2024 and 2025 Tax Brackets and Federal Income Tax Rates

There are seven income tax rates, ranging from 10% to 37%. Which federal income tax brackets are you in? See how they work and how to cut your taxes.

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In 2024 and 2025, there are seven federal income tax rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. These rates will remain unchanged through 2025, thanks to the Tax Cuts and Jobs Act of 2017.

How much you pay depends on your income and your filing status (whether you're single, married, etc.). Contrary to popular belief, your income isn’t usually taxed at one single rate. Instead, parts of your earnings can fall into different brackets, which means you can end up paying several tax rates on different pieces of your income.

See the tax tables and brackets for 2024 and 2025 below, plus compare prior-year tax rates to see how brackets have changed over time.

» Ready to crunch the numbers? Estimate your bill with NerdWallet's tax calculator

2024 tax brackets

The 2024 tax brackets apply to income earned this year, which is reported on tax returns filed in 2025. Click below to see the total taxes owed for each filing status.

Tax rate

Single

Married filing jointly

Married filing separately

Head of household

10%

$0 to $11,600

$0 to $23,200

$0 to $11,600

$0 to $16,550

12%

$11,601 to $47,150

$23,201 to $94,300

$11,601 to $47,150

$16,551 to $63,100

22%

$47,151 to $100,525

$94,301 to $201,050

$47,151 to $100,525

$63,101 to $100,500

24%

$100,526 to $191,950

$201,051 to $383,900

$100,526 to $191,950

$100,501 to $191,950

32%

$191,951 to $243,725

$383,901 to $487,450

$191,951 to $243,725

$191,951 to $243,700

35%

$243,726 to $609,350

$487,451 to $731,200

$243,726 to $365,600

$243,701 to $609,350

37%

$609,351 or more

$731,201 or more

$365,601 or more

$609,351 or more

Source: IRS.

Tax rate

Taxable income bracket

Tax owed

10%

$0 to $11,600.

10% of taxable income.

12%

$11,601 to $47,150.

$1,160 plus 12% of the amount over $11,600.

22%

$47,151 to $100,525.

$5,426 plus 22% of the amount over $47,150.

24%

$100,526 to $191,950.

$17,168.50 plus 24% of the amount over $100,525.

32%

$191,951 to $243,725.

$39,110.50 plus 32% of the amount over $191,950.

35%

$243,726 to $609,350.

$55,678.50 plus 35% of the amount over $243,725.

37%

$609,351 or more.

$183,647.25 plus 37% of the amount over $609,350.

Tax rate

Taxable income bracket

Taxes owed

10%

$0 to $23,200.

10% of taxable income.

12%

$23,201 to $94,300.

$2,320 plus 12% of the amount over $23,200.

22%

$94,301 to $201,050.

$10,852 plus 22% of the amount over $94,300.

24%

$201,051 to $383,900.

$34,337 plus 24% of the amount over $201,050.

32%

$383,901 to $487,450.

$78,221 plus 32% of the amount over $383,900.

35%

$487,451 to $731,200.

$111,357 plus 35% of the amount over $487,450.

37%

$731,201 or more.

$196,669.50 + 37% of the amount over $731,200.

Tax rate

Taxable income bracket

Taxes owed

10%

$0 to $11,600.

10% of taxable income.

12%

$11,601 to $47,150.

$1,160 plus 12% of the amount over $11,600.

22%

$47,151 to $100,525.

$5,426 plus 22% of the amount over $47,150.

24%

$100,526 to $191,950.

$17,168.50 plus 24% of the amount over $100,525.

32%

$191,951 to $243,725.

$39,110.50 plus 32% of the amount over $191,950.

35%

$243,726 to $365,600

$55,678.50 plus 35% of the amount over $243,725.

37%

$365,601 or more.

$98,334.75 plus 37% of the amount over $365,600.

Tax rate

Taxable income bracket

Tax owed

10%

$0 to $16,550.

