single filer owed $8,114 for 2025 and owes $7,912 for 2026, a $202 difference that comes purely from the wider bands. The standard deduction also rose, from $15,750 to $16,100 for single filers, so the gap on the same gross salary is a little larger. For the complete 2026 schedule, see 2026 IRS tax brackets.
When you still need the 2025 figures
Most people finished with 2025 in April 2026, but these situations still call for last year's table:
- Extended returns. If you filed Form 4868, your 2025 return is due October 15, 2026. It uses 2025 brackets and deductions, not 2026 ones.
- Amended returns. Form 1040-X for 2025 recalculates tax on the 2025 schedule. A claim for refund generally has to be filed within three years of the original return or two years of paying the tax, whichever is later.
- Late returns. A 2025 return filed after the deadline still uses the 2025 tables. Filing late does not move you onto the newer thresholds.
- 2026 estimated tax safe harbor. Paying 100% of your 2025 tax (110% if 2025 AGI was over $150,000) through withholding and estimates protects you from the underpayment penalty for 2026. That makes your 2025 total tax the number to plan around; see the estimated tax safe harbor rules.
- Notices. A CP2000 or math-error notice about your 2025 return will be figured on 2025 rates.
Other 2025 thresholds people look up
- Long-term capital gains: 0% rate up to $48,350 of taxable income for single filers and $96,700 for joint filers; 15% up to $533,400 single and $600,050 joint.
- Alternative minimum tax exemption: $88,100 single and head of household, $137,000 joint, per the 2025 Form 6251 instructions.
- Estate tax basic exclusion: $13,990,000.
What comes after 2026
The 2027 thresholds are not yet announced. The IRS usually publishes them in October or November, and the rates will stay at 10% to 37% because the 2025 law made them permanent. Our 2027 projected tax brackets page explains what can and cannot be estimated now, and the full history is in federal tax brackets by year.
Common questions
What were the 2025 tax brackets for a single person?
10% up to $11,925, 12% to $48,475, 22% to $103,350, 24% to $197,300, 32% to $250,525, 35% to $626,350 and 37% above that. All figures are taxable income after deductions.
Do I use 2025 or 2026 brackets for an amended 2025 return?
Use 2025 brackets. Every return and every amendment is figured with the tables for the tax year it covers, no matter when you file it.
Was the 2025 standard deduction $15,000 or $15,750?
The final figure for single filers is $15,750. The IRS first announced $15,000 in October 2024, and the July 2025 tax law raised it before 2025 returns were filed.
Did the 2025 tax rates go up or down from 2024?
The rates stayed the same. Only the income thresholds moved up for inflation, which means slightly less tax on the same taxable income.
Where are the official 2025 tax brackets published?
The IRS lists them on its federal income tax rates and brackets page and in Rev. Proc. 2024-40, with the amended standard deduction shown in Rev. Proc. 2025-32.
Sources
- Federal income tax rates and brackets irs.gov
- IR-2024-273, tax inflation adjustments for tax year 2025 irs.gov
- Rev. Proc. 2025-32 irs.gov
- Instructions for Form 6251 (2025) irs.gov
- File an amended return irs.gov
- Topic 409, Capital gains and losses irs.gov
We check figures against these official pages. Rules change; confirm anything that affects a deadline or payment with the agency before you act.
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