The information in this article is up to date for tax year 2025 (returns filed in 2026).
Understanding how tax brackets work is essential for smart financial planning. Your tax bracket determines the rate you’ll pay on different portions of your taxable income, not your entire income. For the 2025 and 2026 tax years, federal income tax rates range from 10% to 37%, and the IRS has adjusted the 2025 bracket thresholds for inflation to help prevent “bracket creep”. That’s when rising prices push you into a higher tax bracket even if your real income hasn’t increased.
Your tax rate is based on both your filing status and your taxable income. The five filing statuses are single, head of household, married filing jointly, married filing separately, and surviving spouse. As your income rises, portions of it move into higher brackets, which means you’ll pay more tax on those upper layers of income.
Let’s break down the tax brackets for each filing status.
2025 tax brackets and federal income tax rates
These are the 2025 tax brackets and federal income tax rates for returns due April 15, 2026.
| Tax rate | Single | Head of household | Married filing jointly or Surviving Spouse | Married filing separately |
| 10% | $11,925 or less | $17,000 or less | $23,850 or less | $11,925 or less |
| 12% | $11,926 to $48,475 | $17,001 to $64,850 | $23,851 to $96,950 | $11,926 to $48,475 |
| 22% | $48,476 to $103,350 | $64,851 to $103,350 | $96,951 to $206,700 | $48,476 to $103,350 |
| 24% | $103,351 to $197,300 | $103,351 to $197,300 | $206,701 to $394,600 | $103,351 to $197,300 |
| 32% | $197,301 to $250,525 | $197,301 to $250,500 | $394,601 to $501,050 | $197,301 to $250,525 |
| 35% | $250,526 to $626,350 | $250,501 to $626,350 | $501,051 to $751,600 | $250,526 to $375,800 |
| 37% | $626,351 or more | $626,350 or more | $751,601 or more | $375,801 or more |
Here’s a glimpse at what the total taxes owed could be for each filing status.
2025 single filer tax brackets
| Tax rate | Taxable income bracket | Taxes owed |
| 10% | $0 to $11,925 | 10% of taxable income |
| 12% | $11,926 to $48,475 | $1,192.50 plus 12% of the amount over $11,925 |
| 22% | $48,476 to $103,350 | $5,578.50 plus 22% of the amount over $48,475 |
| 24% | $103,351 to $197,300 | $17,651 plus 24% of the amount over $103,350 |
| 32% | $197,301 to $250,525 | $40,199 plus 32% of the amount over $197,300 |
| 35% | $250,526 to $626,350 | $57,231 plus 35% of the amount over $250,525 |
| 37% | $626,351 or more | $188,769.75 plus 37% of the amount over $626,350 |
2025 head of household tax brackets
| Tax rate | Taxable income bracket | Taxes owed |
| 10% | $0 to $17,000 | 10% of taxable income |
| 12% | $17,001 to $64,850 | $1,700 plus 12% of the amount over $17,000 |
| 22% | $64,851 to $103,350 | $7,442 plus 22% of the amount over $64,850 |
| 24% | $103,351 to $197,300 | $15,912 plus 24% of the amount over $103,350 |
| 32% | $197,301 to $250,500 | $38,460 plus 32% of the amount over $197,300 |
| 35% | $250,501 to $626,350 | $55,484 plus 35% of the amount over $250,500 |
| 37% | $626,351 or more | $187,031.50 plus 37% of the amount over $626,350 |
2025 married filing jointly or surviving spouse tax brackets
| Tax rate | Taxable income bracket | Taxes owed |
| 10% | $0 to $23,850 | 10% of taxable income |
| 12% | $23,851 to $96,950 | $2,385 plus 12% of the amount over $23,850 |
| 22% | $96,951 to $206,700 | $11,157 plus 22% of the amount over $96,950 |
| 24% | $206,701 to $394,600 | $35,302 plus 24% of the amount over $206,700 |
| 32% | $394,601 to $501,050 | $80,398 plus 32% of the amount over $394,600 |
| 35% | $501,051 to $751,600 | $114,462 plus 35% of the amount over $501,050 |
| 37% | $751,601 or more | $202,154.50 plus 37% of the amount over $751,600 |
2025 married filing separately tax brackets
| Tax rate | Taxable income bracket | Taxes owed |
| 10% | $0 to $11,925 | 10% of taxable income |
| 12% | $11,926 to $48,475 | $1,192.50 plus 12% of the amount over $11,925 |
| 22% | $48,476 to $103,350 | $5,578.50 plus 22% of the amount over $48,475 |
| 24% | $103,351 to $197,300 | $17,651 plus 24% of the amount over $103,350 |
| 32% | $197,301 to $250,525 | $40,199 plus 32% of the amount over $197,300 |
| 35% | $250,526 to $375,800 | $57,231 plus 35% of the amount over $250,525 |
| 37% | $375,801 or more | $101,077.25 plus 37% of the amount over $375,800 |
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2026 tax brackets and federal income tax rates
These are the 2026 tax brackets and federal income tax rates for returns due in April 2027.
