Tax Rates
2025 Tax Rates
Single
FILING STATUS:
IF TAXABLE INCOME IS:
THE TAX IS:
10% of taxable income
$0 – $11,925
$103,350 – $197,300
$1,192.50 + 12% of the amount over $11,925
$11,925– $48,475
$48,475 – $103,350
$5,578.50 + 22% of the amount over $48,475
$17,651 + 24% of the amount over $103,350
$197,300 – $250,525
$40,199 + 32% of the amount over $197,300
$250,525 – $626,350
$57,231 + 35% of the amount over $250,525
$188,769.75 + 37% of the amount over $626,350
Over $626,350
FILING STATUS:
Head of Household
IF TAXABLE INCOME IS:
THE TAX IS:
$17,000 – $64,850
$1,700 + 12% of the amount over $17,000
$103,350 – $197,300
$15,912 + 24% of the amount over $103,350
$197,300 – $250,500
$38,460 + 32% of the amount over $197,300
$250,500 – $626,350
$55,484 + 35% of the amount over $250,500
FILING STATUS:
Married Filing Jointly
IF TAXABLE INCOME IS:
THE TAX IS:
10% of taxable income
$0 – $17,000
$7,442 + 22% of the amount over $64,850
$64,850 – $103,350
$187,031.50 + 37% of the amount over $626,350
Over $626,350
10% of taxable income
$0 – $23,850
$2,385 + 12% of the amount over $23,850
$23,850 – $96,950
$96,950 – $206,700
$11,157 + 22% of the amount over $96,950
$206,700 – $394,600
$35,302 + 24% of the amount over $206,700
$80,398 + 32% of the amount over $394,600
$394,600 – $501,050
$501,050 – $751,600
$114,462 + 35% of the amount over $501,050
$202,154.50 + 37% of the amount over $751,600
Over $751,600
FILING STATUS:
Married Filing Separately
IF TAXABLE INCOME IS:
THE TAX IS:
10% of taxable income
$0 – $11,925
$103,350 – $197,300
$1,192.50 + 12% of the amount over $11,925
$11,925 – $48,475
$48,475 – $103,350
$5,578.50 + 22% of the amount over $48,475
$17,651 + 24% of the amount over $103,350
$40,199 + 32% of the amount over $197,300
$197,300 – $250,525
$250,525 – $375,800
$57,231 + 35% of the amount over $250,525
$101,077.25 + 37% of the amount over $375,800
Over $375,800
2024 Tax Rates
Single
FILING STATUS:
IF TAXABLE INCOME IS:
THE TAX IS:
10% of taxable income
$0 – $11,600
$100,525 – $191,950
$1,160 + 12% of the amount over $11,600
$11,600– $47,150
$47,150 – $100,525
$5,426+ 22% of the amount over $47,150
$17,168.50 + 24% of the amount over $100,525
$191,950 – $243,725
$39,110.50 + 32% of the amount over $191,150
$243,725 – $609,350
$55,678.50 + 35% of the amount over $243,725
$183,647.25 + 37% of the amount over $609,350
Over $609,350
FILING STATUS:
Head of Household
IF TAXABLE INCOME IS:
THE TAX IS:
$16,550 – $63,100
$1,655 + 12% of the amount over $16,550
$100,500 – $191,950
$15,469 + 24% of the amount over $100,500
$191,950 – $243,700
$37,417 + 32% of the amount over $191,150
$243,700 – $609,350
$53,977 + 35% of the amount over $243,700
FILING STATUS:
Married Filing Jointly
IF TAXABLE INCOME IS:
THE TAX IS:
10% of taxable income
$0 – $16,550
$7,241 + 22% of the amount over $63,100
$63,100 – $100,500
$181,954.50 + 37% of the amount over $609,350
Over $609,350
10% of taxable income
$0 – $23,200
$2,320 + 12% of the amount over $23,200
$23,200 – $94,300
$94,300 – $201,050
$10,852 + 22% of the amount over $94,300
$201,050 – $383,900
$34,337 + 24% of the amount over $201,050
