2025 FEDERAL INCOME TAX BRACKETS AND RATES

Single Filers
Tax rate Taxable income bracket
10% $0 – $11,925
12% $11,926 – $48,475
22% $48,476 – $103,350
24% $103,351 – $197,300
32% $197,301 – $250,525
35% $250,526 – $626,350
37% Over $626,350
Married Filing Jointly
Tax rate Taxable income bracket
10% $0 – $23,850
12% $23,851 – $96,950
22% $96,951 – $206,700
24% $206,701 – $394,600
32% $394,601 – $501,050
35% $501,051 – $751,600
37% Over $751,600
Married Filing Separately
Tax rate Taxable income bracket
10% $0 – $11,925
12% $11,926 – $48,475
22% $48,476 – $103,350
24% $103,351 – $197,300
32% $197,301 – $250,525
35% $250,526 – $626,350
37% Over $375,800
Head of household
Tax rate Taxable income bracket
10% $0 – $17,000
12% $17,000 – $64,850
22% $64,850 – $103,350
24% $103,350 – $197,300
32% $197,300 – $250,500
35% $250,500 – $626,350
37% Over $626,350

Source: Internal Revenue Service

  • Single Filers & Married Filing Separately: $15,000
  • Married Filing Jointly: $30,000
  • Head of Household: $22,500
2025 Long-term capital gains tax brackets based on filing status
FILING STATUS 0% RATE 15% RATE 20% RATE
Single Filers Up to $48,350 $48,351 to $533,400 Over $533,400
Married Filing Jointly Up to $96,700 $96,701 to $600,050 $600,050
Married Filing Separately $48,350 to $300,000 $300,000
Head of Household Up to $64,750 $64,751 to $566,700 Over $566,700

Important Notes:

  • These thresholds are adjusted annually for inflation.
  • These rates apply to most long-term capital gains.
  • There are some exceptions, such as collectibles, which have a maximum rate of 28%, and unrecaptured Section 1250 gain (related to real estate depreciation), which has a maximum rate of 25%.
  • High-income taxpayers may also be subject to the Net Investment Income Tax (NIIT) of 3.8% on their investment income, including capital gains.