Individuals

Schedule X-Single

If taxable income is over:	But not over:	The tax is:
$ 0	$ 11,925	10% of taxable income
$ 11,925	$ 48,475	$1,192.50 plus 12% of the excess over $11,925
$ 48,475	$ 103,350	$5,578.50 plus 22% of the excess over $48,475
$ 103,350	$ 197,300	$17,651 plus 24% of the excess over $103,350
$ 197,300	$ 250,525	$40,199 plus 32% of the excess over $197,300
$ 250,525	$ 626,350	$57,231 plus 35% of the excess over $250,525
$ 626,350	—	$188,769.75 plus 37% of the excess over $626,350

Schedule Y-1-Married Filing Jointly or Qualifying surviving spouse

If taxable income is over: But not over: The tax is:

$          0 $ 23,850 10% of taxable income

$ 23,850 $ 96,950 $2,385 plus 12% of the excess over $23,850

$ 96,950 $ 206,700 $11,157 plus 22% of the excess over $96,950

$ 206,700 $ 394,600 $35,302 plus 24% of the excess over $206,700

$ 394,600 $ 501,050 $80,398 plus 32% of the excess over $394,600

$ 501,050 $ 751,600 $114,462 plus 35% of the excess over $501,050

$ 751,600 — $202,154.50 plus 37% of the excess over $751,600

Schedule Z-Head of Household

If taxable income is over: But not over: The tax is:

$          0 $ 17,000 10% of taxable income

$ 17,000 $ 64,850 $1,700 plus 12% of the excess over $17,000

$ 64,850 $ 103,350 $7,442 plus 22% of the excess over $64,850

$ 103,350 $ 197,300 $15,912 plus 24% of the excess over $103,350

$ 197,300 $ 250,500 $38,460 plus 32% of the excess over $197,300

$ 250,500 $ 626,350 $55,484 plus 35% of the excess over $250,500

$ 626,350 — $187,031.50 plus 37% of the excess over $626,350

Schedule Y-2-Married Filing Separately

If taxable income is over: But not over: The tax is:

$          0 $    11,925 10% of taxable income

$    11,925 $ 48,475 $1,192.5 plus 12% of the excess over $11,925

$ 48,475 $ 103,350 $5,578.50 plus 22% of the excess over $48,475

$ 103,350 $ 197,300 $17,651 plus 24% of the excess over $103,350

$ 197,300 $ 250,525 $40,199 plus 32% of the excess over $197,300

$ 250,525 $ 375,800 $57,231 plus 35% of the excess over $250,525

$ 375,800 — $101,077.25 plus 37% of the excess over $375,800

If taxable income is over:	But not over:	The tax is:
$ 0	$ 23,850	10% of taxable income
$ 23,850	$ 96,950	$2,385 plus 12% of the excess over $23,850
$ 96,950	$ 206,700	$11,157 plus 22% of the excess over $96,950
$ 206,700	$ 394,600	$35,302 plus 24% of the excess over $206,700
$ 394,600	$ 501,050	$80,398 plus 32% of the excess over $394,600
$ 501,050	$ 751,600	$114,462 plus 35% of the excess over $501,050
$ 751,600	—	$202,154.50 plus 37% of the excess over $751,600

If taxable income is over:	But not over:	The tax is:
$ 0	$ 17,000	10% of taxable income
$ 17,000	$ 64,850	$1,700 plus 12% of the excess over $17,000
$ 64,850	$ 103,350	$7,442 plus 22% of the excess over $64,850
$ 103,350	$ 197,300	$15,912 plus 24% of the excess over $103,350
$ 197,300	$ 250,500	$38,460 plus 32% of the excess over $197,300
$ 250,500	$ 626,350	$55,484 plus 35% of the excess over $250,500
$ 626,350	—	$187,031.50 plus 37% of the excess over $626,350

2025 Tax Rate Schedules