Tax Brackets
Current tax brackets for federal and state income taxes. These rates are used to calculate your tax obligations based on your taxable income.
How Tax Brackets Work
The U.S. uses a progressive tax system, where different portions of your income are taxed at different rates.
Example: If you earn $100,000 as a single filer, you don't pay 24% on the entire amount. Instead:
- You pay 10% on the first bracket (e.g., $0-$11,600)
- Then 12% on the next portion (e.g., $11,601-$47,150)
- Then 22% on the next portion (e.g., $47,151-$100,525)
- And so on for higher income levels
This is why your effective tax rate (total tax รท taxable income) is always lower than your highest tax bracket rate.
Federal Income Tax Brackets (2025)
| Income Bracket | Tax Rate | Calculation |
|---|---|---|
| $0 - $11,600 | 10.0% | 10.0% of taxable income |
| $11,600 - $47,150 | 12.0% | 12.0% of taxable income plus fixed amount from previous brackets |
| $47,150 - $100,525 | 22.0% | 22.0% of taxable income plus fixed amount from previous brackets |
| $100,525 - $191,950 | 24.0% | 24.0% of taxable income plus fixed amount from previous brackets |
| $191,950 - $243,725 | 32.0% | 32.0% of taxable income plus fixed amount from previous brackets |
| $243,725 - $609,350 | 35.0% | 35.0% of taxable income plus fixed amount from previous brackets |
| Over $609,350 | 37.0% | 37.0% of taxable income plus fixed amount from previous brackets |
| Income Bracket | Tax Rate | Calculation |
|---|---|---|
| $0 - $23,200 | 10.0% | 10.0% of taxable income plus fixed amount from previous brackets |
| $23,200 - $94,300 | 12.0% | 12.0% of taxable income plus fixed amount from previous brackets |
| $94,300 - $201,050 | 22.0% | 22.0% of taxable income plus fixed amount from previous brackets |
| $201,050 - $383,900 | 24.0% | 24.0% of taxable income plus fixed amount from previous brackets |
| $383,900 - $487,450 | 32.0% | 32.0% of taxable income plus fixed amount from previous brackets |
| $487,450 - $731,200 | 35.0% | 35.0% of taxable income plus fixed amount from previous brackets |
| Over $731,200 | 37.0% | 37.0% of taxable income plus fixed amount from previous brackets |
| Income Bracket | Tax Rate | Calculation |
|---|---|---|
| $0 - $11,600 | 10.0% | 10.0% of taxable income plus fixed amount from previous brackets |
| $11,600 - $47,150 | 12.0% | 12.0% of taxable income plus fixed amount from previous brackets |
| $47,150 - $100,525 | 22.0% | 22.0% of taxable income plus fixed amount from previous brackets |
| $100,525 - $191,950 | 24.0% | 24.0% of taxable income plus fixed amount from previous brackets |
| $191,950 - $243,725 | 32.0% | 32.0% of taxable income plus fixed amount from previous brackets |
| $243,725 - $365,600 | 35.0% | 35.0% of taxable income plus fixed amount from previous brackets |
| Over $365,600 | 37.0% | 37.0% of taxable income plus fixed amount from previous brackets |
| Income Bracket | Tax Rate | Calculation |
|---|---|---|
| $0 - $16,550 | 10.0% | 10.0% of taxable income plus fixed amount from previous brackets |
| $16,550 - $63,100 | 12.0% | 12.0% of taxable income plus fixed amount from previous brackets |
| $63,100 - $100,500 | 22.0% | 22.0% of taxable income plus fixed amount from previous brackets |
| $100,500 - $191,950 | 24.0% | 24.0% of taxable income plus fixed amount from previous brackets |
| $191,950 - $243,700 | 32.0% | 32.0% of taxable income plus fixed amount from previous brackets |
| $243,700 - $609,350 | 35.0% | 35.0% of taxable income plus fixed amount from previous brackets |
| Over $609,350 | 37.0% | 37.0% of taxable income plus fixed amount from previous brackets |
State Income Tax Brackets
Understanding Tax Brackets
Tax brackets determine the rate at which your income is taxed. The U.S. uses a progressive tax system, meaning your income is taxed at different rates as it crosses threshold amounts.
How Marginal Tax Rates Work
Your marginal tax rate is the rate you pay on your last dollar of income. However, not all of your income is taxed at this rate. Each bracket only applies to the income that falls within that specific range.
Example:
If you're a single filer with $50,000 in taxable income, you would pay:
- 10% on the first $11,000
- 12% on income between $11,000 and $44,725
- 22% on income between $44,725 and $50,000
Your effective tax rate would be lower than your marginal rate of 22%.
Standard Deduction (2025)
| Filing Status | Amount |
|---|---|
| Single | $13,850 |
| Married Filing Jointly | $27,700 |
| Married Filing Separately | $13,850 |
| Head of Household | $20,800 |