Here are the updated 2025 tax tables for various key IRS thresholds, including the tax rate 2025:
- Federal income tax brackets
- Capital gains tax thresholds
- Alternative Minimum Tax (AMT) limits
- Child Tax Credit amount
- Earned Income Credit (EIC) based on dependents
Tax Rates for Individuals for the Year 2025
| Rate | Single Filers | Married Filing Jointly | Head of Household | |
| 10% | Up to $11,925 | Up to $23,850 | Up to $17,000 | |
| 12% | $11,926 – $48,475 | $23,851 – $96,950 | $17,001 – $64,850 | |
| 22% | $48,476 – $103,350 | $96,951 – $206,700 | $64,851 – $103,350 | |
| 24% | $103,351 – $197,300 | $206,701 – $394,600 | $103,351 – $197,300 | |
| 32% | $197,301 – $250,525 | $394,601 – $501,050 | $197,301 – $250,500 | |
| 35% | $250,526 – $626,350 | $501,051 – $751,600 | $250,501 – $626,350 | |
| 37% | Over $626,350 | Over $751,600 | Over $626,350 | |
Capital Gains Tax Rates 2025
| Filing Status | 0% Rate Up To | 15% Rate Up To |
| Single | $48,350 | $533,400 |
| Married Filing Jointly | $96,700 | $600,050 |
| Married Filing Separately | $48,350 | $300,000 |
| Head of Household | $64,750 | $566,700 |
| Estates and Trusts | $3,250 | $15,900 |
AMT Tax Phaseouts
| Filing Status | AMT Exemption | Phaseout Begins | Phaseout Ends |
| Single | $88,100 | $626,350 | $978,750 |
| Married Filing Jointly | $137,000 | $1,252,700 | $1,800,700 |
| Married Filing Separately | $68,500 | $626,350 | $900,350 |
| Estates and Trusts | $30,700 | $102,500 | $225,300 |
For Tax Year 2025, here are the Social Security and Medicare (FICA) tax rates as per Revenue Procedure 2024-40 and related IRS updates:
🧾 Social Security and Medicare Tax Rates for 2025
| Social Security (OASDI) | 6.20% | 6.20% | 12.40% | $168,600 |
| Medicare | 1.45% | 1.45% | 2.90% | No limit |
| Additional Medicare Tax | 0.90% (on employee only) | N/A | Applies above thresholds | See below |
💡 Additional Medicare Tax Thresholds (Employee-only 0.9%)
This tax applies to wages above the following thresholds:
| Single | $200,000 |
| Married Filing Jointly | $250,000 |
| Married Filing Separately | $125,000 |
| Head of Household | $200,000 |
| Qualifying Widow(er) | $200,000 |
🔹 Employers are required to withhold the additional 0.9% once an employee’s wages exceed $200,000, regardless of their filing status.
Prashant Thakur is a practicing tax advisor on Income Tax Act of India . He also blogs on US taxation law (IRC) . He has more than 30 years of experience in dealing with tax issues ( 20 years on the other side of the table i.e for Income Tax department) . He has written three books - Tax Evasion Through Shares( 2008 & 2012) , Taxing Question Simple Answer (2013) and Crypto Taxation in USA (2022) .
Other than taxation , he has great interest in cloud technology, WordPress and is found of small tech company .
Latest posts by Prashant Thakur (see all)
- Tax Demand Notice Template What Information Must Be Included - January 18, 2026
- NRI Tax Compliance Checklist for US Residents - January 11, 2026
- How to Appeal Tax Debt Assessments and Reduce What You Owe - January 4, 2026
Post Disclaimer
While the information on this site - Internal Revenue Code Simplified-is about legal issues, it is not legal advice or legal representation. Because of the rapidly changing nature of the law and our reliance upon outside sources, we make no warranty or guarantee of the accuracy or reliability of information contained herein.