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IRS Tax Rate Schedules

Your federal tax rates are based on your income level and filing status. The percentages and income brackets can change annually. Below are the tax rates for the current and previous two years.

2025 IRS Tax Rate Schedule for joint and single filers
Taxable Income1 Federal Tax Rates
Married Filing Joint Single Filers

Federal

Income

Net Investment Income2 Long-Term Capital Gains
$0 - $23,850 $0 - $11,925 10%  -  0%
$23,851 - $96,700 $11,926 - $48,350 12%
$96,701 - $96,950 $48,351 - $48,475 12% 15%
$96,951 - $206,700 $48,476 - $103,350 22%
$206,701 - $250,000 $103,351 - $197,300 24%
- $197,301 - $200,000 32%
$250,001 - $394,600 - 24% 3.8%
$394,601 - $501,050 $200,001 - $250,525 32%
$501,051 - $600,050 $250,526 - $533,400 35%
$600,051 - $751,600 $533,401 - $626,350 35% 20%
$751,601 and above $626,351 and above 37%
2025 IRS Tax Rate Schedule for Married Filing Separately and Head of Household
Taxable Income1 Federal Tax Rates
Married Filing Separately Head of Household Federal Income Net Investment Income2 Long-Term Capital Gains
$0 - $11,925 $0 - $17,000 10%  -  0%
$11,926 - $48,350 $17,001 - $64,750 12%
$48,351 - $48,475 $64,751 - $64,850 12% 15%
$48,476 - $103,350 $64,851 - $103,350 22%
$103,351 - $125,000 $103,351 - $197,300 24%
- $197,301 - $200,000 32%
$125,001 - $197,300 - 24% 3.8%
$197,301 - $250,525 $200,001 - $250,500 32%
$250,526 - $300,000 $250,501 - $566,700 35%
$300,001 - $375,800 $566,701 - $626,350 35% 20%
$375,801 and above $626,351 and above 37%
2024 IRS Tax Rate Schedule for joint and single filers
Taxable Income1 Federal Tax Rates
Married Filing Joint Single Filers

Federal

Income

Net Investment Income2 Long-Term Capital Gains
$0 - $23,200 $0 - $11,600 10%  -  0%
$23,201 - $94,050 $11,601 - $47,025 12%
$94,051 - $94,300 $47,026 - $47,150 12% 15%
$94,301 - $201,050 $47,151 - $100,525 22%
$201,051 - $250,000 $100,526 - $191,950 24%
- $191,951 - $200,000 32%
$250,001 - $383,900 - 24% 3.8%
$383,901 - $487,450 $200,001 - $243,725 32%
$487,451 - $583,750 $243,726 - $518,900 35%
$583,751 - $731,200 $518,901 - $609,350 35% 20%
$731,201 and above $609,351 and above 37%
2024 IRS Tax Rate Schedule for Married Filing Separately and Head of Household
Taxable Income1 Federal Tax Rates
Married Filing Separately Head of Household Federal Income Net Investment Income2 Long-Term Capital Gains
$0 - $11,600 $0 - $16,550 10%  -  0%
$11,601 - $47,025 $16,551 - $63,000 12%
$47,026 - $47,150 $63,001 - $63,100 12% 15%
$47,151 - $100,525 $63,101 - $100,500 22%
$100,526 - $125,000 $100,501 - $191,950 24%
- $191,951 - $200,000 32%
$125,001 - $191,950 - 24% 3.8%
$191,951 - $243,725 $200,001 - $243,700 32%
$243,726 - $291,850 $243,701 - $551,350 35%
$291,851 - $365,600 $551,351 - $609,350 35% 20%
$365,601 and above $609,351 and above 37%
2023 IRS Tax Rate Schedule for joint and single filers
Taxable Income1 Federal Tax Rates
Married Filing Joint Single Filers

Federal

Income

Net Investment Income2 Long-Term Capital Gains
$0 - $22,000 $0 - $11,000 10%  -  0%
$22,001 - $89,250 $11,001 - $44,625 12%
$89,251 - $89,450 $44,626 - $44,725 12% 15%
$89,451 - $190,750 $44,726 - $95,375 22%
$190,751 - $250,000 $95,376 - $182,100 24%
- $182,101 - $200,000 32%
$250,001 - $364,200 - 24% 3.8%
$364,201 - $462,500 $200,001 - $231,250 32%
$462,501 - $553,850 $231,251 - $492,300 35%
$553,851 - $693,750 $492,301 - $578,125 35% 20%
$693,751 and above $578,126 and above 37%
2023 IRS Tax Rate Schedule for Married Filing Separately and Head of Household
Taxable Income1 Federal Tax Rates
Married Filing Separately Head of Household Federal Income Net Investment Income2 Long-Term Capital Gains
$0 - $11,000 $0 - $15,700 10%  -  0%
$11,001 - $44,625 $15,701 - $59,750 12%
$44,626 - $44,725 $59,751 - $59,850 12% 15%
$44,726 - $95,375 $59,851 - $95,350 22%
$95,376 - $125,000 $93,351 - $182,100 24%
- $182,101 - $200,000 32%
$125,001 - $182,100 - 24% 3.8%
$182,101 - $231,250 $200,001 - $231,250 32%
$231,251 - $276,900 $231,251 - $523,050 35%
$276,901 - $346,875 $523,051 - $578,100 35% 20%
$346,876 and above $578,101 and above 37%

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1 Net amount subject to federal income tax after deductions.

2 Additional 3.8% federal tax imposed on lesser of total “net investment income” or the amount of modified adjusted gross income (MAGI) in excess of the applicable threshold ($200,000 for Single and Head of Household, $250,000 for Married Filing Joint, and $125,000 for Married Filing Separately). For presentation in this table, no distinction is made between MAGI and taxable income. However, since MAGI is generally higher than taxable income, the 3.8% tax may be applicable even if your taxable income is below the applicable threshold.

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