10% of taxable income.

12%

$16,551 to $63,100.

$1,655 plus 12% of the amount over $16,550.

22%

$63,101 to $100,500.

$7,241 plus 22% of the amount over $63,100.

24%

$100,501 to $191,950.

$15,469 plus 24% of the amount over $100,500.

32%

$191,951 to $243,700.

$37,417 plus 32% of the amount over $191,950.

35%

$243,701 to $609,350.

$53,977 plus 35% of the amount over $243,700.

37%

$609,351 or more.

$181,954.50 plus 37% of the amount over $609,350.

2025 tax brackets

The 2025 tax brackets apply to income earned next year, which is reported on tax returns filed in 2026. Click below to see the total taxes owed for each filing status.

Tax rate

Single

Married filing jointly

Married filing separately

Head of household

10%

$0 to $11,925

$0 to $23,850

$0 to $11,925

$0 to $17,000

12%

$11,926 to $48,475

$23,851 to $96,950

$11,926 to $48,475

$17,001 to $64,850

22%

$48,476 to $103,350

$96,951 to $206,700

$48,476 to $103,350

$64,851 to $103,350

24%

$103,351 to $197,300

$206,701 to $394,600

$103,351 to $197,300

$103,351 to $197,300

32%

$197,301 to $250,525

$394,601 to $501,050

$197,301 to $250,525

$197,301 to $250,500

35%

$250,526 to $626,350

$501,051 to $751,600

$250,526 to $375,800

$250,501 to $626,350

37%

$626,351 or more

$751,601 or more

$375,801 or more

$626,351 or more

Source: IRS.

Tax rate

Taxable income bracket

Tax owed

10%

$0 to $11,925.

10% of taxable income.

12%

$11,926 to $48,475.

$1,192.50 plus 12% of the amount over $11,925.

22%

$48,476 to $103,350.

$5,578.50 plus 22% of the amount over $48,475.

24%

$103,351 to $197,300.

$17,651 plus 24% of the amount over $103,350.

32%

$197,301 to $250,525.

$40,199 plus 32% of the amount over $197,300.

35%

$250,526 to $626,350.

$57,231 plus 35% of the amount over $250,525.

37%

$626,351 or more.

$188,769.75 plus 37% of the amount over $626,350.

Tax rate

Taxable income bracket

Taxes owed

10%

$0 to $23,850.

10% of taxable income.

12%

$23,851 to $96,950.

$2,385 plus 12% of the amount over $23,850.

22%

$96,951 to $206,700.

$11,157 plus 22% of the amount over $96,950.

24%

$206,701 to $394,600.

$35,302 plus 24% of the amount over $206,700.

32%

$394,601 to $501,050.

$80,398 plus 32% of the amount over $394,600.

35%

$501,051 to $751,600.

$114,462 plus 35% of the amount over $501,050.

37%

$751,601 or more.

$202,154.50 plus 37% of the amount over $751,600.

Tax rate

Taxable income bracket

Taxes owed

10%

$0 to $11,925.

10% of taxable income.

12%

$11,926 to $48,475.

$1,192.50 plus 12% of the amount over $11,925.

22%

$48,476 to $103,350.

$5,578.50 plus 22% of the amount over $48,475.

24%

$103,351 to $197,300.

$17,651 plus 24% of the amount over $103,350.

32%

$197,301 to $250,525.

$40,199 plus 32% of the amount over $197,300.

35%

$250,526 to $375,800.

$57,231 plus 35% of the amount over $250,525.

37%

$375,801 or more.

$101,077.25 plus 37% of the amount over $375,800.

Tax rate

Taxable income bracket

Tax owed

10%

$0 to $17,000.

10% of taxable income.

12%

$17,001 to $64,850.

$1,700 plus 12% of the amount over $17,000.

22%

$64,851 to $103,350.

$7,442 plus 22% of the amount over $64,850.

24%

$103,351 to $197,300.

