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      Hi Neighbor, I'm David A. Iobst, CFP®

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      Federal Tax Rates

      These figures are for the 2025 tax year. Find your tax rate below.

      Schedule X – Single

      If taxable income is over:

      But not over:

      The tax is:

      $0

      $11,925

      10% of taxable income

      $11,925

      $48,475

      $1,192.50 plus 12% of the amount over $11,925

      $48,475

      $103,350

      $5,578.50 plus 22% of the amount over $48,475

      $103,350

      $197,300

      $17,651.00 plus 24% of the amount over $103,350

      $197,300

      $250,525

      $40,199.00 plus 32% of the amount over $197,300

      $250,525

      $626,350

      $57,231.00 plus 35% of the amount over $250,525

      $626,350

      no limit

      $188,769.75 plus 37% of the amount over $626,350

      Schedule Y-1 – Married Filing Jointly or Qualifying Widow(er)

      If taxable income is over:

      But not over:

      The tax is:

      $0

      $23,850

      10% of taxable income

      $23,850

      $96,950

      $2,385.00 plus 12% of the amount over $23,850

      $96,950

      $206,700

      $11,157.00 plus 22% of the amount over $96,950

      $206,700

      $394,600

      $35,302.00 plus 24% of the amount over $206,700

      $394,600

      $501,050

      $80,398.00 plus 32% of the amount over $394,600

      $501,050

      $751,600

      $114,462.00 plus 35% of the amount over $501,050

      $751,600

      no limit

      $202,154.50 plus 37% of the amount over $751,600

      Schedule Y-2 – Married Filing Separately

      If taxable income is over:

      But not over:

      The tax is:

      $0

      $11,925

      10% of taxable income

      $11,925

      $48,475

      $1,192.50 plus 12% of the amount over $11,925

      $48,475

      $103,350

      $5,578.50 plus 22% of the amount over $48,475

      $103,350

      $197,300

      $17,651.00 plus 24% of the amount over $103,350

      $197,300

      $250,525

      $40,199.00 plus 32% of the amount over $197,300

      $250,525

      $375,800

      $57,231.00 plus 35% of the amount over $250,525

      $375,800

      no limit

      $101,077.25 plus 37% of the amount over $375,800

      Schedule Z – Head of Household

      If taxable income is over:

      But not over:

      The tax is:

      $0

      $17,000

      10% of taxable income

      $17,000

      $64,850

      $1,700.00 plus 12% of the amount over $17,000

      $64,850

      $103,350

      $7,442.00 plus 22% of the amount over $64,850

      $103,350

      $197,300

      $15,912.00 plus 24% of the amount over $103,350

      $197,300

      $250,525

      $38,460.00 plus 32% of the amount over $197,300

      $250,525

      $626,350

      $55,484.00 plus 35% of the amount over $250,500

      $626,350

      no limit

      $187,031.50 plus 37% of the amount over $626,350

      Federal Tax Rates

      These figures are for the 2026 tax year. Find your tax rate below.

      Schedule X – Single

      If taxable income is over:

      But not over:

      The tax is:

      $0

      $12,400

      10% of taxable income

      $12,400

      $50,400

      $1,240 plus 12% of the amount over $12,400

      $50,400

      $105,700

      $5,800 plus 22% of the amount over $50,400

      $105,700

      $201,775

      $17,966 plus 24% of the amount over $105,700

      $201,775

      $256,225

      $41,024 plus 32% of the amount over $201,775

      $256,225

      $640,600

      $58,448 plus 35% of the amount over $256,225

      $640,600

      no limit

      $192,979.25 plus 37% of the amount over $640,600

      Schedule Y-1 – Married Filing Jointly and Surviving Spouses

      If taxable income is over:

      But not over:

      The tax is:

      $0

      $24,800

      10% of taxable income

      $24,800

      $100,800

      $2,480 plus 12% of the amount over $24,800

      $100,800

      $211,400

      $11,600 plus 22% of the amount over $100,800

      $211,400

      $403,550

      $35,932 plus 24% of the amount over $211,400

      $403,550

      $512,450

      $82,048 plus 32% of the amount over $403,550

      $512,450

      $768,700

      $116,896 plus 35% of the amount over $512,450

      $768,700

      no limit

      $206,583 plus 37% of the amount over $768,700

      Schedule Y-2 – Married Filing Separately

      If taxable income is over:

      But not over:

      The tax is:

      $0

      $12,400

      10% of taxable income

      $12,400

      $50,400

      $1,240 plus 12% of the amount over $12,400

      $50,400

      $105,700

      $5,800 plus 22% of the amount over $50,400

      $105,700

      $201,775

      $17,966 plus 24% of the amount over $105,700

      $201,775

      $256,225

      $41,024 plus 32% of the amount over $201,775

      $256,225

      $384,350

      $58,448 plus 35% of the amount over $256,225

      $384,350

      no limit

      $103,291.75 plus 37% of the amount over $384,350

      Schedule Z – Heads of Household

      If taxable income is over:

      But not over:

      The tax is:

      $0

      $17,700

      10% of taxable income

      $17,700

      $67,450

      $1,770 plus 12% of the amount over $17,700

      $67,450

      $105,700

      $7,740 plus 22% of the amount over $67,450

      $105,700

      $201,750

      $16,155 plus 24% of the amount over $105,700

      $201,750

      $256,200

      $39,207 plus 32% of the amount over $201,750

      $256,200

      $640,600

      $56,631 plus 35% of the amount over $256,200

      $640,600

      no limit

      $191,171 plus 37% of the amount over $640,600

      Source: Internal Revenue Service, 2025

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