For the 2025 tax year (taxes filed in 2026), there are seven federal income tax brackets for single filers, with rates ranging from 10% to 37%. These brackets are adjusted annually for inflation by the IRS.
2025 Federal Income Tax Brackets for Single Filers
The table below shows the ordinary income tax rates and the corresponding taxable income ranges for single individuals for the 2025 tax year.
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | $0 to $11,925 |
| 12% | $11,926 to $48,475 |
| 22% | $48,476 to $103,350 |
| 24% | $103,351 to $197,300 |
| 32% | $197,301 to $250,525 |
| 35% | $250,526 to $626,350 |
| 37% | Over $626,350 |
Related Information
- Marginal vs. Effective Rate: The U.S. has a progressive tax system, meaning you pay the specified rate only on the income that falls within that particular bracket, not your entire income. Your effective tax rate (the average rate you pay overall) will be lower than your top marginal tax rate.
- Standard Deduction: For the 2025 tax year, the standard deduction for single filers is $15,750. This amount is subtracted from your gross income to determine your taxable income, unless you itemize your deductions.
- Filing Deadline: Taxes for the 2025 tax year are due by April 15, 2026
Electronic Filing Recommendation
Filing electronically is strongly recommended:
Accuracy: Tax software automatically applies the correct tax brackets and standard deduction
Save 10% on TurboTax Electronic Tax Filing! Get this offer and save 10% on TurboTax Electronic Tax Filing! Error reduction: Avoids mistakes in calculating marginal and effective tax rates
Speed: Faster IRS processing and quicker refunds via direct deposit
Integration: E-filing software can combine tax credits, deductions, and other forms seamlessly, including Schedule 1-A for new deductions in 2025
Tip: Keep records of all income, deductions, and credits, including digital assets or self-employment income, to ensure proper reporting and maximum tax savings.
| Save 10% on TurboTax Electronic Tax Filing! |
| Take advantage of this offer and save 10% on TurboTax Electronic Tax Filing! |
