US Federal Income Tax Brackets
Tax System Overview
System: Progressive (marginal)
Authority: Internal Revenue Service (IRS)
Law: Internal Revenue Code
The US taxes based on filing status: Single, Married Filing Jointly, Head of Household, etc. Standard deduction for single filers is approximately $15,000.
Key Deductions & Allowances
$15,000 standard deduction (single), $30,000 (married filing jointly). Itemized deductions for mortgage interest, state/local taxes (SALT, capped at $10,000), and charitable contributions.
United States Income Tax Brackets
Current tax rates for United States. Progressive (marginal) system.
| Income Range | Tax Rate |
|---|---|
| $0 – $11,925 | 10% |
| $11,926 – $48,475 | 12% |
| $48,476 – $103,350 | 22% |
| $103,351 – $197,300 | 24% |
| $197,301 – $250,525 | 32% |
| $250,526 – $626,350 | 35% |
| $626,351+ | 37% |
Additional Taxes & Contributions
Beyond income tax, United States workers may pay these additional charges.
| Tax / Contribution | Rate | Notes |
|---|---|---|
| Social Security (FICA) | 6.2% | On income up to $168,600 |
| Medicare | 1.45% | On all income; extra 0.9% above $200K |
| State income tax | 0–13.3% | Varies by state; TX, FL, NV have 0% |
Effective Tax Rates by Income
Estimated federal/national income tax only. Shows how effective rates differ from marginal rates.
| Annual Income | Est. Tax | Effective Rate |
|---|---|---|
| $30,000 | $3,361 | 11.2% |
| $50,000 | $6,617 | 13.2% |
| $75,000 | $12,117 | 16.2% |
| $100,000 | $17,651 | 17.7% |
| $150,000 | $29,651 | 19.8% |
Estimates based on standard deductions/allowances. Actual tax depends on personal circumstances, filing status, and applicable credits.
About United States's Tax System
The United States uses a progressive federal income tax system with 7 brackets ranging from 10% to 37%. Only income within each bracket is taxed at that rate – your effective rate is always lower than your marginal rate.
In addition to federal income tax, most Americans pay FICA taxes (Social Security + Medicare) totaling 7.65%, and many states impose their own income tax. States like Texas, Florida, and Nevada have no state income tax.
The IRS adjusts tax brackets annually for inflation. The 2025 brackets reflect the latest adjustment. For the most accurate calculation, consider using the IRS Tax Withholding Estimator.
Tax Brackets by Country
Compare income tax systems across different countries.
Canada
United Kingdom
Australia
New Zealand
Germany
India
Ireland
Singapore
South Africa
Japan
PhilippinesFrequently Asked Questions
For single filers: 10% ($0–$11,925), 12% ($11,926–$48,475), 22% ($48,476–$103,350), 24% ($103,351–$197,300), 32% ($197,301–$250,525), 35% ($250,526–$626,350), and 37% ($626,351+).
Approximately $15,000 for single filers and $30,000 for married filing jointly in 2025.
Most states do. Rates vary from 0% (Texas, Florida, Nevada, Wyoming, etc.) to over 13% (California). Seven states have no state income tax.
FICA includes Social Security (6.2% up to $168,600) and Medicare (1.45% on all income). Together, they total 7.65% on top of income tax.