$15,912 plus 24% of the amount over $103,350.

32%

$197,301 to $250,500.

$38,460 plus 32% of the amount over $197,300.

35%

$250,501 to $626,350.

$55,484 plus 35% of the amount over $250,500.

37%

$626,351 or more.

$187,031.50 plus 37% of the amount over $626,350.

How tax brackets and tax rates work

1. What are income tax brackets?

The U.S. has a progressive tax system, which means that people with higher incomes are subject to higher federal tax rates, and people with lower incomes are subject to lower income tax rates.

The government decides how much tax you owe by dividing your taxable income into chunks — also known as tax brackets — and each individual chunk gets taxed at a corresponding tax rate. Tax rates can range from 10% to 37%.

The beauty of tax brackets is that no matter which bracket(s) you’re in, you generally won’t pay that tax rate on your entire income. The highest tax rate you pay applies to only a portion of your income.

Federal tax brackets example: If you had $50,000 of taxable income in 2024 as a single filer, you’d pay 10% on that first $11,600 and 12% on the chunk of income between $11,601 and $47,150. Then you’d pay 22% on the rest because some of your $50,000 of taxable income falls into the 22% tax bracket. The total bill would be about $6,053 — about 12% of your taxable income — even though your highest bracket is 22%. That 12% is your effective tax rate.

» Need to back up? How to calculate taxable income

2. How do tax brackets and rates work on the state level?

States may handle taxes differently than the federal government. Your state might have different brackets, or it might altogether use a different system. Colorado, for example, has a flat tax rate of 4.4% on taxable income, and some states, such as Wyoming, don't have a state income tax.

3. Are income tax brackets adjusted?

Each year, all the federal income tax brackets — the window of income where a certain tax rate ends and begins — are updated to reflect the current rate of inflation. These tweaks, formally known as inflation adjustments, are a critical part of the tax code.

Bracket adjustments can help prevent taxpayers from ending up in a higher tax bracket as their cost of living rises, a scenario called “bracket creep." They can also lower taxes for those whose compensation has not kept up with inflation.

Tax inflation adjustment example

  • In 2024, a single filer making $48,000 of taxable income pays a 10% tax rate on $11,600 of their earnings, a 12% tax rate on the portion of the earnings between $11,601 and $47,150, and a 22% tax rate on the remaining $850 that falls into that final tax bracket.

  • Assuming this taxpayer's income does not change in 2025, they will now pay 10% on earnings up to $11,925 and 12% on the rest. In other words, they will no longer pay 22% on any part of their income. This is because the upper end of the 12% tax bracket has been updated from $47,150 to $48,475, which allows this taxpayer to shelter more of their income from a higher tax rate.

What is a marginal tax rate?

The marginal tax rate is the tax rate paid on the last dollar of taxable income. It typically equates to your highest tax bracket.

For example, if you're a single filer in 2024 with $35,000 of taxable income, portions of your income would be taxed at 10% and 12%. If your taxable income went up by $1, you would pay 12% on that extra dollar, too.

What is an effective tax rate?

Your effective tax rate is the percentage of your taxable income that you pay in taxes. To determine your effective tax rate, divide your total tax owed (line 24) on Form 1040 by your total taxable income (line 15).

How to reduce taxes owed

Two common ways of reducing your tax bill are credits and deductions.

  • Tax credits can reduce your tax bill on a dollar-for-dollar basis; they don't affect what bracket you're in.

  • Tax deductions, on the other hand, reduce how much of your income is subject to taxes. Generally, deductions lower your taxable income by the percentage of your highest federal income tax bracket. So, if you fall into the 22% tax bracket, a $1,000 deduction could save you $220.

In other words, take all the tax deductions you can claim. Deductions can reduce your taxable income and could kick you to a lower bracket, which means you pay a lower tax rate.

Tax brackets and rates for 2015-2023

Curious how federal income tax brackets and rates have changed over the years? Take a look back.

