2025 Tax Rates & Information
Stay informed with the latest tax rates and thresholds for 2025. These rates apply to tax returns filed in 2026 for the 2025 tax year.
2025 Tax Rates - Single Taxpayers
Standard Deduction: $15,750
| Tax Rate | Income Range |
|---|---|
| 10% | 0 to $11,925 |
| 12% | $11,925 to $48,475 |
| 22% | $48,475 to $103,350 |
| 24% | $103,350 to $197,300 |
| 32% | $197,300 to $250,525 |
| 35% | $250,525 to $626,350 |
| 37% | Over $626,350 |
2025 Tax Rates - Married Jointly & Surviving Spouses
Standard Deduction: $31,500
| Tax Rate | Income Range |
|---|---|
| 10% | 0 to $23,850 |
| 12% | $23,850 to $96,950 |
| 22% | $96,950 to $206,700 |
| 24% | $206,700 to $394,600 |
| 32% | $394,600 to $501,050 |
| 35% | $501,050 to $751,600 |
| 37% | Over $751,600 |
2025 Tax Rates - Married Filing Separately
Standard Deduction: $15,750
| Tax Rate | Income Range |
|---|---|
| 10% | 0 to $11,925 |
| 12% | $11,925 to $48,475 |
| 22% | $48,475 to $103,350 |
| 24% | $103,350 to $197,300 |
| 32% | $197,300 to $250,525 |
| 35% | $250,525 to $375,800 |
| 37% | Over $375,800 |
2025 Tax Rates - Head of Household
Standard Deduction: $23,625
| Tax Rate | Income Range |
|---|---|
| 10% | 0 to $17,000 |
| 12% | $17,000 to $64,850 |
| 22% | $64,850 to $103,350 |
| 24% | $103,350 to $197,300 |
| 32% | $197,300 to $250,500 |
| 35% | $250,500 to $626,350 |
| 37% | Over $626,350 |
2025 Tax Rates - Estates & Trusts
Standard Deduction: N/A
| Tax Rate | Income Range |
|---|---|
| 10% | 0 to $3,150 |
| 24% | $3,150 to $11,450 |
| 35% | $11,450 to $15,650 |
| 37% | Over $15,650 |
2025 Social Security & Medicare Tax Rates
Social Security Tax Rate: Employers6.2%
Social Security Tax Rate: Employees6.2%
Social Security Tax Rate: Self-Employed12.4%
Maximum earnings subject to Social Security tax$176,100
Maximum earnings subject to Medicare taxUnlimited
Medicare Tax Rate: Employers1.45%
Medicare Tax Rate: Employees1.45%
Medicare tax rate: Self-employed2.9%
Additional Medicare tax on FICA wages and self-employment income above $200,000 (single filers) or $250,000 (joint filers)0.9%
Net investment income tax on taxpayers with modified adjusted gross income (MAGI) exceeding $200,000 (single filers) or $250,000 (joint filers)3.8%
2025 Capital Gains Tax Rates
Maximum capital gains tax rate for taxpayers with income up to $48,350 for single filers, $96,700 for married filing jointly0%
Maximum capital gains tax rate for taxpayers with income $48,350 to $533,400 for single filers, $96,700 to $600,050 for married filing jointly15%
Maximum capital gains tax rate for taxpayers with income above $533,400 for single filers, $600,050 for married filing jointly20%
Capital gains tax rate for unrecaptured Sec. 1250 gains25%
Capital gains tax rate on collectibles28%
2025 Important Tax Information
Retirement Contributions
Traditional/Roth IRA (under 50)$7,000
Traditional/Roth IRA (50+)$8,000
SIMPLE IRA (under 50)$16,500
SIMPLE IRA (50+)$20,000
SEP IRA maximum$70,000
Credits & Deductions
Child Tax Credit$2,200
American Opportunity Credit$2,500
Lifetime Learning Credit$2,000
Student Loan Interest$2,500
Senior Deduction (65+)$6,000
Important Notice
Tax rates and thresholds are subject to change. Please consult with a tax professional or the IRS for the most current information. This information is for general reference only.