Federal Income Tax Rates
2025 & 2026
Quickly compare the federal income tax brackets for the 2025 tax year (filed in 2026) and the 2026 tax year (filed in 2027). See how your marginal rate changes, understand how brackets really work, and get answers to common questions.
Federal Tax Rates at a Glance
Both years use the same seven marginal rates. What changes are the income ranges for each bracket based on inflation adjustments.
2025 Tax Year
- Rates: 10%, 12%, 22%, 24%, 32%, 35%, 37%
- New bracket thresholds based on 2025 IRS inflation adjustments.
- Applies to income earned January 1 – December 31, 2025.
Use these brackets to plan your 2025 withholding, estimated payments, and year-end tax moves.
2026 Tax Year
- Same seven rates (10%–37%) with higher income thresholds.
- Reflects expected inflation adjustments for 2026.
- Applies to income earned January 1 – December 31, 2026.
These brackets help you look ahead to how raises, bonuses, and other income in 2026 could affect your federal tax bill.
2025 Federal Income Tax Brackets
These brackets apply to your 2025 taxable income on the return you file in 2026. Amounts below are shown by filing status.
| Filing Status | Tax Rate | Taxable Income Range (2025) |
|---|---|---|
| Single | 10% | Up to $11,925 |
| 12% | Over $11,925 up to $48,475 | |
| 22% | Over $48,475 up to $103,350 | |
| 24% | Over $103,350 up to $197,300 | |
| 32% | Over $197,300 up to $250,525 | |
| 35% | Over $250,525 up to $626,350 | |
| 37% | Over $626,350 | |
| Married Filing Jointly or Qualifying Surviving Spouse |
10% | Up to $23,850 |
| 12% | Over $23,850 up to $96,950 | |
| 22% | Over $96,950 up to $206,700 | |
| 24% | Over $206,700 up to $394,600 | |
| 32% | Over $394,600 up to $501,050 | |
| 35% | Over $501,050 up to $751,600 | |
| 37% | Over $751,600 | |
| Married Filing Separately | 10% | Up to $11,925 |
| 12% | Over $11,925 up to $48,475 | |
| 22% | Over $48,475 up to $103,350 | |
| 24% | Over $103,350 up to $197,300 | |
| 32% | Over $197,300 up to $250,525 | |
| 35% | Over $250,525 up to $375,800 | |
| 37% | Over $375,800 | |
| Head of Household | 10% | Up to $17,000 |
| 12% | Over $17,000 up to $64,850 | |
| 22% | Over $64,850 up to $103,350 | |
| 24% | Over $103,350 up to $197,300 | |
| 32% | Over $197,300 up to $250,500 | |
| 35% | Over $250,500 up to $626,350 | |
| 37% | Over $626,350 |
These figures are based on 2025 federal tax bracket ranges published by major tax references using IRS inflation-adjustment guidance. Always confirm with the latest IRS instructions or revenue procedures before filing. Rates shown are marginal rates applied to each layer of your taxable income.
2026 Federal Income Tax Brackets
These brackets apply to your 2026 taxable income on the return you file in 2027. Amounts are shown by filing status.
| Filing Status | Tax Rate | Taxable Income Range (2026) |
|---|---|---|
| Single | 10% | Up to $12,400 |
| 12% | Over $12,400 up to $50,400 | |
| 22% | Over $50,400 up to $105,700 | |
| 24% | Over $105,700 up to $201,775 | |
| 32% | Over $201,775 up to $256,225 | |
| 35% | Over $256,225 up to $640,600 | |
| 37% | Over $640,600 | |
| Married Filing Jointly or Qualifying Surviving Spouse |
10% | Up to $24,800 |
| 12% | Over $24,800 up to $100,800 | |
| 22% | Over $100,800 up to $211,400 | |
| 24% | Over $211,400 up to $403,550 | |
| 32% | Over $403,550 up to $512,450 | |
| 35% | Over $512,450 up to $768,700 | |
| 37% | Over $768,700 | |
| Married Filing Separately | 10% | Up to $12,400 |
| 12% | Over $12,400 up to $50,400 | |
| 22% | Over $50,400 up to $105,700 | |
| 24% | Over $105,700 up to $201,775 | |
| 32% | Over $201,775 up to $256,225 | |
| 35% | Over $256,225 up to $384,350 | |
| 37% | Over $384,350 | |
| Head of Household | 10% | Up to $17,700 |
| 12% | Over $17,700 up to $67,450 | |
| 22% | Over $67,450 up to $105,700 | |
| 24% | Over $105,700 up to $201,775 | |
| 32% | Over $201,775 up to $256,200 | |
| 35% | Over $256,200 up to $640,000 | |
| 37% | Over $640,000 |
These 2026 brackets are based on current-law projections and published tax references as of late 2025. Congress can still change future rates or bracket structures, so always confirm the final IRS numbers for the year you’re filing.
Key Facts About Federal Tax Brackets
Understanding how brackets work is just as important as knowing the exact dollar ranges. These quick facts help you make smarter refund and planning decisions.
Progressive, Not Flat
If you’re “in the 22% bracket,” only the income that falls in that bracket is taxed at 22%. Earlier layers of income are taxed at 10% and 12%. Your overall (effective) tax rate is usually much lower than your top bracket.
Brackets Adjust for Inflation
Each year, the IRS adjusts bracket thresholds so that normal inflation doesn’t push you into a higher bracket without a real increase in buying power. That’s why 2025 and 2026 ranges are higher than prior years.
Brackets Don’t Include FICA
These income tax rates do not include Social Security and Medicare (payroll) taxes, self-employment tax, or state income tax. Those items are separate from the federal income tax brackets shown above.
Federal Tax Rate FAQs
Common questions taxpayers ask when they’re comparing brackets, planning for refunds, or trying to understand how a raise will affect take-home pay.
Do I pay my top tax rate on all of my income?
No. The U.S. uses a tiered system. Each layer (or “bracket”) of your taxable income is taxed at that bracket’s rate. For example, if you’re in the 22% bracket for 2025, part of your income is taxed at 10%, part at 12%, and only the slice in the 22% range is taxed at 22%.
What income do these brackets apply to?
Brackets apply to your taxable income, which is your income after adjustments, deductions (standard or itemized), and certain exclusions. Your gross pay and your taxable income are usually very different numbers.
How do these brackets affect my refund?
Your bracket determines how much tax you owe on your taxable income. Your refund (or balance due) is the result of comparing that tax to what you already paid through withholding and estimated payments, plus the impact of credits. A higher bracket doesn’t automatically mean a smaller refund, but it can increase the tax on your last dollars of income.
Can moving into a higher bracket wipe out a raise?
No. Only the portion of your income that falls in the higher bracket is taxed at that higher rate. The raise still increases your take-home pay; it’s just that some of the raise may be taxed at a higher percentage.
How can I legally reduce my tax bracket?
You can lower your taxable income with pre-tax retirement contributions, HSA contributions, and other above-the-line deductions, or by increasing itemized deductions where appropriate. Strategic timing of income (bonuses, Roth conversions, capital gains) can also keep you in a lower bracket in some years.
Where can I see how brackets affect my specific refund?
Use a detailed tax calculator or work with a tax professional to plug in your filing status, dependents, credits, and withholding. Brackets are just one piece of the full refund equation, along with child credits, earned income credit, education credits, and more.
Note: This page is for educational planning. For your exact situation, always refer to the latest IRS instructions and consider working with a qualified tax professional.
