US Federal Income Tax Brackets
Federal income tax brackets, standard deductions, and marginal rates — every filing status, for tax years currently on file.
How federal income tax brackets work
The US federal income tax is a progressive system — different portions of your taxable income are taxed at different rates. The marginal rate is the rate applied to your last dollar earned, not your full income.
For example, in tax year 2025 a single filer with $50,000 taxable income pays 10% on the first ~$11,925, 12% on the next slice up to ~$48,475, and 22% only on the small slice above that.
Marginal vs. effective rate, and the standard deduction
A progressive bracket system splits your taxable income into bands. Each band's rate applies only to the income that falls within it — not to your whole income. The first dollars are taxed at the lowest rate, and only the income above each threshold is taxed at the next, higher rate. Reaching a higher bracket never changes the rate paid on the income beneath it.
That is why two rates describe any return. Your marginal rate is the top bracket your income reaches; your effective rate is total tax divided by total income. Because the lower bands stay taxed at lower rates, the effective rate is always below the marginal rate — often well below it.
Brackets apply to taxable income, not gross income. The standard deduction is subtracted first, reducing the income the brackets see. Filing status — single, married filing jointly, or head of household — shifts both the deduction and the income thresholds where each bracket begins, so the same rate can start at different income levels. The year and state pages list the exact thresholds, rates, and deduction amounts.
Tax bracket FAQ
- What is a marginal tax rate?
- Your marginal tax rate is the rate applied to your last dollar of taxable income — the top bracket your income reaches. In a progressive system the income within each band is taxed at that band's rate, so reaching a higher bracket only raises the rate on the income inside that highest band, not on everything you earned.
- What is the difference between marginal and effective tax rate?
- The marginal rate is the rate on your top bracket; the effective rate is your total tax divided by your total income. Because the lower bands are taxed at lower rates, the effective rate is always lower than the marginal rate. Someone in a higher marginal bracket still pays the lower rates on the earlier portions of their income.
- Does a higher bracket tax all of my income?
- No. Moving into a higher bracket does not retax the income below it. Each rate applies only to the slice of income that falls within that bracket's range, so a raise that pushes part of your income into the next bracket cannot reduce your after-tax pay overall.
- What is the standard deduction?
- The standard deduction is a fixed amount subtracted from your gross income before the brackets are applied, lowering your taxable income. Most filers take it instead of itemizing. The amount depends on filing status — see the year pages for the figures that apply.
- How does filing status change the brackets?
- Filing status — single, married filing jointly, head of household, or married filing separately — sets the income thresholds for each bracket and the standard deduction amount. The same rates can start at different income levels depending on which status you use, which is why the year pages list each status separately.
Full data sources and formulas: /sources.
Estimate only — not tax advice. Brackets are sourced from IRS Rev. Proc. publications. Consult a CPA for decisions specific to your situation.
Last reviewed: · Reviewed by R. Bennett, Editor · editorial policy