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Federal Tax Brackets and Tax Rates
The basics on federal income tax rates
To determine your marginal tax rate, which is your highest federal tax bracket, you’ll need to know two things:
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Your filing status: You may file as Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualified Surviving Spouse.
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Your taxable income: It’s the total of your taxable income sources which may also include investment interest and taxable retirement distributions, etc.
2025
Year | Tax Rate | Single Filers / Married Filing Separately | Married Filing Jointly / Qualifying Surviving Spouses | Heads of Households |
|---|---|---|---|---|
2025 | 10% | $0 – $11,925 | $0 – $23,850 | $0 – $17,000 |
2025 | 12% | $11,926 – $48,475 | $23,851 – $96,950 | $17,001 – $64,850 |
2025 | 22% | $48,476 – $103,350 | $96,951 – $206,700 | $64,851 – $103,350 |
2025 | 24% | $103,351 – $197,300 | $206,701 – $394,600 | $103,351 – $197,300 |
2025 | 32% | $197,301 – $250,525 | $364,601 – $501,050 | $197,301 – $250,500 |
2025 | 35% | $250,526 – $626,350 (Single) / $250,526 – $375,800 (MFS) | $501,051 – $751,600 | $250,501 – $626,351 |
2025 | 37% | $626,351 or more (Single) / $375,801 or more (MFS) | $751,601 or more | $626,351 or more |
2026
Year | Tax Rate | Single Filers / Married Filing Separately | Married Filing Jointly / Qualifying Surviving Spouses | Heads of Households |
|---|---|---|---|---|
2026 | 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
2026 | 12% | $12,401 – $50,400 | $24,801 – $100,800 | $17,701 – $67,450 |
2026 | 22% | $50,401 – $105,700 | $100,801 – $211,400 | $67,451 – $105,700 |
2026 | 24% | $105,701 – $201,775 | $211,401 – $403,550 | $105,701 – $201,750 |
2026 | 32% | $201,776 – $256,225 | $403,551 – $512,450 | $201,751 – $256,200 |
2026 | 35% | $256,226 – $640,600 (Single) / $256,226 – $384,350 (MFS) | $512,451 – $768,700 | $256,201 – $640,600 |
2026 | 37% | $640,601 or more (Single) / $384,351 or more (MFS) | $768,701 or more | $640,601 or more |
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