Tax rate

Single

Married filing jointly

Married filing separately

Head of household

10%

$0 to $11,000

$0 to $22,000

$0 to $11,000

$0 to $15,700

12%

$11,001 to $44,725

$22,001 to $89,450

$11,001 to $44,725

$15,701 to $59,850

22%

$44,726 to $95,375

$89,451 to $190,750

$44,726 to $95,375

$59,851 to $95,350

24%

$95,376 to $182,100

$190,751 to $364,200

$95,376 to $182,100

$95,351 to $182,100

32%

$182,101 to $231,250

$364,201 to $462,500

$182,101 to $231,250

$182,101 to $231,250

35%

$231,251 to $578,125

$462,501 to $693,750

$231,251 to $346,875

$231,251 to $578,100

37%

$578,126 or more

$693,751 or more

$346,876 or more

$578,101 or more

Tax rate

Single

Married, filing jointly

Married, filing separately

Head of household

10%

$0 to $10,275.

$0 to $20,550.

$0 to $10,275.

$0 to $14,650.

12%

$10,276 to $41,775.

$20,551 to $83,550.

$10,276 to $41,775.

$14,651 to $55,900.

22%

$41,776 to $89,075.

$83,551 to $178,150.

$41,776 to $89,075.

$55,901 to $89,050.

24%

$89,076 to $170,050.

$178,151 to $340,100.

$89,076 to $170,050.

$89,051 to $170,050.

32%

$170,051 to $215,950.

$340,101 to $431,900.

$170,051 to $215,950.

$170,051 to $215,950.

35%

$215,951 to $539,900.

$431,901 to $647,850.

$215,951 to $323,925.

$215,951 to $539,900.

37%

$539,901 or more.

$647,851 or more.

$323,926 or more.

$539,901 or more.

