Every year, a fresh wave of people Googles “tax brackets” for the same reason: you got a raise, started a side hustle, changed filing status, or you just want to stop guessing what your paycheck withholding is doing.
This page explains how marginal tax rates work. It also answers the timing question up front: the tables below are for the 2025 tax year (the return most people file in early 2026). When people say “April 2026 taxes,” they usually mean their 2025 return.
It also covers what makes 2026 different: under current law, the current individual tax rate structure is scheduled to change after 2025 unless Congress extends or replaces it.
Before the tables: what these brackets apply to
The tables below are the federal income tax brackets for ordinary income. That generally includes wages from a job, self-employment income, interest (with exceptions like some tax-exempt municipal bond interest), and most other everyday income.
- Brackets apply to taxable income, not your total salary. Taxable income is what is left after deductions (like the standard deduction or itemized deductions).
- These are federal brackets only. State income tax is separate.
- Long-term capital gains and qualified dividends use a different set of rates. If you invest, also see our capital gains primer: Capital gains tax rates.
Important note: Tax bracket thresholds are adjusted each year for inflation, and the underlying rate structure can also change due to legislation.
IRS source
The bracket thresholds on this page come from the IRS inflation adjustments for the 2025 tax year published in Revenue Procedure 2024-40. If you want to verify the official numbers, you can find Rev. Proc. 2024-40 on IRS.gov.
2026 is not locked in (TCJA sunset)
Here is the key planning issue: most individual provisions of the Tax Cuts and Jobs Act (TCJA) are scheduled to expire after December 31, 2025.
What that means for 2026: under current law, unless Congress extends or replaces the TCJA rules, the federal ordinary income tax brackets are scheduled to revert to the older, pre-TCJA rate structure (often summarized as 10%, 15%, 25%, 28%, 33%, 35%, 39.6%), along with other changes.
If TCJA expires, more than rates can change:
- Standard deduction levels
- Personal exemptions (which are currently set to $0)
- Various phaseouts and limitations
- Other parameters that affect your final taxable income and tax bill
So, what brackets should you use today?
- If you are trying to understand what you will file in April 2026, you are usually filing your 2025 tax return. Those 2025 brackets are known.
- If you are doing true 2026 planning (filed in early 2027), treat 2026 rates and thresholds as tentative until Congress acts.
2025 tax brackets (ordinary income)
The bracket thresholds below match the 2025 tax year (the return most people file in early 2026). Use the table that matches your filing status. Each bracket shows the portion of your taxable income taxed at that rate.
Single filers (2025)
| Rate | Taxable income over | Up 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 |
Married filing jointly (2025)
| Rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $23,850 |
| 12% | $23,850 | $96,950 |
| 22% | $96,950 | $206,700 |
| 24% | $206,700 | $394,600 |
| 32% | $394,600 | $501,050 |
| 35% | $501,050 | $751,600 |
| 37% | $751,600 | No limit |
Head of household (2025)
| Rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $17,000 |
| 12% | $17,000 | $64,850 |
| 22% | $64,850 | $103,350 |
| 24% | $103,350 | $197,300 |
| 32% | $197,300 | $250,500 |
| 35% | $250,500 | $626,350 |
| 37% | $626,350 | No limit |
Married filing separately (2025)
| Rate | Taxable income over | Up 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 | $375,800 |
| 37% | $375,800 | No limit |
If your situation is “I have a job plus side income,” the bracket tables still apply. The key is that your final tax is based on total taxable income across sources.
Tip: If you are trying to estimate taxable income quickly, start with your expected gross income and subtract your expected deductions (often the standard deduction). For 2025, the standard deduction is $15,000 for Single and Married Filing Separately, $30,000 for Married Filing Jointly, and $22,500 for Head of Household.
How marginal brackets work
The U.S. uses a progressive tax system. That means your income is sliced into layers, and each layer is taxed at its layer’s rate.
Your “top bracket” is just the rate on your last dollars. It is not a flat rate applied to all your income.
Also worth knowing: your marginal rate (your top bracket) is different from your effective tax rate (your total tax divided by your total income). Many people feel overtaxed because they confuse these two.
Example 1: raise and a higher bracket
Let’s say you are single and your taxable income is $48,000 in 2025. That sits mostly in the 12% bracket.
Now you get a raise and your taxable income becomes $52,000. You did not suddenly pay 22% on the entire $52,000.
- Your first $11,925 is taxed at 10%.
- The next chunk up to $48,475 is taxed at 12%.
- Only the amount over $48,475 is taxed at 22%.
So in this example, only $3,525 ($52,000 minus $48,475) gets the 22% rate.
In plain English: the raise is still a raise. The higher bracket only applies to the portion of income that crosses the line.
Example 2: bonus for joint filers
Say you are married filing jointly and your taxable income is $200,000 in 2025. That is still inside the 22% bracket. The 24% bracket starts at $206,700.
Now a $20,000 bonus pushes taxable income to $220,000.
- The income up to $206,700 is taxed across the lower brackets.
- Only the slice from $206,700 to $220,000 is taxed at 24%.
This is why you might see a bonus withheld at a higher rate on your paycheck, but your final tax bill still comes down to the bracket math on your return.
Why withholding can feel off
If you have ever gotten a raise and thought, “Wait, why did my take-home pay barely move?” two common culprits are:
- Withholding tables that assume steady pay across the year, plus certain bonus withholding rules.
- Benefit changes like higher retirement contributions or different health insurance premiums during open enrollment.
Also, many employers withhold bonuses using IRS supplemental wage rules (often a flat rate method, depending on how the bonus is paid). That can make a bonus check look “overwithheld” even if your final tax rate is lower once everything is totaled on your return.
If you want more control over your withholding so you do not get surprised at tax time, start here: How to fill out a W-4.
Quick checklist
- Confirm your filing status for the year you are planning: single, married jointly, head of household, or married separately.
- Estimate taxable income (gross income minus deductions).
- Identify your top bracket, then remember it only applies to your last dollars.
- Sanity-check your effective rate (total tax divided by total income) if you are trying to budget.
- Adjust your W-4 if you expect big changes like a new job, a second income, or a side hustle.
- If you have investments, check the separate rules for capital gains tax rates.
Common questions
Are these the rates for what I file in April 2026?
Usually, yes. In April 2026 most people file their 2025 tax return. That is why the tables on this page are labeled for 2025.
If you are trying to project your 2026 taxes (filed in early 2027), be aware the TCJA sunset could change both the brackets and other parts of the tax calculation.
Is my salary the same thing as taxable income?
No. Your salary (or wages) is a starting point. Taxable income is what is left after deductions. That is why two people with the same salary can land in different brackets.
Do capital gains use these brackets?
Short-term capital gains are generally taxed like ordinary income, so they effectively stack on top of these brackets. Long-term gains and qualified dividends usually follow separate rates. See: Capital gains tax rates.
Bottom line
Tax brackets are less scary once you see the layer cake approach. A higher bracket is not a penalty on your whole income. It is simply the rate on the next slice of dollars you earn.
If you are planning ahead, the two most helpful moves are (1) estimating your taxable income and (2) making sure your W-4 withholding matches your real life, not last year’s. For 2026 specifically, keep an eye on any TCJA-related changes that could shift rates, brackets, and deductions.