Whether you’re advising single filers, married couples, heads of household, or qualifying widowers, understanding where clients fall within the federal tax brackets is essential for accurate filing and strategic planning. The IRS has released the updated tax brackets that will apply to 2025 income filed in 2026, continuing the seven-rate structure ranging from 10% to 37%. This guide breaks down the current rates and income thresholds by filing status, outlines key standard deduction amounts, and provides a dedicated section on what’s changed for 2025, including updates tied to inflation adjustments and provisions under the Tax Cuts and Jobs Act (TCJA).
What changed for 2025
A notable update for tax year 2025 is the adjustment to the federal income tax brackets. The One Big Beautiful Bill, led to several provisions from the Tax Cuts and Jobs Act, (TCJA), which were originally set to expire, being made permeant.
One of the key impacts of this legislation is the increase in tax bracket thresholds compared to 2024. These changes may affect how much your clients owe or how much they’re refunded, depending on their income level.
To help you stay informed, we’ve included a chart below for quick reference. When preparing returns using TaxSlayer Pro, the software will automatically apply the correct brackets and calculations.
Tax rates and brackets for Single Filers
The IRS has adjusted income thresholds for single taxpayers to account for inflation, meaning clients may fall into different brackets than they did in 2024. The standard deduction has also been increased for tax year 2025 to $15,750 for single filers.
| Tax rate | 2024 Income thresholds | 2025 Income thresholds |
| 10% | $0 – $11,600 | $0 – $11,925 |
| 12% | $11,601 – $47,150 | $11,926 – $48,475 |
| 22% | $46,151 – $100,525 | $48,475 – $103,350 |
| 24% | $100,526 – $191,950 | $103,351 – $197,300 |
| 32% | $191,951 – $243,725 | $197,301 – $250,525 |
| 35% | $243,726 – $609,350 | $250,256 – $626,350 |
| 37% | $609,251+ | $626,351+ |
Tax rates and brackets for Married Filing Separately
For 2025, inflation adjustments have shifted income thresholds across all filing statuses, including Married Filing Separately. These changes can impact withholding strategies, estimated payments, and overall tax planning. The standard deduction for Married Filing Separately in 2025 is $15,750.
| Tax rate | 2024 Income thresholds | 2025 Income thresholds |
| 10% | $0 – $11,600 | $0 – $11,925 |
| 12% | $11,601 – $47,150 | $11,926 – $48,475 |
| 22% | $46,151 – $100,525 | $48,475 – $103,350 |
| 24% | $100,526 – $191,950 | $103,351 – $197,300 |
| 32% | $191,951 – $243,725 | $197,301 – $250,525 |
| 35% | $243,726 – $609,350 | $250,256 – $626,350 |
| 37% | $609,251+ | $626,351+ |
Tax rates and brackets for Married Filing Jointly (and Qualifying Widowers with Dependent)
Married filing joint filers will see the following adjustment in income thresholds. The standard deduction for joint filers is $31,500 in 2025. This deduction applies to both married couples filing jointly and qualifying widowers.
| Tax rate | 2024 Income thresholds | 2025 Income thresholds |
| 10% | $0 – $23,200 | $0 – $23,850 |
| 12% | $23,201 – $94,300 | $23,851 – $96,950 |
| 22% | $94,301 – $201,050 | $96,951 – $206,700 |
| 24% | $201,051 – $383,900 | $206,701 – $394,600 |
| 32% | $383,901 – $487,450 | $394,601 – $501,050 |
| 35% | $487,451 – $731,200 | $501,051 – $751,600 |
| 37% | $731,200+ | $751,601+ |
Rates and Tax Brackets for Head of Household
Below are the 2024 and 2025 tax brackets for Head of Household filers. This filing status often applies to single individuals supporting dependents, and this annual adjustment can have a meaningful impact. The standard deduction for Head of Household filers has increased from $21,900 in 2024 to $23,625 in 2025.
| Tax rate | 2024 Income thresholds | 2025 Income thresholds |
| 10% | $0 – $16,550 | $0 – $17,000 |
| 12% | $16,551 – $63,100 | $17,001 – $64,850 |
| 22% | $63,101 – $100,500 | $64,851 – $103,350 |
| 24% | $100,501 – $191,950 | $103,351 – $197,300 |
| 32% | $191,951 – $243,700 | $197,301 – $250,500 |
| 35% | $243,701 – $609,350 | $250,501 – $626,350 |
| 37% | $609,351+ | $626,351+ |
