Tax season can feel like decoding a different language — especially when the IRS updates its numbers each year. If you’re filing your 2025 tax return in 2026, understanding the IRS tax tables 2025 is critical to estimating your tax bill, optimizing deductions, and planning smart financial decisions.
Let’s walk through the key elements of the 2025 tax tables, including federal tax brackets, standard deductions, key credits, and other essential figures — explained in a clear, friendly way that helps you take action with confidence.
How IRS Tax Tables Work
At its core, the IRS tax system is progressive — meaning you pay higher rates only on income that falls within higher brackets, not on all of your income. Each year, the IRS adjusts income thresholds, deductions, and credit amounts to keep pace with inflation and changes in law. Tax Foundation
The IRS tax tables 2025 determine how much federal income tax you owe based on your filing status — such as single, married filing jointly, or head of household — and taxable income after deductions.
2025 Federal Income Tax Brackets (Main Rates)
For the 2025 tax year, the IRS has seven marginal tax rates ranging from 10% to 37%. These brackets apply to different ranges of taxable income: Tax Foundation
| Tax Rate | Single Filers | Married Filing Jointly | Heads of Household |
|---|---|---|---|
| 10% | $0 – $11,925 | $0 – $23,850 | $0 – $17,000 |
| 12% | $11,925 – $48,475 | $23,850 – $96,950 | $17,000 – $64,850 |
| 22% | $48,475 – $103,350 | $96,950 – $206,700 | $64,850 – $103,350 |
| 24% | $103,350 – $197,300 | $206,700 – $394,600 | $103,350 – $197,300 |
| 32% | $197,300 – $250,525 | $394,600 – $501,050 | $197,300 – $250,500 |
| 35% | $250,525 – $626,350 | $501,050 – $751,600 | $250,500 – $626,350 |
| 37% | $626,350+ | $751,600+ | $626,350+ |
This means that only the income within each bracket is taxed at that rate — not your full income. Tax Foundation
Standard Deduction Amounts for 2025
The standard deduction reduces your taxable income. For many taxpayers, it’s a simpler alternative to itemizing deductions. Updated figures for 2025 include increases tied to inflation and legislative changes: Kiplinger
- Single or Married Filing Separately: $15,750
- Married Filing Jointly or Qualifying Widow(er): $31,500
- Head of Household: $23,625
Bonus Deductions:
If you’re 65 or older or blind, you may qualify for additional deductions — often around $2,000 more, with larger totals if both conditions apply. Kiplinger
Other Key Figures in the IRS Tax Tables 2025
Alternative Minimum Tax (AMT)
The AMT ensures that high-income taxpayers pay at least a minimum amount of tax. For 2025, exemptions are roughly: Tax Foundation
- Unmarried Individuals: $88,100
- Married Filing Jointly: $137,000
Earned Income Tax Credit (EITC)
The EITC helps low- to moderate-income individuals and families. The maximum credit varies by number of qualifying children, with the largest credits going to families with three or more kids. Tax Foundation
Child Tax Credit
For 2025, the maximum child tax credit is $2,000 per qualifying child. The refundable portion (the part you could get as a refund) remains at around $1,700. Tax Foundation
Capital Gains Tax Brackets
Long-term capital gains — profits from selling assets held longer than one year — are taxed at special rates: Tax Foundation
- 0% up to certain income thresholds
- 15% for most middle-income filers
- 20% for higher-income filers
These brackets differ from the ordinary federal income tax brackets listed above.
A Simple Example: How the Tax Brackets Work
Imagine you’re single and taxable income after deductions is $70,000:
- The first $11,925 is taxed at 10%
- The next chunk up to $48,475 is taxed at 12%
- The remainder up to $70,000 is taxed at 22%
This layered approach is how the IRS tax tables help calculate your total federal tax bill — not one flat percentage. Tax Foundation
Why These IRS Tax Tables Matter to You
Understanding the IRS tax tables 2025 can help you:
- Estimate your tax liability before filing
- Plan income timing and deductions
- Adjust your tax withholding
- Maximize credits and refunds
- Prepare for retirement-related tax impacts
Each year, inflation adjustments mean that thresholds and deductions change, impacting how much tax you’ll owe — even if tax rates stay the same. Tax Foundation
IRS Tax Tables vs. Tax Return Filing
When you prepare your 2025 return in early 2026, tools like tax software and a professional accountant use these tables, deductions, and credits to calculate what you owe or your refund. But knowing the numbers ahead of time gives you a head start.
FAQs
1. What are the IRS tax tables for 2025?
They include federal income tax brackets, standard deductions, AMT exemptions, and certain tax credit parameters used for returns filed in 2026. Tax Foundation
2. How many federal tax brackets are there in 2025?
There are seven federal income tax brackets: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. Tax Foundation
3. What is the standard deduction for 2025?
For single filers, it’s $15,750; for married filing jointly, $31,500; and for head of household, $23,625. Kiplinger
4. Are personal exemptions available in 2025?
No — personal exemptions remain eliminated since the Tax Cuts and Jobs Act of 2017. Forbes
5. Do these tables include capital gains tax rates?
Yes — long-term capital gains are taxed at 0%, 15%, or 20%, depending on taxable income. Tax Foundation