Tax rate

Single

Married, filing jointly

Married, filing separately

Head of household

10%

$0 to $9,950

$0 to $19,900

$0 to $9,950

$0 to $14,200

12%

$9,951 to $40,525

$19,901 to $81,050

$9,951 to $40,525

$14,201 to $54,200

22%

$40,526 to $86,375

$81,051 to $172,750

$40,526 to $86,375

$54,201 to $86,350

24%

$86,376 to $164,925

$172,751 to $329,850

$86,376 to $164,925

$86,351 to $164,900

32%

$164,926 to $209,425

$329,851 to $418,850

$164,926 to $209,425

$164,901 to $209,400

35%

$209,426 to $523,600

$418,851 to $628,300

$209,426 to $314,150

$209,401 to $523,600

37%

$523,601 or more

$628,301 or more

$314,151 or more

$523,601 or more

Tax rate

Single

Married, filing jointly

Married, filing separately

Head of household

10%

$0 to $9,875

$0 to $19,750

$0 to $9,875

$0 to $14,100

12%

$9,876 to $40,125

$19,751 to $80,250

$9,876 to $40,125

$14,101 to $53,700

22%

$40,126 to $85,525

$80,251 to $171,050

$40,126 to $85,525

$53,701 to $85,500

24%

$85,526 to $163,300

$171,051 to $326,600

$85,526 to $163,300

$85,501 to $163,300

32%

$163,301 to $207,350

$326,601 to $414,700

$163,301 to $207,350

$163,301 to $207,350

35%

$207,351 to $518,400

$414,701 to $622,050

$207,351 to $311,025

$207,351 to $518,400

37%

$518,401 or more

$622,051 or more

$311,026 or more

$518,401 or more

Tax rate

Single

Married, filing jointly

Married, filing separately

Head of household

10%

$0 to $9,700

$0 to $19,400

$0 to $9,700

$0 to $13,850

12%

$9,701 to $39,475

$19,401 to $78,950

$9,701 to $39,475

$13,851 to $52,850

22%

$39,476 to $84,200

$78,951 to $168,400

$39,476 to $84,200

$52,851 to $84,200

24%

$84,201 to $160,725

$168,401 to $321,450

$84,201 to $160,725

$84,201 to $160,700

32%

$160,726 to $204,100

$321,451 to $408,200

$160,726 to $204,100

$160,701 to $204,100

35%

$204,101 to $510,300

$408,201 to $612,350

$204,101 to $306,175

$204,101 to $510,300

37%

$510,301 or more

$612,351 or more

$306,176 or more

$510,301 or more

Tax rate

Single

Married, filing jointly

Married, filing separately

Head of household

10%

$0 to $9,525

$0 to $19,050

$0 to $9,525

$0 to $13,600

12%

$9,526 to $38,700

$19,051 to $77,400

$9,526 to $38,700

$13,601 to $51,800

22%

$38,701 to $82,500

$77,401 to $165,000

$38,701 to $82,500

$51,801 to $82,500

24%

$82,501 to $157,500

$165,001 to $315,000

$82,501 to $157,500

$82,501 to $157,500

32%

$157,501 to $200,000

$315,001 to $400,000

$157,501 to $200,000

$157,501 to $200,000

35%

$200,001 to $500,000

$400,001 to $600,000

$200,001 to $300,000

$200,001 to $500,000

37%

$500,001 or more

$600,001 or more

$300,001 or more

$500,001 or more

Tax rate

Single

Married, filing jointly

Married, filing separately

Head of household

10%

$0 to $9,325

$0 to $18,650

$0 to $9,325

$0 to $13,350

15%

$9,326 to $37,950

$18,651 to $75,900

$9,326 to $37,950

$13,351 to $50,800

25%

$37,951 to $91,900

$75,901 to $153,100

$37,951 to $76,550

$50,801 to $131,200

28%

$91,901 to $191,650

$153,101 to $233,350

$76,551 to $116,675

$131,201 to $212,500

33%

$191,651 to $416,700

$233,351 to $416,700

$116,676 to $208,350

$212,501 to $416,700

35%

$416,701 to $418,400

$416,701 to $470,700

$208,351 to $235,350

$416,701 to $444,550

39.6%

$418,401 or more

$470,701 or more

$235,351 or more

$444,551 or more

Tax rate

Single

Married, filing jointly

Married, filing separately

Head of household

10%

$0 to $9,275

$0 to $18,550

$0 to $9,275

$0 to $13,250

15%

$9,276 to $37,650

$18,550 to $75,300

$9,275 to $37,650

$13,250 to $50,400

25%

$37,650 to $91,150

$75,300 to $151,900

$37,650 to $75,950

$50,400 to $130,150

28%

$91,150 to $190,150

$151,900 to $231,450

$75,950 to $115,725

$130,150 to $210,800

33%

$190,150 to $413,350

$231,450 to $413,350

$115,725 to $206,675

$210,800 to $413,350

35%

$413,350 to $415,050

$413,350 to $466,950

$206,675 to $233,475

$413,350 to $441,000

39.6%

$415,050 or more

$466,950 or more

$233,475 or more

$441,000 or more

Tax rate

Single

Married, filing jointly

Married, filing separately

Head of household

10%

$0 to $9,225

$0 to $18,450

$0 to $9,225

$0 to $13,150

15%

$9,226 to $37,450

$18,451 to $74,900

$9,226 to $37,450

$13,151 to $50,200

25%

$37,451 to $90,750

$74,901 to $151,200

$37,451 to $75,600

$50,201 to $129,600

28%

$90,751 to $189,300

$151,201 to $230,450

$75,601 to $115,225

$129,601 to $209,850

33%

$189,301 to $411,500

$230,451 to $411,500

$115,226 to $205,750

$209,851 to $411,500

35%

$411,501 to $413,200

$411,501 to $464,850

$205,751 to $232,425

$411,501 to $439,000

39.6%

$413,201 or more

$464,851 or more

$232,426 or more

$439,001 or more

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