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2025 Federal Individual Income Tax Rate Schedule 

Below is the 2025 federal income tax rate schedule for "ordinary income" based on filing status.

Single

If taxable income is between: $1 to $11,925 x 10% minus $0 = Tax* $11,925 to $48,475 x 12% minus $239 = Tax* $48,476 to $103,350 x 22% minus $5,086 = Tax* $103,351 to $197,300 x 24% minus $7,153 = Tax* $197,301 to $250,525 x 32% minus $22,937 = Tax* $250,526 to $626,350 x 35% minus $30,453 = Tax* $626,351 to ................. x 37% minus $42,980 = Tax*

Head of Household

If taxable income is between: $1 to $17,000 x 10% minus $0 = Tax* $17,001 to $64,850 x 12% minus $340 = Tax* $64,851 to $103,350 x 22% minus $6,825 = Tax* $103,351 to $197,300 x 24% minus $8,892 = Tax* $197,301 to $250,500 x 32% minus $24,676 = Tax* $250,501 to $626,350 x 35% minus $32,191 = Tax* $626,351 to ................. x 37% minus $44,718 = Tax*

Married Filing Jointly OR Qualifying Widow(er)

If taxable income is between: $1 to $23,850 x 10% minus $0 = Tax* $23,851 to $96,950 x 12% minus $477 = Tax* $96,951 to $206,700 x 22% minus $10,172 = Tax* $206,701 to $394,600 x 24% minus $14,306 = Tax* $394,601 to $501,050 x 32% minus $45,874 = Tax* $501,051 to $751,600 x 35% minus $60,906 = Tax* $751,601 to ................. x 37% minus $75,938 = Tax*

Married Filing Separately

If taxable income is between: $1 to $11,925 x 10% minus $0 = Tax* $11,925 to $48,475 x 12% minus $239 = Tax* $48,476 to $103,350 x 22% minus $5,086 = Tax* $103,351 to $197,300 x 24% minus $7,153 = Tax* $197,301 to $250,525 x 32% minus $22,937 = Tax* $250,526 to $375,800 x 35% minus $30,453 = Tax* $375,801 to ................. x 37% minus $37,969 = Tax*

Example Federal Income Tax Calculation

For tax year 2025, Joe is a SINGLE taxpayer and has ordinary taxable income in the amount of $53,500. What is his regular federal income tax? Using the 2025 regular income tax rate schedule above for a single person, Joe's federal income tax is $6,684. $53,500 X 22% = $11,770 - $5,086 = $6,684*

*The IRS tax tables MUST be used for taxable income LESS THAN $100,000 to calculate the EXACT income tax. The calculations above should come within $100 of the EXACT income tax.