2025 Tax Year
Federal income tax brackets.
The U.S. tax system is progressive — your income is taxed in layers, not all at one flat rate.
2025 Standard Deduction: Single — $15,000. Your taxable income is your gross income minus this deduction (or itemized deductions if higher).
| Tax rate | Income from | Income to |
|---|---|---|
| 10% | $0 | $11,925 |
| 12% | $11,925 | $48,475 |
| 22% | $48,475 | $103,350 |
| 24% | $103,350 | $197,300 |
| 32% | $197,300 | $250,525 |
| 35% | $250,525 | $626,350 |
| 37% | $626,350 | No limit |
How progressive taxation works
Your marginal tax rate is the rate on your highest dollar of income — but only that portion is taxed at that rate. A single filer earning $50,000 pays 10% on the first $11,925, 12% on income from $11,925 to $48,475, and only 22% on the remaining ~$1,525. Their effective (average) rate is well below 22%.
These are federal brackets only. Florida has no state income tax, so Florida residents only owe federal income tax plus self-employment tax (if applicable).
For planning purposes only. Consult a tax professional for your specific situation. Brackets reflect the 2025 tax year.