2025 Qualified business income thresholds
Taxable-income thresholds and phase-in ranges for section 199A limitations.
Primary reference value
$197,300| Parameter | Amount |
|---|---|
| Married filing jointly / Phase-out starts | $394,600 |
| Married filing jointly / Phase-out ends | $494,600 |
| Married filing separately / Phase-out starts | $197,300 |
| Married filing separately / Phase-out ends | $247,300 |
| Single / Phase-out starts | $197,300 |
| Single / Phase-out ends | $247,300 |
| Head of household / Phase-out starts | $197,300 |
| Head of household / Phase-out ends | $247,300 |
- Announced
- 2024-10-22
- Effective
- 2025-01-01 to 2025-12-31
- Next usual release
- October–November
Who this applies to.
These are taxable-income thresholds before the QBI deduction. Specified service, wage/property and other requirements affect the deduction; the threshold is not a credit.
Published by IRS. The table uses tax year dates. Check the source for eligibility, elections and exceptions.
Use the 2025 number.
A numerical comparison does not establish eligibility, deductions, credit entitlement or tax liability. Read the selected number’s rules.
Qualified business income thresholds history.
| Year | Reference value | Change | Status |
|---|---|---|---|
| 2021 | $164,900 | — | Official |
| 2022 | $170,050 | +$5,150 | Official |
| 2023 | $182,100 | +$12,050 | Official |
| 2024 | $191,950 | +$9,850 | Official |
| 2025 | $197,300 | +$5,350 | Official |
| 2026 | $201,750 | +$4,450 | Official |
| 2027 | $208,050 | +$6,300 | Projected |
History compares the primary reference value; use each year’s full table for other filing statuses, regions or limits.
Questions about qualified business income thresholds.
What is the 2025 qualified business income thresholds?
The sourced table above shows the 2025 values. Its status is official. The primary reference is $197,300; other statuses or categories may differ.
When will the next number be announced?
The usual publication window is October–November. This is a typical schedule, not a promised date. The calendar distinguishes published values from pending releases.
Is this official or projected?
The displayed 2025 record is official. Official means a primary agency document or statute supports the value. A projection states its formula, inflation data and assumptions and changes when an official source becomes available.
How does it compare with last year?
The primary reference changed from $191,950 in 2024 to $197,300 in 2025. Each table should be compared using the same filing status, region and effective period.
Can I use the calculator without an account?
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