FILING STATUS:Single
- IF TAXABLE INCOME IS: | THE TAX IS:
- $0 to $11,600 | 10% of taxable income
- $11,600 to $47,150 | $1,160 + 12% of the amount over $11,600
- $47,150 to $100,525 | $5,426 + 22% of the amount over $47,150
- $100,525 to $191,950 | $17,168.50 + 24% of the amount over $100,525
- $191,950 to $243,725 | $39,110.50 + 32% of the amount over $191,950
- $243,725 to $609,350 | $55,678.50 + 35% of the amount over $243,725
- Over $609,350 | $183,647.25 + 37% of the amount over $609,350
FILING STATUS:Head of Household
- IF TAXABLE INCOME IS: | THE TAX IS:
- $0 to $16,550 | 10% of taxable income
- $16,550 to $63,100 | $1,655 + 12% of the amount over $16,550
- $63,100 to $100,500 | $7,241 + 22% of the amount over $63,100
- $100,500 to $191,950 | $15,469 + 24% of the amount over $100,500
- $191,950 to $243,700 | $37,417 + 32% of the amount over $191,950
- $243,700 to $609,350 | $53,977 + 35% of the amount over $243,700
- Over $609,350| $181,954.50 + 37% of the amount over $609,350
FILING STATUS:Married Filing Jointly
- IF TAXABLE INCOME IS: | THE TAX IS:
- $0 to $23,200 | 10% of taxable income
- $23,200 to $94,300 | $2,320 + 12% of the amount over $23,200
- $94,300 to $201,050 | $10,852 + 22% of the amount over $94,300
- $201,050 to $383,900 | $34,337 + 24% of the amount over $201,050
- $383,900 to $487,450 | $78,221 + 32% of the amount over $383,900
- $487,450 to $731,200 | $111,357 + 35% of the amount over $487,450
- Over $731,200 | $196,669.50 + 37% of the amount over $731,200
FILING STATUS:Married Filing Separately
- IF TAXABLE INCOME IS: | THE TAX IS:
- $0 to $11,600 | 10% of taxable income
- $11,600 to $47,150 | $1,160 + 12% of the amount over $11,600
- $47,150 to $100,525 | $5,426 + 22% of the amount over $47,150
- $100,525 to $191,950 | $17,168.50 + 24% of the amount over $100,525
- $191,950 to $243,725 | $39,110.50 + 32% of the amount over $191,950
- $243,725 to $365,600 | $55,678.50 + 35% of the amount over $243,725
- Over $365,600 | $98,334.75 + 37% of the amount over $365,600
Standard Mileage Rate
- USE | RATE
- Business | 67 cents
- Medical Care or Move | 21 cents
- Charitable | 14 cents
2025 Tax Rates
FILING STATUS:Single
- IF TAXABLE INCOME IS: | THE TAX IS:
- $0 to $11,925 | 10% of taxable income
- $11,925 to $48,475 | $1,192.50 + 12% of the amount over $11,925
- $48,475 to $103,350 | $5,578.50 + 22% of the amount over $48,475
- $103,350 to $197,300 | $17,651 + 24% of the amount over $103,350
- $197,300 to $250,525 | $40,199 + 32% of the amount over $197,300
- $250,525 to $626,350 | $57,231 + 35% of the amount over $250,525
- Over $626,350 | $188.769.75 + 37% of the amount over $626,350
FILING STATUS:Head of Household
- IF TAXABLE INCOME IS: | THE TAX IS:
- $0 to $17,000 | 10% of taxable income
- $17,000 to $64,850 | $1,700 + 12% of the amount over $17,000
- $64,850 to $103,350 | $7,442 + 22% of the amount over $64,850
- $103,350 to $197,300 | $15,912 + 24% of the amount over $103,350
- $197,300 to $250,500| $38,460 + 32% of the amount over $197,300
- $250,500 to $626,350 | $55,484 + 35% of the amount over $250,500
- Over $626,350| $187,031.50 + 37% of the amount over $626,350
FILING STATUS:Married Filing Jointly
- IF TAXABLE INCOME IS: | THE TAX IS:
- $0 to $23,850 | 10% of taxable income
- $23,850 to $96,950 | $2,385 + 12% of the amount over $23,850
- $96,950 to $206,700 | $11,157 + 22% of the amount over $96,950
- $206,700 to $394,600 | $35,302 + 24% of the amount over $206,700
- $394,600 to $501,050 | $80,398 + 32% of the amount over $394,600
- $501,050 to $751,600 | $114,462 + 35% of the amount over $501,050
- Over $751,600 | $202,154.50 + 37% of the amount over $751,600
FILING STATUS:Married Filing Separately
- IF TAXABLE INCOME IS: | THE TAX IS:
- $0 to $11,925 | 10% of taxable income
- $11,925 to $48,475 | $1,192.50 + 12% of the amount over $11,925
- $48,475 to $103,350 | $5,578.50 + 22% of the amount over $48,475
- $103,350 to $197,300 | $17,651 + 24% of the amount over $103,350
- $197,300 to $250,525 | $40,199 + 32% of the amount over $197,300
- $250,525 to $375,800 | $57,231+ 35% of the amount over $250,525
- Over $375,800 | $101,077.25 + 37% of the amount over $375,800
Standard Mileage Rate
- USE | RATE
- Business | cents
- Medical Care or Move | cents
- Charitable | cents