These figures are for the 2025 tax year. Find your tax rate below.

Schedule X – Single

If taxable income is over: But not over: The tax is:

$0 $11,925 10% of taxable income

$11,925 $48,475 $1,192.50 plus 12% of the amount over $11,925

$48,475 $103,350 $5,578.50 plus 22% of the amount over $48,475

$103,350 $197,300 $17,651.00 plus 24% of the amount over $103,350

$197,300 $250,525 $40,199.00 plus 32% of the amount over $197,300

$250,525 $626,350 $57,231.00 plus 35% of the amount over $250,525

$626,350 no limit $188,769.75 plus 37% of the am

Schedule Y-1 – Married Filing Jointly or Qualifying Widow(er)

If taxable income is over: But not over: The tax is:

$0 $23,850 10% of taxable income

$23,850 $96,950 $2,385.00 plus 12% of the amount over $23,850

$96,950 $206,700 $11,157.00 plus 22% of the amount over $96,950

$206,700 $394,600 $35,302.00 plus 24% of the amount over $206,700

$394,600 $501,050 $80,398.00 plus 32% of the amount over $394,600

$501,050 $751,600 $114,462.00 plus 35% of the amount over $501,050

$751,600 no limit $202,154.50 plus 37% of the amount over $751,600

Schedule Y-2 – Married Filing Separately

If taxable income is over: But not over: The tax is:

$0 $11,925 10% of taxable income

$11,925 $48,475 $1,192.50 plus 12% of the amount over $11,925

$48,475 $103,350 $5,578.50 plus 22% of the amount over $48,475

$103,350 $197,300 $17,651.00 plus 24% of the amount over $103,350

$197,300 $250,525 $40,199.00 plus 32% of the amount over $197,300

$250,525 $375,800 $57,231.00 plus 35% of the amount over $250,525

$375,800 no limit $101,077.25 plus 37% of the amount over $375,800

Schedule Z – Head of Household

If taxable income is over: But not over: The tax is:

$0 $17,000 10% of taxable income

$17,000 $64,850 $1,700.00 plus 12% of the amount over $17,000

$64,850 $103,350 $7,442.00 plus 22% of the amount over $64,850

$103,350 $197,300 $15,912.00 plus 24% of the amount over $103,350

$197,300 $250,500 $38,460.00 plus 32% of the amount over $197,300

$250,500 $626,350 $55,484.00 plus 35% of the amount over $250,500

$626,350 no limit $187,031.50 plus 37% of the amount over $626,350

Source: Internal Revenue Service, 2025