Tax brackets for 2025 and 2026

Get the details on the 2025 and 2026 tax brackets, as well as the latest standard deduction amounts.

Each year, the IRS adjusts the federal income tax bracket thresholds for inflation. Understanding how these updated tax brackets apply to you is essential for effective financial and tax planning.

Here’s an overview of the tax rates, standard deduction amounts and filing statuses for the 2025 and 2026 tax years. As you prepare to file your taxes, know that we can work alongside your tax professional to identify potential tax-savings opportunities that can be implemented throughout the year.

What are federal income tax brackets?
Filing status and federal income tax rates: 2025 tax year
Filing status and federal income tax rates: 2026 tax year
Standard deduction amounts: 2025 and 2026 tax years
Standard deduction vs. itemized deductions
Filing statuses and definitions, explained
Questions to discuss with us

What are federal income tax brackets?

Federal income tax brackets determine the rate at which your taxable income is taxed. Your tax bracket depends on your taxable income and filing status.

The U.S. uses a progressive tax system, meaning only income within a specific range is taxed at that bracket's rate. For example, if you're in the 24% bracket, only the income within that range is taxed at 24% — not your entire income.

Filing status and federal income tax rates: 2025 tax year

Tax bracket	Single	Married filing jointly	Head of household	Married filing separately
10%	$0–$11,925	$0–$23,850	$0–$17,000	$0–$11,925
12%	$11,925–$48,475	$23,850–$96,950	$17,000–$64,850	$11,925–$48,475
22%	$48,475–$103,350	$96,950–$206,700	$64,850–$103,350	$48,475–$103,350
24%	$103,350–$197,300	$206,700–$394,600	$103,350–$197,300	$103,350–$197,300
32%	$197,300–$250,525	$394,600–$501,050	$197,300–$250,500	$197,300–$250,525
35%	$250,525–$626,350	$501,050–$751,600	$250,500–$626,350	$250,525–$375,800
37%	$626,350+	$751,600+	$626,350+	$375,800+

Please note: The tax brackets above are for the 2025 tax year.

Filing status and federal income tax rates: 2026 tax year

Tax bracket	Single	Married filing jointly	Head of household	Married filing separately
10%	$0–$12,400	$0–$24,800	$0–$17,700	$0–$12,400
12%	$12,400–$50,400	$24,800–$100,800	$17,700–$67,450	$12,400–$50,400
22%	$50,400–$105,700	$100,800–$211,400	$67,450–$105,700	$50,400–$105,700
24%	$105,700–$201,775	$211,400–$403,550	$105,700–$201,750	$105,700–$201,775
32%	$201,775–$256,225	$403,550–$512,450	$201,750–$256,200	$201,775–$256,225
35%	$256,225–$640,600	$512,450–$768,700	$256,200–$640,600	$256,225–$384,350
37%	$640,600+	$768,700+	$640,600+	$384,350+

Please note: The tax brackets above are for the 2026 tax year. They are not used to calculate 2025 taxes.

Standard deduction amounts: 2025 and 2026 tax years

	2025	2026
Single	$15,750	$16,100
Married filing jointly	$31,500	$32,200
Head of household	$23,625	$24,150
Married filing separately	$15,750	$16,100

You may be eligible for an additional amount if you are 65 or older, or blind.

Standard deduction vs. itemized deductions

Should you claim the standard deduction or itemize your deductions? If your itemized deductions equal more than the standard deduction, it may benefit you to itemize instead of claiming the standard deduction.

Standard deduction	Itemized deductions
The standard deduction is a fixed dollar amount that is determined by your filing status. When calculating your taxes, the standard deduction is how much you’ll be able to reduce your adjusted gross income to determine your taxable income.	As an alternative to the standard deduction, taxpayers can itemize certain approved expenses, such as: An amount of state and local taxes (SALT), including property taxes* Mortgage interest Charitable contributions Medical expenses (that exceed 7.5% of adjusted gross income)

*Subject to an annual cap and income limitations.

**Other limitations may apply.

Filing statuses and definitions, explained

Single	You’re either not married or you are legally separated as of Dec. 31 of the filing year AND you don't qualify as a head of household or surviving spouse.
Married filing jointly	You’re married on Dec. 31 and you and your spouse file a joint return together. This status can be available if one spouse died during the year, and you did not remarry in the same year. You may also file jointly if you were married at the end of the year and your spouse died before the return was filed.
Married filing separately	You’re married but you do not file a joint return with your spouse and instead you both file separately. You generally report only your own income, deductions and credits; and are responsible only for the tax on your own income. State rules may vary. You may pay more tax than if you use another filing status for which you qualify. Deductions and credits may be limited.
Head of household	You’re not married and not a surviving spouse as of Dec. 31 of the filing year AND You paid over 50% of expenses to run your household for the year AND Someone who counts as a “qualifying” individual (such as your child, if they meet certain conditions) lived with you for more than 50% of the year.
Qualifying widow or widower with a dependent child (surviving spouse filing status)	Your spouse must have died sometime in the previous two tax years AND You must have been qualified to file jointly with them AND You’re not remarried AND You paid over 50% of expenses to run your household for the tax year in question AND Your dependent child lived with you during the tax year in question.

Is your financial strategy tax-efficient?

We can partner with your tax professional to help you develop a proactive and tax-smart financial strategy that can help reduce your taxable income and supports your long-term financial goals.