In 2025, the tax rates for pass-through entities will depend on the owners’ individual tax situations. For individuals, the highest marginal rate is projected to be 37% on taxable income over $693,750 for married filing jointly and $578,125 for single filers. Pass-through income is also subject to self-employment tax of 15.3% on the first $160,200 of net earnings from self-employment for 2025.
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