2025 Tax Tables

Resources & Tools
Tax Tables

Individual, Trusts & Estates, and Corporate Income Tax Rates for 2025 as Follows:

Single Individuals
If taxable income is over:	But not over:	The tax is:
$0	$11,925	10% of the amt over $0
$11,926	$48,475	$1,192.50 plus 12% of the amt over $11,925
$48,476	$103,350	$5,578.50 plus 22% of the amt over $48,475
$103,351	$197,300	$17,651.00 plus 24% of the amt over $103,350
$197,301	$250,525	$40,199.00 plus 32% of the amt over $197,300
$250,526	$626,350	$57,231.00 plus 35% of the amt over $250,525
$626,351	no limit	$188,769.75 plus 37% of the amt over $626,350

Married Filing Jointly or Qualifying Widow(er)
If taxable income is over:	But not over:	The tax is:
$0	$23,850	10% of the amt over $0
$23,851	$96,950	$2,385.00 plus 12% of the amt over $23,850
$96,951	$206,700	$11,157.00 plus 22% of the amt over $96,950
$206,701	$394,600	$35,302.00 plus 24% of the amt over $206,700
$394,601	$501,050	$80,398.00 plus 32% of the amt over $394,600
$501,051	$751,600	$114,462.00 plus 35% of the amt over $501,050
$751,601	no limit	$202,154.50 plus 37% of the amt over $751,600

Married Filing Separately
If taxable income is over:	But not over:	The tax is:
$0	$11,925	10% of the amt over $0
$11,926	$48,475	$1,192.50 plus 12% of the amt over $11,925
$48,476	$103,350	$5,578.50 plus 22% of the amt over $48,475
$103,351	$197,300	$17,651.00 plus 24% of the amt over $103,350
$197,301	$250,525	$40,199.00 plus 32% of the amt over $197,300
$250,526	$375,800	$57,231.00 plus 35% of the amt over $250,525
$375,801	no limit	$101,077.25 plus 37% of the amt over $375,800

Head of Household
If taxable income is over:	But not over:	The tax is:
$0	$17,000	10% of the amt over $0
$17,001	$64,850	$1,700.00 plus 12% of the amt over $17,000
$64,851	$103,350	$7,442.00 plus 22% of the amt over $64,850
$103,351	$197,300	$15,912.00 plus 24% of the amt over $103,350
$197,301	$250,500	$38,460.00 plus 32% of the amt over $197,300
$250,501	$626,350	$55,484.00 plus 35% of the amt over $250,500
$626,351	no limit	$187,031.50 plus 37% of the amt over $626,350

Trusts and Estates
If taxable income is over:	But not over:	The tax is:
$0	$3,150	10% of the amt over $0
$3,151	$11,450	$315.00 plus 24% of the amt over $3,150
$11,451	$15,650	$2,307.00 plus 35% of the amt over $11,450
$15,651	no limit	$3,777.00 plus 37% of the amt over $15,650

Corporations C corporations in the United States are subject to a federal corporate income tax rate of 21%

2024 Tax Tables

Resources & Tools
Tax Tables

Individual, Trusts & Estates, and Corporate Income Tax Rates for 2024 as Follows:

Single Individuals
If taxable income is over:	But not over:	The tax is:
$0	$11,600	10% of the amt over $0
$11,601	$47,150	$1,160.00 plus 12% of the amt over $11,600
$47,151	$100,525	$5,426.00 plus 22% of the amt over $47,150
$100,526	$191,950	$17,168.50 plus 24% of the amt over $100,525
$191,951	$243,725	$39,110.50 plus 32% of the amt over $191,950
$243,726	$609,350	$55,678.50 plus 35% of the amt over $243,725
$609,351	no limit	$183,647.25 plus 37% of the amt over $609,350

Married Filing Jointly or Qualifying Widow(er)
If taxable income is over:	But not over:	The tax is:
$0	$23,200	10% of the amt over $0
$23,201	$94,300	$2,320.00 plus 12% of the amt over $23,200
$94,301	$201,050	$10,852.00 plus 22% of the amt over $94,300
$201,051	$383,900	$34,337.00 plus 24% of the amt over $201,050
$383,901	$487,450	$78,221.00 plus 32% of the amt over $383,900
$487,451	$731,200	$111,357.00 plus 35% of the amt over $487,450
$731,201	no limit	$196,669.50 plus 37% of the amt over $731,200

Married Filing Separately
If taxable income is over:	But not over:	The tax is:
$0	$11,600	10% of the amt over $0
$11,601	$47,150	$1,160.00 plus 12% of the amt over $11,600
$47,151	$100,525	$5,426.00 plus 22% of the amt over $47,150
$100,526	$191,950	$17,168.50 plus 24% of the amt over $100,525
$191,951	$243,725	$39,110.50 plus 32% of the amt over $191,950
$243,726	$365,600	$55,678.50 plus 35% of the amt over $243,725
$365,601	no limit	$98,334.75 plus 37% of the amt over $365,600

Head of Household
If taxable income is over:	But not over:	The tax is:
$0	$16,550	10% of the amt over $0
$16,551	$63,100	$1,655.00 plus 12% of the amt over $16,550
$63,101	$100,500	$7,241.00 plus 22% of the amt over $63,100
$100,501	$191,950	$15,469.00 plus 24% of the amt over $100,500
$191,951	$243,700	$37,417.00 plus 32% of the amt over $191,950
$243,701	$609,350	$53,977.00 plus 35% of the amt over $243,700
$609,351	no limit	$181,954.50 plus 37% of the amt over $609,350

Trusts and Estates
If taxable income is over:	But not over:	The tax is:
$0	$3,100	10% of the amt over $0
$3,101	$11,150	$310.00 plus 24% of the amt over $3,100
$11,151	$15,200	$2,242.00 plus 35% of the amt over $11,150
$15,201	no limit	$3,659.50 plus 37% of the amt over $15,200

Corporations C corporations in the United States are subject to a federal corporate income tax rate of 21%