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2025 Tax Rates - Single Taxpayers
Standard Deduction $15,000
| 10% | 0 to $11,925 |
| 12% | $11,925 to $48,475 |
| 22% | $48,475 to $103,350 |
| 24% | $103,350 to $197,300 |
| 32% | $197,300 to $250,525 |
| 35% | $250,525 to $626,350 |
| 37% | Over $626,350 |
2025 Tax Rates - Married Jointly & Surviving Spouses
Standard Deduction $30,000
| 10% | 0 to $23,850 |
| 12% | $23,850 to $96,950 |
| 22% | $96,950 to $206,700 |
| 24% | $206,700 to $394,600 |
| 32% | $394,600 to $501,050 |
| 35% | $501,050 to $751,600 |
| 37% | Over $751,600 |
2025 Tax Rates - Married Filing Separately
Standard Deduction $15,000
| 10% | 0 to $11,925 |
| 12% | $11,925 to $48,475 |
| 22% | $48,475 to $103,350 |
| 24% | $103,350 to $197,300 |
| 32% | $197,300 to $250,525 |
| 35% | $250,525 to $375,800 |
| 37% | Over $375,800 |
2025 Tax Rates - Head of Household
Standard Deduction $22,500
| 10% | 0 to $17,000 |
| 12% | $17,000 to $64,850 |
| 22% | $64,850 to $103,350 |
| 24% | $103,350 to $197,300 |
| 32% | $197,300 to $250,500 |
| 35% | $250,500 to $626,350 |
| 37% | Over $626,350 |
2025 Tax Rates - Estates & Trusts
| 10% | 0 to $3,150 |
| 24% | $3,150 to $11,450 |
| 35% | $11,450 to $15,650 |
| 37% | Over $15,650 |
2025 Education Benefits
| American Opportunity Credit | $2,500 (per student) |
| Lifetime Learning Credit | $2,000 (per return) |
| Student Loan Interest Deduction | $2,500 (per return) |
| Coverdell ESA Contribution | $2,000 (per student) |
2025 Social Security
| Social Security Tax Rate: Employers | 6.2% |
| Social Security Tax Rate: Employees | 6.2% |
| Social Security Tax Rate: Self-Employed | 12.4% |
| Max earnings subject to Social Security tax | $176,100 |
| Max earnings subject to Medicare tax | Unlimited |
| Medicare Tax Rate: Employers | 1.45% |
| Medicare Tax Rate: Employees | 1.45% |
| Medicare Tax Rate: Self-Employed | 2.9% |
| Additional Medicare Tax (>$200k/$250k) | 0.9% |
| Net Investment Income Tax (>$200k/$250k) | 3.8% |
2025 Miscellaneous
| Section 179 Expensing Limit | $1,250,000 |
| Section 179 Phaseout Threshold | $3,130,000 |
| Bonus Depreciation Rate (1st Year) | 40% |
| 199A Phaseout Start | $197,300 (Single/HoH), $394,600 (MFJ) |
| QSEHRA Limit | $6,350 (Single), $12,800 (Family) |
| Safe Harbor for High-Income | 110% of 2024 tax |
| Standard Mileage – Business | 70¢ |
| Standard Mileage – Medical/Moving | 21¢ |
| Standard Mileage – Charity | 14¢ |
| Child Tax Credit | $2,000 |
| Unearned Income Kiddie Tax Limit | $1,350 |
| Capital Gains – 0% | Up to $48,350 (Single), $96,700 (MFJ) |
| Capital Gains – 15% | $48,350–$533,400 (Single), $96,700–$600,050 (MFJ) |
| Capital Gains – 20% | Over $533,400 (Single), $600,050 (MFJ) |
| Unrecaptured Sec. 1250 Gains | 25% |
| Collectibles Gains | 28% |
| Traditional/Roth IRA Limit | $7,000 under 50 / $8,000 50+ |
| SIMPLE IRA Limit | $16,500 under 50 / $20,000 50+ / +$1,750 age 60–63 |
| SEP IRA Contribution Limit | 25% comp. up to $70,000 |
2025 Standard Meal Rates for Family Child Care Providers for income tax returns
July 1, 2024 – June 30, 2025
| For each breakfast | $1.66 |
| For each lunch or supper | $3.15 |
| For each snack (up to 3 per day for each child) | $0.93 |
July 1, 2024 – June 30, 2025
| For each breakfast | $2.66 |
| For each lunch or supper | $5.10 |
| For each snack (up to 3 per day for each child) | $1.52 |
July 1, 2024 – June 30, 2025
| For each breakfast | $2.14 |
| For each lunch or supper | $4.09 |
| For each snack (up to 3 per day for each child) | $1.22 |
| Source: Federal Register | |
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