Top Federal Rate

37%
Highest marginal income tax rate

FICA Rate

15.3%
Combined Social Security & Medicare

Long-Term Capital Gains

0-20%
Based on income level

Standard Deduction

$15,000
Single filers (2025)

2025 Federal Tax Brackets

Tax Rate Income Range Tax Owed
10% $0 - $11,600 10% of taxable income
12% $11,601 - $47,150 $1,160 + 12% of excess over $11,600
22% $47,151 - $100,525 $5,426 + 22% of excess over $47,150
24% $100,526 - $191,950 $17,168.50 + 24% of excess over $100,525
32% $191,951 - $243,725 $39,110.50 + 32% of excess over $191,950
35% $243,726 - $609,350 $55,678.50 + 35% of excess over $243,725
37% $609,351+ $183,647.25 + 37% of excess over $609,350
Tax Rate Income Range Tax Owed
10% $0 - $23,200 10% of taxable income
12% $23,201 - $94,300 $2,320 + 12% of excess over $23,200
22% $94,301 - $201,050 $10,852 + 22% of excess over $94,300
24% $201,051 - $383,900 $34,337 + 24% of excess over $201,050
32% $383,901 - $487,450 $78,221 + 32% of excess over $383,900
35% $487,451 - $731,200 $111,357 + 35% of excess over $487,450
37% $731,201+ $196,669.50 + 37% of excess over $731,200
Tax Rate Income Range Tax Owed
10% $0 - $11,600 10% of taxable income
12% $11,601 - $47,150 $1,160 + 12% of excess over $11,600
22% $47,151 - $100,525 $5,426 + 22% of excess over $47,150
24% $100,526 - $191,950 $17,168.50 + 24% of excess over $100,525
32% $191,951 - $243,725 $39,110.50 + 32% of excess over $191,950
35% $243,726 - $365,600 $55,678.50 + 35% of excess over $243,725
37% $365,601+ $98,334.75 + 37% of excess over $365,600
Tax Rate Income Range Tax Owed
10% $0 - $16,550 10% of taxable income
12% $16,551 - $63,100 $1,655 + 12% of excess over $16,550
22% $63,101 - $100,500 $7,241 + 22% of excess over $63,100
24% $100,501 - $191,950 $15,469 + 24% of excess over $100,500
32% $191,951 - $243,700 $37,417 + 32% of excess over $191,950
35% $243,701 - $609,350 $53,977 + 35% of excess over $243,700
37% $609,351+ $181,954.50 + 37% of excess over $609,350

Other Important Tax Rates for 2025

FICA Tax Rates

Social Security: 6.2% (employee) + 6.2% (employer)
Medicare: 1.45% (employee) + 1.45% (employer)
Additional Medicare: 0.9% on income over $200K
SS Wage Base: $168,600 (2025)

Capital Gains Rates

Short-term: Taxed as ordinary income
Long-term (0%): Up to $47,025 (single)
Long-term (15%): $47,026 - $518,900
Long-term (20%): Over $518,900

Standard Deductions

Single: $15,000
Married Filing Jointly: $30,000
Married Filing Separately: $15,000
Head of Household: $22,500

Estate & Gift Tax

Estate Tax Exemption: $13.99 million
Gift Tax Exemption: $13.99 million (lifetime)
Annual Gift Exclusion: $18,000
Tax Rate: Up to 40%

State Income Tax Rates (Top Rates)

California 13.3%
New York 10.9%
New Jersey 10.75%
Oregon 9.9%
Minnesota 9.85%
Hawaii 11%
Texas 0%
Florida 0%
Nevada 0%
Washington 0%

Important Information

Tax rates and brackets are subject to change and may vary based on specific circumstances. This information is for general guidance only and should not be considered as tax advice. State tax rates shown are top marginal rates and may not apply to all income levels. Always consult with a qualified tax professional for personalized advice and the most current tax information.