2025 Federal income tax brackets — Married filing separately
The marginal rates applied to successive portions of taxable income.
First bracket upper boundary, married filing separately
$11,925| Taxable income | Marginal rate |
|---|---|
| $0 to $11,925 | 10% |
| Over $11,925 to $48,475 | 12% |
| Over $48,475 to $103,350 | 22% |
| Over $103,350 to $197,300 | 24% |
| Over $197,300 to $250,525 | 32% |
| Over $250,525 to $375,800 | 35% |
| Over $375,800 | 37% |
- Announced
- 2024-10-22
- Effective
- 2025-01-01 to 2025-12-31
- Next usual release
- October–November
Who this applies to.
The brackets apply to taxable income after deductions. A higher marginal rate does not apply to all income.
Published by IRS. The table uses tax year dates. Check the source for eligibility, elections and exceptions.
Use the 2025 number.
Uses ordinary income and the standard deduction, including age/blindness additions. Excludes payroll tax, AMT, credits, QBI, dependent limitations and separate temporary deductions for seniors, tips or overtime. The IRS tax table may differ for taxable income below $100,000.
Federal income tax brackets history.
| Year | Reference value | Change | Status |
|---|---|---|---|
| 2021 | $9,950 | — | Official |
| 2022 | $10,275 | +$325 | Official |
| 2023 | $11,000 | +$725 | Official |
| 2024 | $11,600 | +$600 | Official |
| 2025 | $11,925 | +$325 | Official |
| 2026 | $12,400 | +$475 | Official |
| 2027 | $12,775 | +$375 | Projected |
History compares the primary reference value; use each year’s full table for other filing statuses, regions or limits.
Questions about federal income tax brackets.
What is the 2025 federal income tax brackets?
The sourced table above shows the 2025 values. Its status is official. The primary reference is $11,925; 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 $11,600 in 2024 to $11,925 in 2025. Each table should be compared using the same filing status, region and effective period.
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