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Your federal income tax bracket is determined by your taxable income, filing status and tax year—not by your gross salary alone. For 2024 and 2025, ordinary federal income tax rates range from 10% to 37%. The rate at the top of your income applies only to the portion in that bracket; it does not apply to all your income.
How to find your federal tax bracket
- Choose the tax year. Use the 2024 table for a 2024 tax return or the 2025 table for a 2025 return. The income thresholds differ by year.
- Identify your filing status. The thresholds are different for single, married filing jointly, married filing separately and head of household. Qualifying surviving spouses use the married filing jointly thresholds in these tables.
- Find your taxable income. Use the taxable-income figure calculated for that year’s return, after applicable deductions and other return calculations. Do not compare your gross pay directly with the thresholds.
- Locate the interval containing that taxable income. The rate heading for that interval is your marginal federal ordinary income tax bracket.
The IRS describes the system as income taxed in layers: “As your income goes up, the tax rate on the next layer of income is higher.” IRS: Federal income tax rates and brackets.
2024 federal ordinary income tax brackets
These thresholds apply to taxable income for tax year 2024. The boundaries follow the IRS table’s “up to,” “over” and “not over” conventions. Source: IRS Internal Revenue Bulletin 2023-48.
| Filing status | 10% | 12% | 22% | 24% | 32% | 35% | 37% |
|---|---|---|---|---|---|---|---|
| Single | Up to $11,600 | Over $11,600 to $47,150 | Over $47,150 to $100,525 | Over $100,525 to $191,950 | Over $191,950 to $243,725 | Over $243,725 to $609,350 | Over $609,350 |
| Married filing jointly / qualifying surviving spouse | Up to $23,200 | Over $23,200 to $94,300 | Over $94,300 to $201,050 | Over $201,050 to $383,900 | Over $383,900 to $487,450 | Over $487,450 to $731,200 | Over $731,200 |
| Married filing separately | Up to $11,600 | Over $11,600 to $47,150 | Over $47,150 to $100,525 | Over $100,525 to $191,950 | Over $191,950 to $243,725 | Over $243,725 to $365,600 | Over $365,600 |
| Head of household | Up to $16,550 | Over $16,550 to $63,100 | Over $63,100 to $100,500 | Over $100,500 to $191,950 | Over $191,950 to $243,700 | Over $243,700 to $609,350 | Over $609,350 |
2025 federal ordinary income tax brackets
These thresholds apply to taxable income for tax year 2025. Source: IRS Internal Revenue Bulletin 2024-45.
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| Filing status | 10% | 12% | 22% | 24% | 32% | 35% | 37% |
|---|---|---|---|---|---|---|---|
| Single | Up to $11,925 | Over $11,925 to $48,475 | Over $48,475 to $103,350 | Over $103,350 to $197,300 | Over $197,300 to $250,525 | Over $250,525 to $626,350 | Over $626,350 |
| Married filing jointly / qualifying surviving spouse | Up to $23,850 | Over $23,850 to $96,950 | Over $96,950 to $206,700 | Over $206,700 to $394,600 | Over $394,600 to $501,050 | Over $501,050 to $751,600 | Over $751,600 |
| Married filing separately | Up to $11,925 | Over $11,925 to $48,475 | Over $48,475 to $103,350 | Over $103,350 to $197,300 | Over $197,300 to $250,525 | Over $250,525 to $375,800 | Over $375,800 |
| Head of household | Up to $17,000 | Over $17,000 to $64,850 | Over $64,850 to $103,350 | Over $103,350 to $197,300 | Over $197,300 to $250,500 | Over $250,500 to $626,350 | Over $626,350 |
Why a higher bracket does not tax all your income at the higher rate
Federal ordinary income tax is progressive. Each rate applies to the portion of taxable income within its layer. If some income falls into a higher bracket, the income in the lower layers remains taxed at the lower rates. As the IRS puts it, “When your income jumps to a higher tax bracket, you don’t pay the higher rate on your entire income.” IRS: Federal income tax rates and brackets.
That is why your marginal bracket—the rate on the last layer of taxable income—is not the same as your effective tax rate, which reflects tax across all the layers. A bracket alone also does not tell you your total tax bill.
How deductions affect the answer
Deductions reduce the amount of income subject to tax and can therefore affect which bracket contains your taxable income. For 2025, the IRS later modified the standard deduction amounts from the initial figures announced in November 2024. The final 2025 amounts are $15,750 for single and married filing separately, $31,500 for married filing jointly, and $23,625 for head of household. See IRS Internal Revenue Bulletin 2025-45. These deduction amounts help explain the move from income to taxable income; they do not change the 2025 bracket thresholds in the table.
Your actual return may involve deductions other than the standard deduction and other calculations. For filing details, consult current IRS guidance, including IRS Publication 501 (2025), Dependents, Standard Deduction, and Filing Information.
What these bracket tables do not include
The tables show regular federal individual income tax brackets for ordinary income. They are not a complete estimate of what you owe. They do not include tax credits, payroll taxes, capital-gains tax rates, or state and local taxes. Your paycheck withholding is also not necessarily your marginal tax bracket: withholding is an amount collected during the year, while your bracket is determined from your tax return’s taxable income and filing status.
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