Federal Tax Brackets 2025 & 2026
Updated brackets under the TCJA extension (One Big Beautiful Bill, signed July 4, 2025). Find your marginal rate by filing status.
2025 Federal Income Tax Brackets
Tax Year 2025 — for returns filed in 2026
Single
| Rate | Taxable Income | Tax on Bracket |
|---|---|---|
| 10% | $1 – $11,925 | $1,193 |
| 12% | $11,926 – $48,475 | $4,386 |
| 22% | $48,476 – $103,350 | $12,073 |
| 24% | $103,351 – $197,300 | $22,548 |
| 32% | $197,301 – $250,525 | $17,032 |
| 35% | $250,526 – $626,350 | $131,539 |
| 37% | $626,351 – Over $626,350 | 37% of amount over $626,350 |
Married Filing Jointly
| Rate | Taxable Income | Tax on Bracket |
|---|---|---|
| 10% | $1 – $23,850 | $2,385 |
| 12% | $23,851 – $96,950 | $8,772 |
| 22% | $96,951 – $206,700 | $24,145 |
| 24% | $206,701 – $394,600 | $45,096 |
| 32% | $394,601 – $501,050 | $34,064 |
| 35% | $501,051 – $751,600 | $87,693 |
| 37% | $751,601 – Over $751,600 | 37% of amount over $751,600 |
Married Filing Separately
| Rate | Taxable Income | Tax on Bracket |
|---|---|---|
| 10% | $1 – $11,925 | $1,193 |
| 12% | $11,926 – $48,475 | $4,386 |
| 22% | $48,476 – $103,350 | $12,073 |
| 24% | $103,351 – $197,300 | $22,548 |
| 32% | $197,301 – $250,525 | $17,032 |
| 35% | $250,526 – $375,800 | $43,846 |
| 37% | $375,801 – Over $375,800 | 37% of amount over $375,800 |
Head of Household
| Rate | Taxable Income | Tax on Bracket |
|---|---|---|
| 10% | $1 – $17,000 | $1,700 |
| 12% | $17,001 – $64,850 | $5,742 |
| 22% | $64,851 – $103,350 | $8,470 |
| 24% | $103,351 – $197,300 | $22,548 |
| 32% | $197,301 – $250,500 | $17,024 |
| 35% | $250,501 – $626,350 | $131,548 |
| 37% | $626,351 – Over $626,350 | 37% of amount over $626,350 |
2026 Federal Income Tax Brackets
Tax Year 2026 — for returns filed in 2027 (projected)
Single
| Rate | Taxable Income | Tax on Bracket |
|---|---|---|
| 10% | $1 – $12,200 | $1,220 |
| 12% | $12,201 – $49,550 | $4,482 |
| 22% | $49,551 – $105,750 | $12,364 |
| 24% | $105,751 – $201,750 | $23,040 |
| 32% | $201,751 – $256,150 | $17,408 |
| 35% | $256,151 – $640,750 | $134,610 |
| 37% | $640,751 – Over $640,750 | 37% of amount over $640,750 |
Married Filing Jointly
| Rate | Taxable Income | Tax on Bracket |
|---|---|---|
| 10% | $1 – $24,400 | $2,440 |
| 12% | $24,401 – $99,100 | $8,964 |
| 22% | $99,101 – $211,500 | $24,728 |
| 24% | $211,501 – $403,500 | $46,080 |
| 32% | $403,501 – $512,350 | $34,832 |
| 35% | $512,351 – $768,650 | $89,705 |
| 37% | $768,651 – Over $768,650 | 37% of amount over $768,650 |
Married Filing Separately
| Rate | Taxable Income | Tax on Bracket |
|---|---|---|
| 10% | $1 – $12,200 | $1,220 |
| 12% | $12,201 – $49,550 | $4,482 |
| 22% | $49,551 – $105,750 | $12,364 |
| 24% | $105,751 – $201,750 | $23,040 |
| 32% | $201,751 – $256,150 | $17,408 |
| 35% | $256,151 – $384,325 | $44,861 |
| 37% | $384,326 – Over $384,325 | 37% of amount over $384,325 |
Head of Household
| Rate | Taxable Income | Tax on Bracket |
|---|---|---|
| 10% | $1 – $17,400 | $1,740 |
| 12% | $17,401 – $66,300 | $5,868 |
| 22% | $66,301 – $105,750 | $8,679 |
| 24% | $105,751 – $201,750 | $23,040 |
| 32% | $201,751 – $256,150 | $17,408 |
| 35% | $256,151 – $640,750 | $134,610 |
| 37% | $640,751 – Over $640,750 | 37% of amount over $640,750 |
Standard Deductions
Deduct this amount from gross income before calculating your tax — unless your itemized deductions are higher.
| Filing Status | 2025 | 2026 |
|---|---|---|
| Single | $15,000 | $16,100 |
| Married Filing Jointly | $30,000 | $32,200 |
| Married Filing Separately | $15,000 | $16,100 |
| Head of Household | $22,500 | $24,150 |
FICA Tax Rates
Self-employed taxpayers pay both the employee and employer share (15.3% total).
Social Security Tax
Employee rate6.2%
Employer rate6.2%
Self-employed rate12.4%
2025 wage base$176,100
2026 wage base (projected)$180,000
Medicare Tax
Employee rate1.45%
Employer rate1.45%
Self-employed rate2.9%
Additional Medicare (above threshold)+0.9%
Threshold (Single / HoH)$200,000
Threshold (MFJ)$250,000
Long-Term Capital Gains Rates
Preferential rates for assets held longer than one year. Thresholds based on taxable income.
2025 LTCG Brackets
| Rate | Single | Married Filing Jointly | Married Filing Separately | Head of Household |
|---|---|---|---|---|
| 0% | Up to $48,350 | Up to $96,700 | Up to $48,350 | Up to $64,750 |
| 15% | $48,351 – $533,400 | $96,701 – $600,050 | $48,351 – $300,025 | $64,751 – $566,700 |
| 20% | Over $533,400 | Over $600,050 | Over $300,025 | Over $566,700 |
2026 LTCG Brackets
| Rate | Single | Married Filing Jointly | Married Filing Separately | Head of Household |
|---|---|---|---|---|
| 0% | Up to $49,475 | Up to $98,950 | Up to $49,475 | Up to $66,250 |
| 15% | $49,476 – $545,550 | $98,951 – $613,800 | $49,476 – $306,900 | $66,251 – $579,600 |
| 20% | Over $545,550 | Over $613,800 | Over $306,900 | Over $579,600 |
* NIIT (Net Investment Income Tax) of 3.8% may also apply to investment income above $200,000 (Single) / $250,000 (MFJ).
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