Tax brackets for 2025 and 2026

Get the details on the 2025 and 2026 tax brackets, as well as the latest standard deduction amounts.
Tax illustration

Each year, the IRS adjusts the federal income tax bracket thresholds for inflation. Understanding how these updated tax brackets apply to you is essential for effective financial and tax planning. 

Here’s an overview of the tax rates, standard deduction amounts and filing statuses for the 2025 and 2026 tax years. As you prepare to file your taxes, know that your Ameriprise financial advisor can work alongside your tax professional to identify potential tax-savings opportunities that can be implemented throughout the year. 

What are federal income tax brackets? 

Federal income tax brackets determine the rate at which your taxable income is taxed. Your tax bracket depends on your taxable income and filing status. 

The U.S. uses a progressive tax system, meaning only income within a specific range is taxed at that bracket's rate. For example, if you're in the 24% bracket, only the income within that range is taxed at 24% — not your entire income. 

Filing status and federal income tax rates: 2025 tax year

Tax bracket

Single

Married filing jointly

Head of household

Married filing separately

 

10%

$0–$11,925

$0–$23,850

$0–$17,000

$0–$11,925

 

12%

$11,925–$48,475

$23,850–$96,950

$17,000–$64,850

$11,925–$48,475

 

22%

$48,475–$103,350

$96,950–$206,700

$64,850–$103,350

$48,475–$103,350

24%

 $103,350–$197,300   $206,700–$394,600  $103,350–$197,300 

$103,350–$197,300 

32%

 $197,300–$250,525  $394,600–$501,050  $197,300–$250,500  $197,300–$250,525 

35%

 $250,525–$626,350  $501,050–$751,600  $250,500–$626,350  $250,525–$375,800 

37%

 $626,350+  $751,600+  $626,350+  $375,800+ 
Please note: The tax brackets above are for the 2025 tax year.  

Filing status and federal income tax rates: 2026 tax year

Tax bracket

Single

Married filing jointly

Head of household

Married filing separately

10%

 $0–$12,400  $0–$24,800  $0–$17,700  $0–$12,400 

12%

$12,400–$50,400 

$24,800–$100,800 

$17,700–$67,450 

 $12,400–$50,400 

22%

$50,400–$105,700 

$100,800–$211,400 

$67,450–$105,700 

 $50,400–$105,700 

24%

 $105,700–$201,775   $211,400–$403,550  $105,700–$201,750  

$105,700–$201,775 

32%

 $201,775–$256,225  $403,550–$512,450  $201,750–$256,200  $201,775–$256,225 

35%

 $256,225–$640,600  $512,450–$768,700  $256,200–$640,600  $256,225–$384,350 

37%

 $640,600+  $768,700+  $640,600+  $384,350+ 
Please note: The tax brackets above are for the 2026 tax year. They are not used to calculate 2025 taxes. 

Standard deduction amounts: 2025 and 2026 tax years

 

2025

2026

Single

 $15,750  $16,100 

Married filing jointly

 $31,500  $32,200 

Head of household

 $23,625  $24,150 

Married filing separately

 $15,750  $16,100 
You may be eligible for an additional amount if you are 65 or older, or blind. 

Standard deduction vs. itemized deductions 

Should you claim the standard deduction or itemize your deductions? If your itemized deductions equal more than the standard deduction, it may benefit you to itemize instead of claiming the standard deduction. 

Standard deduction

Itemized deductions
The standard deduction is a fixed dollar amount that is determined by your filing status. When calculating your taxes, the standard deduction is how much you’ll be able to reduce your adjusted gross income to determine your taxable income. 

As an alternative to the standard deduction, taxpayers can itemize certain approved expenses, such as: 

  • An amount of state and local taxes (SALT), including property taxes* 

  • Mortgage interest** 

  • Charitable contributions** 

  • Medical expenses (that exceed 7.5% of adjusted gross income) 
*Subject to an annual cap and income limitations. 
**Other limitations may apply. 

Filing statuses and definitions, explained

Single
  • You’re either not married or you are legally separated as of Dec. 31 of the filing year AND you don't qualify as a head of household or surviving spouse. 

Married filing jointly

  • You’re married on Dec. 31 and you and your spouse file a joint return together. This status can be available if one spouse died during the year, and you did not remarry in the same year. 

  • You may also file jointly if you were married at the end of the year and your spouse died before the return was filed. 

Married filing separately

  • You’re married but you do not file a joint return with your spouse and instead you both file separately. You generally report only your own income, deductions and credits; and are responsible only for the tax on your own income. State rules may vary. 

  • You may pay more tax than if you use another filing status for which you qualify. Deductions and credits may be limited. 

Head of household

  • You’re not married and not a surviving spouse as of Dec. 31 of the filing year AND 

  • You paid over 50% of expenses to run your household for the year AND 

  • Someone who counts as a “qualifying” individual (such as your child, if they meet certain conditions) lived with you for more than 50% of the year. 

Qualifying widow or widower with a dependent child (surviving spouse filing status)

  • Your spouse must have died sometime in the previous two tax years AND 

  • You must have been qualified to file jointly with them AND 

  • You’re not remarried AND 

  • You paid over 50% of expenses to run your household for the tax year in question AND 

  • Your dependent child lived with you during the tax year in question. 

Is your financial strategy tax-efficient? 

An Ameriprise financial advisor can partner with your tax professional to help you develop a proactive and tax-smart financial strategy that can help reduce your taxable income and supports your long-term financial goals. 

 

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 How can I manage my income tax bracket? What tax strategies should I consider to lower my taxable income? What tax-deferral strategies might be appropriate for my financial situation?

When you’re ready to reach out to an Ameriprise financial advisor for a complimentary initial consultation, consider bringing these questions to your meeting.

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The One Big Beautiful Bill: What you need to know https://afi-www.ameriprise.com/financial-goals-priorities/taxes/one-big-beautiful-bill-tax-cuts Proactive tax planning https://afi-www.ameriprise.com/financial-goals-priorities/taxes/proactive-tax-planning 11 tax deductions and credits to know https://www.ameriprise.com/financial-goals-priorities/taxes/tax-deductions-tax-credits
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