2025 Tax Rates Resource
Updated for the One Big Beautiful Bill Act (OBBBA) (Pub. L. 119-21)
2025 Individual Tax Rates
Unmarried Individuals
Taxable Income
2025 Tax
Not > $11,925
10% of the taxable income
> $11,925 but not > $48,475
$1,192.50 + 12% of the excess > $11,925
> $48,475 but not > $103,350
$5,578.50 + 22% of the excess > $48,475
> $103,350 but not > $197,300
$17,651 + 24% of the excess > $103,350
> $197,300 but not > $250,525
$40,199 + 32% of the excess > $197,300
> $250,525 but not > $626,350
$57,231 + 35% of the excess > $250,525
> $626,350
$188,769.75 + 37% of the excess > $626,350

Married Individuals Filing Joint Returns & Surviving Spouses
Taxable Income
2025 Tax
Not > $23,850
10% of taxable income
> $23,850 but not > $96,950
$2,385 + 12% of the excess > $23,850
> $96,950 but not > $206,700
$11,157 + 22% of the excess > $96,950
> $206,700 but not > $394,600
$35,302 + 24% of the excess > $206,700
> $394,600 but not > $501,050
$80,398 + 32% of the excess > $394,600
> $501,050 but not > $751,600
$114,462 + 35% of the excess > $501,050
> $751,600
$202,154.50 + 37% of the excess > $751,600

Heads of Households
Taxable Income
2025 Tax
Not > $17,000
10% of the taxable income
> $17,000 but not > $64,850
$1,700 + 12% of the excess > $17,000
> $64,850 but not > $103,350
$7,442 + 22% of the excess > $64,850
> $103,350 but not > $197,300
$15,912 + 24% of the excess > $103,350
> $197,300 but not > $250,500
$38,460 + 32% of the excess > $197,300
> $250,500 but not > $626,350
$55,484 + 35% of the excess > $250,500
> $626,350
$187,031.50 + 37% of the excess > $626,350

Married Individuals Filing Separate Returns
Taxable Income
2025 Tax
Not > $11,925
10% of the taxable income
> $11,925 but not > $48,475
$1,192.50 + 12% of the excess > $11,925
> $48,475 but not > $103,350
$5,578.50 + 22% of the excess > $48,475
> $103,350 but not > $197,300
$17,651 + 24% of the excess > $103,350
> $197,300 but not > $250,525
$40,199 + 32% of the excess > $197,300
> $250,525 but not > $375,800
$57,231 + 35% of the excess > $250,525
> $375,800
$101,077.25 + 37% of the excess > $375,800

2025 C Corporation Tax Rates
Taxable Income
2025 Tax
Any Amount of Income
21%

2025 Estates & Trusts Tax Rates
Taxable Income
2025 Tax
Not > $3,150
10% of the taxable income
> $3,150 but not > $11,450
$315 + 24% of the excess > $3,150
> $11,450 but not > $15,650
$2,307 + 35% of the excess > $11,450
> $15,650
$3,777 + 37% of the excess > $15,650

Social Security & Medicare

Self-Employed
Employee
SS Tax Rate
12.4%
6.2%
Max Wages Subject to SS
$190,688*
$176,100
Medicare Tax Rate
2.9%
1.45%
Additional Medicare Tax
N/A
0.9% over thresholds

2025 Capital Gain Rates
Capital Asset
Holding Period
Tax Rate
Short-term capital gains
1 year or less
Ordinary rates, up to 37%
Long-term capital gains
More than 1 year
0%, 15%, or 20% depending on income
Collectibles
More than 1 year
28%
Section 1202 QSBS
More than 5 years
28%
Unrecaptured §1250 gain
More than 1 year
25%

Vehicles
Tax Year
With Bonus Depreciation
No Bonus Depreciation
1st Year
$20,200
$12,200
2nd Year
$19,600
$19,600
3rd Year
$11,800
$11,800
Each Succeeding Year
$7,060
$7,060

2025 Standard Mileage Rates
Type
Cents per mile
Business
70.0
Charitable
14.0
Medical & Moving
21.0
Depreciation
33.0

2025 Standard Deduction
Filing Status
Standard Deduction
Unmarried Individuals
$15,750
Married Filing Separate
$15,750
Heads of Households
$23,625
Married Filing Joint & Surviving Spouses
$31,500
Dependents
Greater of $1,350 or $450 + earned income
Additional (Joint)
$1,600 ($3,200 if both)
Additional (Single/HOH)
$2,000 ($4,000 if both)

2025 Health Savings Account (HSA)
Coverage
Contribution Limit
Self-only
$4,300
Family
$8,550
Catch-up (55+)
$1,000

Retirement Plans 2025
Plan
Employee Contribution
Employer Contribution
SEP
N/A
25% comp. up to $70,000
SIMPLE IRA
$16,500 ($20,000 age 50+)
N/A
401(k)
$23,500 ($31,000 age 50+)
25% wages; $70,000 limit ($77,500 age 50+)

Disclaimer: This content is provided for educational purposes only and is not legal, tax, accounting, or financial advice. Every situation is unique, so consult your own attorney, CPA, or financial advisor before making decisions based on this information.