{
 "name": "Federal income tax brackets, 2025",
 "description": "Federal income tax brackets for single, married filing jointly and head of household filers, with the standard deduction for each filing status, from the IRS inflation adjustments for the tax year.",
 "year": 2025,
 "publisher": "TaxWren",
 "url": "https://taxwren.com/data",
 "license": "https://creativecommons.org/licenses/by/4.0/",
 "sources": [
  {
   "name": "IRS Rev. Proc. 2024-40",
   "url": "https://www.irs.gov/pub/irs-drop/rp-24-40.pdf"
  }
 ],
 "columns": [
  {
   "name": "filing_status",
   "description": "single, married_filing_jointly or head_of_household"
  },
  {
   "name": "rate",
   "description": "Marginal rate as a decimal (0.22 = 22%)"
  },
  {
   "name": "taxable_income_over",
   "description": "Bracket starts above this taxable income"
  },
  {
   "name": "taxable_income_up_to",
   "description": "Bracket ends at this taxable income (blank for the top bracket)"
  },
  {
   "name": "standard_deduction",
   "description": "Standard deduction for the filing status"
  }
 ],
 "rows": [
  {
   "filing_status": "single",
   "rate": 0.1,
   "taxable_income_over": 0,
   "taxable_income_up_to": 11925,
   "standard_deduction": 15750
  },
  {
   "filing_status": "single",
   "rate": 0.12,
   "taxable_income_over": 11925,
   "taxable_income_up_to": 48475,
   "standard_deduction": 15750
  },
  {
   "filing_status": "single",
   "rate": 0.22,
   "taxable_income_over": 48475,
   "taxable_income_up_to": 103350,
   "standard_deduction": 15750
  },
  {
   "filing_status": "single",
   "rate": 0.24,
   "taxable_income_over": 103350,
   "taxable_income_up_to": 197300,
   "standard_deduction": 15750
  },
  {
   "filing_status": "single",
   "rate": 0.32,
   "taxable_income_over": 197300,
   "taxable_income_up_to": 250525,
   "standard_deduction": 15750
  },
  {
   "filing_status": "single",
   "rate": 0.35,
   "taxable_income_over": 250525,
   "taxable_income_up_to": 626350,
   "standard_deduction": 15750
  },
  {
   "filing_status": "single",
   "rate": 0.37,
   "taxable_income_over": 626350,
   "taxable_income_up_to": null,
   "standard_deduction": 15750
  },
  {
   "filing_status": "married_filing_jointly",
   "rate": 0.1,
   "taxable_income_over": 0,
   "taxable_income_up_to": 23850,
   "standard_deduction": 31500
  },
  {
   "filing_status": "married_filing_jointly",
   "rate": 0.12,
   "taxable_income_over": 23850,
   "taxable_income_up_to": 96950,
   "standard_deduction": 31500
  },
  {
   "filing_status": "married_filing_jointly",
   "rate": 0.22,
   "taxable_income_over": 96950,
   "taxable_income_up_to": 206700,
   "standard_deduction": 31500
  },
  {
   "filing_status": "married_filing_jointly",
   "rate": 0.24,
   "taxable_income_over": 206700,
   "taxable_income_up_to": 394600,
   "standard_deduction": 31500
  },
  {
   "filing_status": "married_filing_jointly",
   "rate": 0.32,
   "taxable_income_over": 394600,
   "taxable_income_up_to": 501050,
   "standard_deduction": 31500
  },
  {
   "filing_status": "married_filing_jointly",
   "rate": 0.35,
   "taxable_income_over": 501050,
   "taxable_income_up_to": 751600,
   "standard_deduction": 31500
  },
  {
   "filing_status": "married_filing_jointly",
   "rate": 0.37,
   "taxable_income_over": 751600,
   "taxable_income_up_to": null,
   "standard_deduction": 31500
  },
  {
   "filing_status": "head_of_household",
   "rate": 0.1,
   "taxable_income_over": 0,
   "taxable_income_up_to": 17000,
   "standard_deduction": 23625
  },
  {
   "filing_status": "head_of_household",
   "rate": 0.12,
   "taxable_income_over": 17000,
   "taxable_income_up_to": 64850,
   "standard_deduction": 23625
  },
  {
   "filing_status": "head_of_household",
   "rate": 0.22,
   "taxable_income_over": 64850,
   "taxable_income_up_to": 103350,
   "standard_deduction": 23625
  },
  {
   "filing_status": "head_of_household",
   "rate": 0.24,
   "taxable_income_over": 103350,
   "taxable_income_up_to": 197300,
   "standard_deduction": 23625
  },
  {
   "filing_status": "head_of_household",
   "rate": 0.32,
   "taxable_income_over": 197300,
   "taxable_income_up_to": 250500,
   "standard_deduction": 23625
  },
  {
   "filing_status": "head_of_household",
   "rate": 0.35,
   "taxable_income_over": 250500,
   "taxable_income_up_to": 626350,
   "standard_deduction": 23625
  },
  {
   "filing_status": "head_of_household",
   "rate": 0.37,
   "taxable_income_over": 626350,
   "taxable_income_up_to": null,
   "standard_deduction": 23625
  }
 ]
}