$78,221 + 32% of the amount over $383,900
$383,900 – $487,450
$487,450 – $731,200
$111,357 + 35% of the amount over $487,450
$196,669 + 37% of the amount over $731,200
Over $731,200
FILING STATUS:
Married Filing Separately
IF TAXABLE INCOME IS:
THE TAX IS:
10% of taxable income
$0 – $11,600
$100,525 – $191,950
$1,160 + 12% of the amount over $11,600
$11,600 – $47,150
$47,150 – $100,525
$5,426 + 22% of the amount over $47,150
$17,168.50 + 24% of the amount over $100,525
$39,110.50 + 32% of the amount over $191,150
$191,950 – $243,725
$243,725 – $365,600
$55,678.50 + 35% of the amount over $243,725
$98,334.75 + 37% of the amount over $365,600
Over $365,600
2023 Tax Rates
Single
FILING STATUS:
IF TAXABLE INCOME IS:
THE TAX IS:
$182,100 – $231,250
$37,104 + 32% of the amount over $182,100
$231,250 – $578,125
$52,832 + 35% of the amount over $231,250
FILING STATUS:
Head of Household
IF TAXABLE INCOME IS:
THE TAX IS:
10% of taxable income
$0 – $15,700
$6,868 + 22% of the amount over $59,850
$59,850 – $95,350
$231,250 – $578,100
$51,226 + 35% of the amount over $231,250
FILING STATUS:
Married Filing Jointly
IF TAXABLE INCOME IS:
THE TAX IS:
$74,208 + 32% of the amount over $364,200
$364,200 – $462,500
FILING STATUS:
Married Filing Separately
IF TAXABLE INCOME IS:
THE TAX IS:
10% of taxable income
$0 – $11,000
$95,375 – $182,100
$1,100 + 12% of the amount over $11,000
$11,000 – $44,725
$44,725 – $95,375
$5,147 + 22% of the amount over $44,725
$16,290 + 24% of the amount over $95,375
$174,238.25 + 37% of the amount over $578,125
Over $578,125
$15,700 – $59,850
$1,570 + 12% of the amount over $15,700
$95,350 – $182,100
$14,678 + 24% of the amount over $95,350
$182,100 – $231,250
$35,498 + 32% of the amount over $182,100
$172,623.50 + 37% of the amount over $578,100
Over $578,100
10% of taxable income
$0 – $22,000
$2,200 + 12% of the amount over $22,000
$22,000 – $89,450
$89,450 – $190,750
$10,294 + 22% of the amount over $89,450
$910,750 – $364,200
$32,580 + 24% of the amount over $190,750
$462,500 – $693,750
$105,664 + 35% of the amount over $462,500
$186,601.50 + 37% of the amount over $693,750
Over $693,750
10% of taxable income
Not over $11,000
$95,375 – $182,100
$1,100 + 12% of the amount over $11,000
$11,000 – $44,725
$44,725 – $95,375
$5,147 + 22% of the amount over $44,725
$16,290 + 24% of the amount over $95,375
$37,104 + 32% of the amount over $182,100
$182,100 – $231,250
$231,250 – $346,875
$52,832 + 35% of the amount over $231,250
$93,300.75 + 37% of the amount over $346,875
Over $346,875
2022 Tax Rates
Single
FILING STATUS:
IF TAXABLE INCOME IS:
THE TAX IS:
10% of taxable income
$0 – $10,275
$89,075 – $170,050
$1,027.50 + 12% of the amount over $10,275
$10,275 – $41,775
$41,775– $89,075
$4,807.50+ 22% of the amount over $41,775
$15,213.50 + 24% of the amount over $89,075
$170,050 – $215,950
$34,647.50 + 32% of the amount over $170,050
$215,950 – $539,900
$49,335.50 + 35% of the amount over $215,950
$162,718 + 37% of the amount over $539,900
Over $539,900
FILING STATUS:
Head of Household
IF TAXABLE INCOME IS:
THE TAX IS:
$14,650 – $55,900
$1,465 + 12% of the amount over $14,650
