Tax brackets can change over time due to inflation and changes in tax laws.
Jump to insightFor the 2025 tax year, you’ll need to file by April 15, 2026.
Jump to insightDeductions and exemptions are available to reduce taxable income.
Jump to insightHow tax brackets work
The U.S. has seven tax brackets, or income ranges, to determine individual income tax rates. Each tax bracket has a different rate, ranging from 10% to 37%, that applies to taxable income. Lower income brackets have lower tax rates, and higher income brackets have higher tax rates. As taxable income increases, the rate increases.
Tax brackets are marginal; each bracket applies to the portion of income within a range.
Tax brackets are not fixed and can change over time due to inflation and changes in tax laws. Also, tax brackets are marginal, which means that each bracket only applies to the portion of income within that range.
“If the taxable income falls between two tax brackets, as income tax is progressive, only the part of taxable income in excess of the lower bracket will be taxed at the higher bracket,” said Dr. Lei Han, a certified public accountant (CPA) and associate professor of accounting at Niagara University.
To know what tax bracket you’re in, you have to know how much your yearly taxable income is. Taxable income is your gross annual income minus any allowable tax deductions. Income requirements for each tax bracket vary based on the taxpayer’s filing status. Most tax brackets for married taxpayers are twice the amount of those for single individuals.
» MORE: How To File Your Taxes for Free
Federal tax brackets for 2025
You’ll need to file for the 2025 tax year by April 15, 2026, or by Oct. 15, 2026 if you have an extension.
The table below shows the federal tax brackets for the 2025 tax year.
| Tax rate | Single individuals | Married couples filing jointly | Heads of households |
|---|---|---|---|
| 10% | $0 to $11,925 | $0 to $23,850 | $0 to $17,000 |
| 12% | $11,925 to $48,475 | $23,850 to $96,950 | $17,000 to $64,850 |
| 22% | $48,475 to $103,350 | $96,950 to $206,700 | $64,850 to $103,350 |
| 24% | $103,350 to $197,300 | $206,700 to $394,600 | $103,350 to $197,300 |
| 32% | $197,300 to $250,525 | $394,600 to $501,050 | $197,300 to $250,500 |
| 35% | $250,525 to $626,350 | $501,050 to $751,600 | $250,500 to $626,350 |
| 37% | $626,350 or more | $751,600 or more | $626,350 or more |
Federal tax brackets for 2026
The IRS has also published the tax brackets for 2026, for filing taxes in 2027. All ranges have increased slightly across all filing statuses.
The table below shows the federal tax brackets for the 2026 tax year.
| Tax Rate | Single individuals | Married couples filing jointly | Heads of households |
|---|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 | $0 to $17,700 |
| 12% | $12,401 to $50,400 | $24,801 to $100,800 | $17,701 to $67,450 |
| 22% | $50,401 to $105,700 | $100,801 to $211,400 | $67,451 to $105,700 |
| 24% | $105,701 to $201,775 | $211,401 to $403,550 | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 | $403,551 to $512,450 | $201,776 to $256,200 |
| 35% | $256,226 to $640,600 | $512,451 to $768,700 | $256,201 to $640,600 |
| 37% | $640,601 or more | $768,701 or more | $640,601 or more |
2025-2026 standard deductions
Deductions are available to reduce taxable income and potentially lower an individual's tax bracket.
2025 standard deductions
Under the One, Big, Beautiful Bill (OBBB), the standard deduction amounts have increased for the 2025 tax year.
The table below shows the previous standard deduction amounts for the 2025 tax year and the updated standard deductions from the OBBB for the 2025 tax year.
| Filing status | Previous standard deduction | OBBB updated standard deduction |
|---|---|---|
| Single or married filing separately | $15,000 | $15,750 |
| Married couples filing jointly | $30,000 | $31,500 |
| Heads of household | $22,500 | $23,625 |
2026 standard deductions
The OBBB also updated the standard deduction amounts for the 2026 tax year, as shown in the table below.
| Filing status | Standard deduction |
|---|---|
| Single or married filing separately | $16,100 |
| Married couples filing jointly | $32,200 |
| Heads of household | $24,150 |
» MORE: Best Tax Software and Services
FAQ
How can I lower my income to lower my tax bracket?
If you want to lower your taxable income to avoid hitting a higher tax bracket, Dr. Lei Han said it’s best to increase your contributions to pre-taxed accounts, such as a 401(k), individual retirement account (IRA) or health savings account (HSA). However, remember that tax brackets are marginal, so each bracket only applies to the portion of income within that range.
What is a marginal tax rate?
A marginal tax rate is the rate taxpayers pay on taxable income. Marginal tax rates in the U.S. vary by income, and the IRS currently uses seven different income ranges, or federal tax brackets, to determine that rate.
What is an alternative minimum tax?
Alternative minimum tax (AMT) is another method of calculating taxable income that helps ensure wealthy taxpayers pay at least a minimum amount of taxes. In the AMT calculation, certain itemized deductions and adjustments used in the standard way of calculating taxable income are not allowed, including state and local taxes, medical expenses, mortgage interest on home equity debt and accelerated depreciation. Taxpayers pay whichever calculation method (standard or AMT) results in the higher tax due.
Bottom line
Tax brackets change from year to year, depending on changes in income, filing status, inflation and new tax laws. Each U.S. tax bracket has a different marginal tax rate, ranging from 10% to 37%. As income increases, taxpayers only pay a higher marginal tax rate for each dollar that passes the income range threshold for the next tax bracket. Unless a taxpayer’s income is within the range for the lowest tax bracket, they pay multiple marginal tax rates on their income.
Article sources
ConsumerAffairs writers primarily rely on government data, industry experts and original research from other reputable publications to inform their work. Specific sources for this article include:
- IRS, “Internal Revenue Bulletin: 2024-45.” Accessed Jan. 17, 2026.
- IRS, “Revenue Procedure 2025-32.” Accessed Jan. 17, 2026.
- IRS, “IRS Releases Tax Inflation Adjustments for Tax Year 2026, Including Amendments From the One, Big, Beautiful Bill.” Accessed Jan. 17, 2026.