| Tax rate | Single | Head of household | Married filing jointly or Surviving Spouse | Married filing separately |
| 10% | $0 to $12,400 | $0 to $17,700 | $0 to $24,800 | $0 to $12,400 |
| 12% | $12,401 to $50,400 | $17,701 to $67,450 | $24,801 to $100,800 | $12,401 to $50,400 |
| 22% | $50,401 to $105,700 | $67,451 to $105,700 | $100,801 to $211,400 | $50,401 to $105,700 |
| 24% | $105,701 to $201,775 | $105,701 to $201,750 | $211,401 to $403,550 | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 | $201,751 to $256,200 | $403,551 to $512,450 | $201,776 to $256,225 |
| 35% | $256,226 to $640,600 | $256,201 to $640,600 | $512,451 to $768,700 | $256,226 to $384,350 |
| 37% | $640,601 or more | $640,601 or more | $768,701 or more | $384,351 or more |
Here’s a glimpse at what the total taxes owed could be for each filing status.
2026 single filer tax brackets
| Tax rate | Taxable income bracket | Taxes owed |
| 10% | $0 to $12,400 | 10% of taxable income |
| 12% | $12,401 to $50,400 | $1,240 plus 12% of the amount over $12,400 |
| 22% | $50,401 to $105,700 | $5,800 plus 22% of the amount over $50,400 |
| 24% | $105,701 to $201,775 | $17,966 plus 24% of the amount over $105,700 |
| 32% | $201,776 to $256,225 | $41,024 plus 32% of the amount over $201,775 |
| 35% | $256,226 to $640,600 | $58,448 plus 35% of the amount over $256,225 |
| 37% | $640,601 or more | $192,979.25 plus 37% of the amount over $640,600 |
2026 head of household tax brackets
| Tax rate | Taxable income bracket | Taxes owed |
| 10% | $0 to $17,700 | 10% of taxable income |
| 12% | $17,701 to $67,450 | $1,770 plus 12% of the amount over $17,700 |
| 22% | $67,451 to $105,700 | $7,740 plus 22% of the amount over $67,450 |
| 24% | $105,701 to $201,750 | $16,155 plus 24% of the amount over $105,700 |
| 32% | $201,751 to $256,200 | $39,207 plus 32% of the amount over $201,750 |
| 35% | $256,201 to $640,600 | $56,631 plus 35% of the amount over $256,200 |
| 37% | $640,601 or more | $191,171.00 plus 37% of the amount over $640,600 |
2026 married filing jointly or surviving spouse tax brackets
| Tax rate | Taxable income bracket | Taxes owed |
| 10% | $0 to $24,800 | 10% of taxable income |
| 12% | $24,801 to $100,800 | $2,480 plus 12% of the amount over $24,800 |
| 22% | $100,801 to $211,400 | $11,600 plus 22% of the amount over $100,800 |
| 24% | $211,401 to $403,550 | $35,932 plus 24% of the amount over $211,400 |
| 32% | $403,551 to $512,450 | $82,048 plus 32% of the amount over $403,550 |
| 35% | $512,451 to $768,700 | $116,896 plus 35% of the amount over $512,450 |
| 37% | $768,701 or more | $206,583.50 plus 37% of the amount over $768,700 |
2026 married filing separately tax brackets
| Tax rate | Taxable income bracket | Taxes owed |
| 10% | $0 to $12,400 | 10% of taxable income |
| 12% | $12,401 to $50,400 | $1,240 plus 12% of the amount over $12,400 |
| 22% | $50,401 to $105,700 | $5,800 plus 22% of the amount over $50,400 |
| 24% | $105,701 to $201,775 | $17,966 plus 24% of the amount over $105,700 |
| 32% | $201,776 to $256,225 | $41,024 plus 32% of the amount over $201,775 |
| 35% | $256,226 to $384,350 | $58,448 plus 35% of the amount over $256,225 |
| 37% | $384,351 or more | $103,291.75 plus 37% of the amount over $384,350 |
How do tax brackets work?
