2025
Single:
| Taxable Income | Tax Rate |
| $0 to $11,925 | 10% |
| $11,926 to $48,475 | $1,192.50 plus 12% of the amount over $11,925 |
| $48,476 to $103,350 | $5,578.50 plus 22% of the amount over $48,475 |
| $103,351 to $197,300 | $17,651 plus 24% of the amount over $103,350 |
| $197,301 to $250,525 | $40,199 plus 32% of the amount over $197,300 |
| $250,526 to $626,350 | $57,231 plus 35% of the amount over $250,525 |
| $626,351 or more | $188,769.75 plus 37% of the amount over $626,350 |
Married Filing Jointly or Qualifying Widow(er):
| Taxable Income | Tax Rate |
| $0 to $23,850 | 10% |
| $23,851 to $96,950 | $2,385 plus 12% of the amount over $23,850 |
| $96,951 to $206,700 | $11,157 plus 22% of the amount over $96,950 |
| $206,701 to $394,600 | $35,302 plus 24% of the amount over $206,700 |
| $394,601 to $501,050 | $80,398 plus 32% of the amount over $394,600 |
| $501,051 to $751,600 | $114,462 plus 35% of the amount over $501,050 |
| $751,601 or more | $202,154.50 plus 37% of the amount over $751,600 |
Married Filing Separately:
| Taxable Income | Tax Rate |
| $0 to $11,925 | 10% |
| $11,926 to $48,475 | $1,192.50 plus 12% of the amount over $11,925 |
| $48,476 to $103,350 | $5,578.50 plus 22% of the amount over $48,475 |
| $103,351 to $197,300 | $17,651 plus 24% of the amount over $103,350 |
| $197,301 to $250,525 | $40,199 plus 32% of the amount over $197,300 |
| $250,526 to $375,800 | $57,231 plus 35% of the amount over $250,525 |
| $375,801 or more | $101,077.25 plus 37% of the amount over $375,800 |
Head of Household:
| Taxable Income | Tax Rate |
| $0 to $17,000 | 10% |
| $17,001 to $64,850 | $1,700 plus 12% of the amount over $17,000 |
| $64,851 to $103,350 | $7,442 plus 22% of the amount over $64,850 |
| $103,351 to $197,300 | $15,912 plus 24% of the amount over $103,350 |
| $197,301 to $250,500 | $38,460 plus 32% of the amount over $197,300 |
| $250,501 to $626,350 | $55,484 plus 35% of the amount over $250,500 |
| $626,351 or more | $187,031.50 plus 37% of the amount over $626,350 |
Trusts and Estates:
| Taxable Income | Tax Rate |
| $0 to $3,150 | 10% |
| $3,151 to $11,450 | $315 plus 24% of the amount over $3,150 |
| $11,451 to $15,650 | $2,307 plus 35% of the amount over $11,450 |
| $15,651 or more | $3,777 plus 37% of the amount over $15,650 |
Corporations:
| Taxable Income | Tax Rate |
| $1 or more | 21% |
Long-Term Capital Gains:
| Rate | Single | Married Filing Jointly | Married Filing Separately | Head of Household |
| 0% | $0 – $48,350 | $0 – $96,700 | $0 – $48,350 | $0 – $64,750 |
| 15% | $48,351 – $533,400 | $96,701 – $600,050 | $48,351 – $300,000 | $64,751 – $566,700 |
| 20% | $533,401 or more | $600,051 or more | $300,001 or more | $566,701 or more |
2024
Single:
| Taxable Income | Tax Rate |
| $0 to $11,600 | 10% |
| $11,601 to $47,150 | $1,160 plus 12% of the amount over $11,600 |
| $47,151 to $100,525 | $5,426 plus 22% of the amount over $47,150 |
| $100,526 to $191,950 | $17,168.50 plus 24% of the amount over $100,525 |
| $191,951 to $243,725 | $39,110.50 plus 32% of the amount over $191,950 |
| $243,726 to $609,350 | $55,678.50 plus 35% of the amount over $243,725 |
| $609,351 or more | $183,647.25 plus 37% of the amount over $609,350 |
Married Filing Jointly or Qualifying Widow(er):
| Taxable Income | Tax Rate |
| $0 to $23,200 | 10% |
| $23,201 to $94,300 | $2,320 plus 12% of the amount over $23,200 |
| $94,301 to $201,050 | $10,852 plus 22% of the amount over $94,300 |
| $201,051 to $383,900 | $34,337 plus 24% of the amount over $201,050 |
| $383,901 to $487,450 | $78,221 plus 32% of the amount over $383,900 |
| $487,451 to $731,200 | $111,357 plus 35% of the amount over $487,450 |
| $731,201 or more | $196,669.50 plus 37% of the amount over $731,200 |
Married Filing Separately:
| Taxable Income | Tax Rate |
| $0 to $11,600 | 10% |
| $11,601 to $47,150 | $1,160 plus 12% of the amount over $11,600 |
| $47,151 to $100,525 | $5,426 plus 22% of the amount over $47,150 |
| $100,526 to $191,950 | $17,168.50 plus 24% of the amount over $100,525 |
| $191,951 to $243,725 | $39,110.50 plus 32% of the amount over $191,950 |
| $243,726 to $365,600 | $55,678.50 plus 35% of the amount over $243,725 |
| $365,601 or more | $98,334.75 plus 37% of the amount over $365,600 |
Head of Household:
| Taxable Income | Tax Rate |
| $0 to $16,550 | 10% |
| $16,551 to $63,100 | $1,655 plus 12% of the amount over $16,500 |
| $63,101 to $100,500 | $7,241 plus 22% of the amount over $63,100 |
| $100,501 to $191,950 | $15,469 plus 24% of the amount over $100,500 |
| $191,951 to $243,700 | $37,417 plus 32% of the amount over $191,950 |
| $273,701 to $609,350 | $53,977 plus 35% of the amount over $243,700 |
| $609,351 or more | $181,954.50 plus 37% of the amount over $609,350 |
Trusts and Estates:
| Taxable Income | Tax Rate |
| $0 to $3,100 | 10% |
| $3,101 to $11,150 | $310 plus 24% of the amount over $3,100 |
| $11,151 to $15,200 | $2,242 plus 35% of the amount over $11,150 |
| $15,201 or more | $3,659 plus 37% of the amount over $15,200 |
Corporations:
| Taxable Income | Tax Rate |
| $1 or more | 21% |
Long-Term Capital Gains:
| Rate | Single | Married Filing Jointly | Married Filing Separately | Head of Household |
| 0% | $0 – $47,025 | $0 – $94,050 | $0 – $47,025 | $0 – $63,000 |
| 15% | $47,025 – $518,900 | $94,050 – $583,750 | $47,025 – $291,850 | $63,000 – $551,350 |
| 20% | $518,900 or more | $583,750 or more | $291,850 or more | $551,350 or more |
