Tax Rates

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2025 Tax Rates

Filing Status: Single

If taxable income is over: but not over: the tax is:
$0 $11,925 10% of the amount over $0
$11,925 $48,475 $1,193 plus 12% of the amount over $11,925
$48,475 $103,350 $5579 plus 22% of the amount over $48,475
$103,350 $197,300 $17,651 plus 24% of the amount over $103,350
$197,300 $250,525 $40,199 plus 32% of the amount over $197,300
$250,525 $626,350 $57,231 plus 35% of the amount over $250,525
$626,350 no limit $188,770 plus 37% of the amount over $626,350

Filing Status: Married Filing Jointly

If taxable income is over: but not over: the tax is:
$0 $23,850 10% of the amount over $0
$23,850 $96,950 $2,385 plus 12% of the amount over $23,850
$96,950 $206,700 $11,157 plus 22% of the amount over $96,950
$206,700 $394,600 $35,302 plus 24% of the amount over $206,700
$394,600 $501,050 $80,398 plus 32% of the amount over $394,600
$501,050 $751,600 $114,462 plus 35% of the amount over $501,050
$751,600 no limit $202,155 plus 37 % of the amount over $751,600

Filing Status: Married Filing Separately

If taxable income is over: but not over: the tax is:
$0 $11,925 10% of the amount over $0
$11,925 $48,475 $1,193 plus 12% of the amount over $11,925
$48,475 $103,350 $5,579 plus 22% of the amount over $48,475
$103,350 $197,300 $17,651 plus 24% of the amount over $103,350
$197,300 $250,525 $40,199 plus 32% of the amount over $197,300
$250,525 $375,800 $57,231 plus 35% of the amount over $250,525
$375,800 no limit $101,077 plus 37% of the amount over $375,800

Filing Status: Head of Household

If taxable income is over: but not over: the tax is:
$0 $17,000 10% of the amount over $0
$17,000 $64,850 $1,700 plus 12% of the amount over $17,000
$64,850 $103,350 $7,442 plus 22% of the amount over $64,850
$103,350 $197,300 $15,912 plus 24% of the amount over $103,350
$197,300 $250,500 $38,460 plus 32% of the amount over $197,300
$250,500 $626,350 $55,484 plus 35% of the amount over $250,500
$626,350 no limit $187,031 plus 37% of the amount over $626,350
USE RATE
Business 70 cents
Medical Care or Move 21 cents
Charitable 14 cents

 

 

2024 Tax Rates

Filing Status: Single

If taxable income is: The tax due is:
Not over $11,600 10% of taxable income
Over $11,600 but not over $47,150 $1,160 plus 12% of the excess over $11,600
Over $47,150 but not over $100,525 $5,295 plus 22% of the excess over $47,150
Over $100,525 but not over $191,950 $16,590 plus 24% of the excess over $100,525
Over $191,950 but not over $243,725 $38,818 plus 32% of the excess over $191,950
Over $243,725 but not over $609,350 $56,664 plus 35% of the excess over $243,725
Over $609,350 $178,218 plus 37% of the excess over $609,350

Filing Status: Head of Household

If taxable income is: The tax due is:
Not over $16,550 10% of taxable income
Over $16,550 but not over $63,100 $1,655 plus 12% of the excess over $16,550
Over $63,100 but not over $100,500 $5,868 plus 22% of the excess over $63,100
Over $100,500 but not over $191,950 $14,678 plus 24% of the excess over $100,500
Over $191,950 but not over $243,725 $36,245 plus 32% of the excess over $191,950
Over $243,725 but not over $609,350 $52,997 plus 35% of the excess over $243,725
Over $609,350 $173,803 plus 37% of the excess over $609,350

Filing Status: Married Filing Jointly

If taxable income is: The tax due is:
Not over $23,200 10% of taxable income
Over $23,200 but not over $94,300 $2,320 plus 12% of the excess over $23,200
Over $94,300 but not over $201,050 $8,964 plus 22% of the excess over $94,300
Over $201,050 but not over $383,900 $31,043 plus 24% of the excess over $201,050
Over $383,900 but not over $487,450 $74,603 plus 32% of the excess over $383,900
Over $487,450 but not over $731,200 $109,510 plus 35% of the excess over $487,450
Over $731,200 $196,700 plus 37% of the excess over $731,200

Filing Status: Married Filing Separately

If taxable income is: The tax due is:
Not over $11,600 10% of taxable income
Over $11,600 but not over $47,150 $1,160 plus 12% of the excess over $11,600
Over $47,150 but not over $100,525 $5,295 plus 22% of the excess over $47,150
Over $100,525 but not over $191,950 $16,590 plus 24% of the excess over $100,525
Over $191,950 but not over $243,725 $38,818 plus 32% of the excess over $191,950
Over $243,725 but not over $365,650 $56,664 plus 35% of the excess over $243,725
Over $365,650 $98,350 plus 37% of the excess over $365,650
USE RATE
Business 66 cents
Medical Care or Move 23 cents
Charitable 14 cents

2023 Tax Rates

Filing Status: Single

If taxable income is: The tax due is:
Not over $11,000 10% of taxable income
Over $11,000 but not over $44,725 $1,100 plus 12% of the excess over $11,000
Over $44,725 but not over $95,375 $5,147 plus 22% of the excess over $44,725
Over $95,375 but not over $182,100 $16,290 plus 24% of the excess over $95,375
Over $182,100 but not over $231,250 $37,104 plus 32% of the excess over $182,100
Over $231,250 but not over $578,125 $52,832 plus 35% of the excess over $231,250
Over $578,125 $174,238.25 plus 37% of the excess over $578,125

Filing Status: Head of Household

If taxable income is: The tax due is:
Not over $15,700 10% of taxable income
Over $15,700 but not over $59,850 $1,570 plus 12% of the excess over $15,700
Over $59,850 but not over $95,350 $6,868 plus 22% of the excess over $59,850
Over $95,350 but not over $182,100 $14,678 plus 24% of the excess over $95,350
Over $182,100 but not over $231,250 $35,498 plus 32% of the excess over $182,100
Over $231,250 but not over $578,100 $51,226 plus 35% of the excess over $231,250
Over $578,100 $172,623.50 plus 37% of the excess over $578,100

Filing Status: Married Filing Jointly

If taxable income is: The tax due is:
Not over $22,000 10% of taxable income
Over $22,000 but not over $89,450 $2,200 plus 12% of the excess over $22,000
Over $89,450 but not over $190,750 $10,294 plus 22% of the excess over $89,450
Over $190,750 but not over $364,200 $32,580 plus 24% of the excess over $190,750
Over $364,200 but not over $462,500 $74,208 plus 32% of the excess over $364,200
Over $462,500 but not over $693,750 $105,664 plus 35% of the excess over $462,500
Over $693,750 $186,601.50 plus 37% of the excess over $693,750

Filing Status: Married Filing Separately

If taxable income is: The tax due is:
Not over $11,000 10% of taxable income
Over $11,000 but not over $44,725 $1,100 plus 12% of the excess over $11,000
Over $44,725 but not over $95,375 $5,147 plus 22% of the excess over $44,725
Over $95,375 but not over $182,100 $16,290 plus 24% of the excess over $95,375
Over $182,100 but not over $231,250 $37,104 plus 32% of the excess over $182,100
Over $231,250 but not over $346,875 $52,832 plus 35% of the excess over $231,250
Over $346,875 $93,300.75 plus 37% of the excess over $346,875
USE RATE
Business 65.5 cents
Medical Care or Move 122 cents
Charitable 14 cents