2025 Federal Income Tax Brackets with Rate Changes
| Tax Rate | Rate Increase | Single Filers | Married Filing Jointly | Married Filing Separately | Head of Household |
|---|---|---|---|---|---|
| 10% | — | Up to $11,925 | Up to $23,850 | Up to $11,925 | Up to $17,000 |
| 12% | +2% | $11,926 – $48,475 | $23,851 – $96,950 | $11,926 – $48,475 | $17,001 – $64,850 |
| 22% | +10% | $48,476 – $103,350 | $96,951 – $206,700 | $48,476 – $103,350 | $64,851 – $103,350 |
| 24% | +2% | $103,351 – $197,300 | $206,701 – $394,600 | $103,351 – $197,300 | $103,351 – $197,300 |
| 32% | +8% | $197,301 – $250,525 | $394,601 – $501,050 | $197,301 – $250,525 | $197,301 – $250,500 |
| 35% | +3% | $250,526 – $626,350 | $501,051 – $751,600 | $250,526 – $375,800 | $250,501 – $626,350 |
| 37% | +2% | Over $626,350 | Over $751,600 | Over $375,800 | Over $626,350 |
2025 Standard Deduction Amounts
| Filing Status | Standard Deduction |
|---|---|
| Single | $15,750 |
| Married Filing Jointly | $31,500 |
| Head of Household | $23,625 |
| Married Filing Separately | $15,750 |
2026 Federal Income Tax Brackets with Rate Changes
| Tax Rate | Rate Increase | Single Filers | Married Filing Jointly | Married Filing Separately | Head of Household |
|---|---|---|---|---|---|
| 10% | — | Up to $12,400 | Up to $24,800 | Up to $12,400 | Up to $17,700 |
| 12% | +2% | $12,401 – $50,400 | $24,801 – $100,800 | $12,401 – $50,400 | $17,701 – $67,450 |
| 22% | +10% | $50,401 – $105,700 | $100,801 – $211,400 | $50,401 – $105,700 | $67,451 – $105,700 |
| 24% | +2% | $105,701 – $201,775 | $211,401 – $403,550 | $105,701 – $201,775 | $105,701 – $201,750 |
| 32% | +8% | $201,776 – $256,225 | $403,551 – $512,450 | $201,776 – $256,225 | $201,751 – $256,200 |
| 35% | +3% | $256,226 – $640,600 | $512,451 – $768,700 | $256,226 – $384,350 | $256,201 – $640,600 |
| 37% | +2% | Over $640,600 | Over $768,700 | Over $384,350 | Over $640,600 |
2026 Standard Deduction Amounts
| Filing Status | Standard Deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Head of Household | $24,150 |
| Married Filing Separately | $16,100 |