Many people wonder, “how do tax brackets work?”. Simply put, tax brackets are designed to ensure that as your income increases, you pay a higher tax rate on each additional dollar you earn, but not on your entire income. This is the essence of the progressive tax system.
For example, let’s say you’re single and have a taxable income of $60,000 in 2025. You don’t pay 22% on your entire income. Instead, your tax rate is applied to income in “chunks,” based on your tax bracket. Here’s how it breaks down:
- 10% on the first $12,400 of your earnings
- 12% on the chunk of earnings from $12,401 to $50,400
- 22% on the remaining income
This is how tax brackets work to ensure you’re only taxed at higher rates on the portions of income that fall within those higher brackets.
What is the federal income tax rate?
The federal income tax rate is the percentage of your taxable income that you pay to the U.S. government. The system is progressive, meaning your income is taxed in layers. Only the dollars that fall into each bracket are taxed at that bracket’s rate. Current federal income tax rates range from 10% to 37%, depending on your income level and filing status.
What is taxable income?
Taxable income includes wages, salaries, tips, bonuses, and commissions, but the list doesn’t end there. Learn more about what’s considered taxable income.
What is a marginal tax rate?
Your marginal tax rate is the tax rate you pay on your last dollar of income. The marginal tax rate increases as your income grows. The easiest way to figure out your marginal tax rate is to look at the highest tax bracket you’ll be taxed in.
What is an effective tax rate?
Your effective tax rate is the percentage of your taxable income being paid in taxes. You can calculate your effective tax rate by dividing your tax owed by your total income. This rate is usually lower than your marginal tax rate.
How to get into a lower tax bracket
One of the best ways to lower your tax rate is to reduce your taxable income. Here’s how to reduce taxable income:
- Contribute to retirement accounts like a 401(k) or a traditional IRA. These contributions reduce your taxable income because they’re made on a pre-tax basis.
- Maximize tax deductions by contributing to an health savings account (HSA) or utilizing deductions for things like medical expenses, student loan interest or charitable contributions.
- If you qualify, use tax credits such as the Child Tax Credit or Earned Income Tax Credit (EITC), which directly reduce the amount of taxes you owe, rather than just lowering taxable income.
By taking advantage of these options, you can lower your taxable income, potentially reducing your tax bracket and paying less in taxes.
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Frequently Asked Questions
How do the 2025–2026 federal tax brackets work?
The IRS uses seven tax brackets, and your income is taxed in layers, not all at one rate. As your income passes each threshold, only the dollars above that threshold are taxed at the higher rate.
Did the tax brackets change for 2026?
Yes. The IRS adjusts more than 60 tax provisions each year for inflation, including the tax rate schedules. These adjustments apply to tax returns filed in 2027.
What is my marginal tax rate?
Your marginal tax rate is the rate applied to your last dollar of income. It’s different from your effective tax rate, which is the average percentage of your total income that goes to taxes.
How does inflation affect tax brackets?
Inflation adjustments help prevent “bracket creep,” where rising prices push taxpayers into higher tax brackets even if their real income hasn’t increased.
Do tax brackets change based on filing status?
Yes. Each filing status: single, married filing jointly, married filing separately, and head of household has its own bracket thresholds. These thresholds determine how much of your income falls into each tax rate.
Will the standard deduction change in 2026?
Yes. For example, the standard deduction for married couples filing jointly increases to $32,200 for tax year 2026. Other filing statuses also receive inflation‑adjusted increases.
How can I lower my tax bracket or reduce my taxable income?
You may be able to reduce your taxable income by contributing to retirement accounts, claiming deductions, delaying income, or using tax‑loss harvesting strategies.
Do higher tax brackets mean I pay more tax on all my income?
No. Only the income that falls within a higher bracket is taxed at that higher rate. Your lower‑tier income remains taxed at the lower rates.
Where can I see the full 2025–2026 tax bracket tables?
The IRS publishes the official tax rate schedules each year in its inflation adjustment announcements and revenue procedures. These include all bracket thresholds and related tax provisions.
Can ezTaxReturn help me calculate my tax bracket and rate?
Yes. ezTaxReturn walks you through your income step‑by‑step and automatically applies the correct tax brackets and rates for your filing status.
The articles and content published on this blog are provided for informational purposes only. The information presented is not intended to be, and should not be taken as, legal, financial, or professional advice. Readers are advised to seek appropriate professional guidance and conduct their own due diligence before making any decisions based on the information provided.
