Federal Income Tax Brackets and Rates

2025

Tax Rate Single Filers Married Individuals Filing Joint
10% $0 to $11,925 $0 to $23,850
12% $11,925 to $48,475 $23,850 to $96,950
22% $48,475 to $103,350 $96,950 to $206,700
24% $103,350 to $197,300 $206,700 to $394,600
32% $197,300 to $250,525 $394,600 to $501,050
35% $250,525 to $626,350 $501,050 to $751,600
37% $626,350 or more $751,600 or more

2025

Filing Status Standard Deduction
Single; Married Filing Separately $15,000
Married Filing Jointly & Surviving Spouses $30,000

Medicare Part B Premium

Beneficiaries who file individual tax returns with modified adjusted gross income Beneficiaries who file joint tax returns with modified adjusted gross income Income-Related Monthly Adjustment Amount Monthly Premium
Less than or equal to $106,000 Less than or equal to $212,000 $0.00 $185.00
Greater than $106,000 and less than or equal to $133,000 Greater than $212,000 and less than or equal to $266,000 $74.00 $259.00
Greater than $133,000 and less than or equal to $167,000 Greater than $258,000 and less than or equal to $322,000 $185.00 $370.00
Greater than $167,000 and less than or equal to $200,000 Greater than $322,000 and less than or equal to $386,000 $295.90 $480.90
Greater than $200,000 and less than $500,000 Greater than $386,000 and less than $750,000 $406.90 $591.90
Greater than or equal to $500,000 Greater than or equal to $750,000 $443.30 $628.90

irs.gov: IRS provides tax inflation adjustments for tax year 2025

irs.gov: Federal income tax rates and brackets

cms.gov: 2025 Medicare Parts A & B Premiums and Deductibles