$89,050 – $170,050
$13,708 + 24% of the amount over $89,050
$170,050 – $215,950
$33,148 + 32% of the amount over $170,050
$215,950 – $539,900
$47,836 + 35% of the amount over $215,950
IF TAXABLE INCOME IS:
THE TAX IS:
10% of taxable income
$0 – $14,650
$6,415 + 22% of the amount over $55,900
$55,900 – $89,050
$161,218.50 + 37% of the amount over $539,900
Over $539,900
FILING STATUS:
Married Filing Jointly
10% of taxable income
$0 – $20,550
$2,055 + 12% of the amount over $20,550
$20,550 – $83,550
$83,550 – $178,150
$9,615 + 22% of the amount over $83,550
$178,150 – $340,100
$30,427 + 24% of the amount over $178,500
$69,295 + 32% of the amount over $340,100
$340,100 – $431,900
$431,900– $647,850
$98,671 + 35% of the amount over $431,900
$174,253.50 + 37% of the amount over $647,850
Over $647,850
FILING STATUS:
Married Filing Separately
IF TAXABLE INCOME IS:
THE TAX IS:
10% of taxable income
Not over $9,700
$84,200 – $160,725
$970 + 12% of the amount over $9,700
$9,700 – $39,475
$39,475 – $84,200
$4,543 + 22% of the amount over $39,475
$14,382.50 + 24% of the amount over $84,200
$32,748.50 + 32% of the amount over $160,725
$160,725 – $204,100
$204,100 – $306,175
$46,628.50+ 35% of the amount over $204,100
$82,354.75 + 37% of the amount over $306,175
Over $306,175
2021 Tax Rates
Single
FILING STATUS:
IF TAXABLE INCOME IS:
THE TAX IS:
$157,804.25 + 37% of the amount over $523,600
Over $523,600
FILING STATUS:
Head of Household
IF TAXABLE INCOME IS:
THE TAX IS:
IF TAXABLE INCOME IS:
THE TAX IS:
IF TAXABLE INCOME IS:
THE TAX IS:
10% of taxable income
$0 – $9,950
$86,375 – $164,925
$995 + 12% of the amount over $9,950
$9,950– $40,525
$40,525 – $86,375
$4,664 + 22% of the amount over $40,525
$14,751 + 24% of the amount over $86,375
$164,925 – $209,425
$33,603 + 32% of the amount over $164,925
$209,425 – $523,600
$47,843 + 35% of the amount over $209,425
10% of taxable income
$0 – $14,200
$14,200 – $54,200
$1,420 + 12% of the amount over $14,200
$6,220 + 22% of the amount over $54,200
$54,200 – $86,350
$86,350 – $164,900
$13,293 + 24% of the amount over $86,350
$164,900 – $209,400
$32,145 + 32% of the amount over $164,900
$209,400 – $523,600
$46,385 + 35% of the amount over $209,400
$156,355 + 37% of the amount over $523,600
Over $523,600
FILING STATUS:
Married Filing Jointly
10% of taxable income
$0 – $19,900
$1,990 + 12% of the amount over $19,900
$19,900 – $81,050
$81,050 – $172,750
$9,328 + 22% of the amount over $81,050
$172,750 – $329,850
$29,502 + 24% of the amount over $172,750
$67,206 + 32% of the amount over $329,850
$329,850 – $418,850
$418,850 – $628,300
$95,686 + 35% of the amount over $418,850
$168,993.50 + 37% of the amount over $628,300
Over $628,300
FILING STATUS:
Married Filing Separately
10% of taxable income
$0 – $9,950
$86,375 – $164,925
$995 + 12% of the amount over $9,950
$9,950 – $40,525
$40,525 – $86,375
$4,664 + 22% of the amount over $40,525
$14,751 + 24% of the amount over $86,375
$33,603 + 32% of the amount over $164,925
$164,925 – $209,425
$209,425 – $314,150
$47,843 + 35% of the amount over $209,425
$84,496.75 + 37% of the amount over $314,150
Over $314,150