Get better acquainted with the 2024 and 2025 tax brackets, the various filing statuses and the difference between taking the standard and itemized deductions.
As you review the tables below, keep in mind that your tax brackets for 2024 and 2025 depend on your taxable income and filing status. It’s also important to note that the income limits were adjusted for inflation between 2024 and 2025 for all tax brackets and filing statuses.
In this article
- Filing status and federal income tax rates: 2024 tax year
- Filing status and federal income tax rates: 2025 tax year
- Standard deduction amounts: 2024 and 2025 tax years
- Standard deduction vs. itemized deductions
- Filing statuses and definitions
Filing status and federal income tax rates: 2024 tax year
| Tax bracket |
Single |
Married filing jointly |
Head of household |
Married filing separately |
| 10% |
$0–$11,600 |
$0–$23,200 |
$0–$16,550 |
$0–$11,600 |
| 12% |
$11,600–$47,150 |
$23,200–$94,300 |
$16,550–$63,100 |
$11,600–$47,150 |
| 22% |
$47,150–$100,525 |
$94,300–$201,050 |
$63,100–$100,500 |
$47,150–$100,525 |
| 24% |
$100,525–$191,950 |
$201,050–$383,900 |
$100,500–$191,950 |
$100,525–$191,950 |
| 32% |
$191,950–$243,725 |
$383,900–$487,450 |
$191,950–$243,700 |
$191,950–$243,725 |
| 35% |
$243,720–$609,350 |
$487,450–$731,200 |
$243,700–$609,350 |
$243,725–$365,600 |
| 37% |
$609,350+ |
$731,200+ |
$609,350+ |
$365,600+ |
Filing status and federal income tax rates: 2025 tax year
| Tax bracket |
Single |
Married filing jointly |
Head of household |
Married filing separately |
| 10% |
$0–$11,925 |
$0–$23,850 |
$0–$17,000 |
$0–$11,925 |
| 12% |
$11,925–$48,475
|
$23,850–$96,950
|
$17,000–$64,850
|
$11,925–$48,475 |
| 22% |
$48,475–$103,350
|
$96,950–$206,700
|
$64,850–$103,350
|
$48,475–$103,350 |
| 24% |
$103,350–$197,300 |
$206,700–$394,600 |
$103,350–$197,300 |
$103,350–$197,300
|
| 32% |
$197,300–$250,525 |
$394,600–$501,050 |
$197,300–$250,500 |
$197,300–$250,525 |
| 35% |
$250,525–$626,350 |
$501,050–$751,600 |
$250,500–$626,350 |
$250,525–$375,800 |
| 37% |
$626,350+ |
$751,600+ |
$626,350+ |
$375,800+ |
Please note: The tax brackets above are for the 2025 tax year. They are not used to calculate 2024 taxes.
Standard deduction amounts: 2024 and 2025 tax years
|
2024 |
2025 |
| Single |
$14,600 |
$15,000 |
| Married filing jointly |
$29,200 |
$30,000 |
| Head of household |
$21,900 |
$22,500 |
| Married filing separately |
$14,600 |
$15,000 |
You may be eligible for an additional amount if you are 65 or older, or blind.
Standard deduction vs. itemized deductions
Should you claim the standard deduction or itemize your deductions? If your itemized deductions equal more than the standard deduction, it may benefit you to itemize rather than claim the standard deduction.
| Standard deduction |
Itemized deductions |
| A fixed amount that is determined by your filing status that indicates how much you’ll be able to reduce your adjusted gross income to determine your taxable income by when you calculate your taxes. |
As an alternative to the standard deduction, taxpayers can itemize certain approved expenses, such as:
- An amount of state and local taxes, including property taxes*
- Mortgage interest**
- Charitable contributions**
- Medical expenses (that exceed 7.5% of adjusted gross income)
|
*Subject to $10,000 cap, $5000 for married filing separately.
**Other limitations may apply.
Filing statuses and definitions
| Single |
- You’re either not married or you are legally separated as of Dec. 31 of the filing year AND you don't qualify as a head of household or surviving spouse.
|
| Married filing jointly |
- You’re married on Dec. 31 and you and your spouse file a joint return together. This status can be available if one spouse died during the year, and you did not remarry in the same year.
- You may also file jointly if you were married at the end of the year and your spouse died before the return was filed.
|
| Married filing separately |
- You’re married but you do not file a joint return with your spouse and instead you both file separately. You generally report only your own income, deductions and credits; and are responsible only for the tax on your own income. State rules may vary.
- You may pay more tax than if you use another filing status for which you qualify. Deductions and credits may be limited.
|
| Head of household |
- You’re not married and not a surviving spouse as of Dec. 31 of the filing year AND
- You paid over 50% of expenses to run your household for the year AND
- Someone who counts as a “qualifying” individual (such as your child, if they meet certain conditions) lived with you for more than 50% of the year.
|
| Qualifying widow or widower with a dependent child (Surviving Spouse Filing Status) |
- Your spouse must have died sometime in the previous two tax years AND
- You must have been qualified to file jointly with them AND
- You’re not remarried AND
- You paid over 50% of expenses to run your household for the tax year in question AND
- Your dependent child lived with you during the tax year in question.
|
Get personalized guidance
When navigating the intricacies of 2024 to 2025 tax brackets, we can help you determine an appropriate tax planning strategy. For the most accurate and updated information about tax brackets for 2024 and 2025, filing statuses and deductions, seek advice from a certified tax professional. Certified tax professionals have extensive knowledge of current tax laws and regulations, enabling them to provide tailored guidance based on individual financial situations.