United States · tax year 2025
US federal tax rates 2025
Generated from the rules files behind the US paycheck calculator. Checked against IRS and state revenue departments on 8 October 2026; not independently reviewed.
These are the federal figures the IRS and Social Security Administration set for tax year 2025, the inputs our US paycheck calculator runs on, followed by a summary of every state’s income tax and employee payroll programs. Federal amounts are adjusted for inflation each year in a Revenue Procedure published the previous autumn.
Work out your own pay with the US paycheck calculator, or see the 2026 rates. Period covered: 1 January 2025 to 31 December 2025. File status: provisional — values are read from official publications but have not had a second-person review.
Rates at a glance
| Rate | From | To |
|---|---|---|
| 10% | $0 | $11,925 |
| 12% | $11,925 | $48,475 |
| 22% | $48,475 | $103,350 |
| 24% | $103,350 | $197,300 |
| 32% | $197,300 | $250,525 |
| 35% | $250,525 | $626,350 |
| 37% | $626,350 | no limit |
| Rate | From | To |
|---|---|---|
| 10% | $0 | $23,850 |
| 12% | $23,850 | $96,950 |
| 22% | $96,950 | $206,700 |
| 24% | $206,700 | $394,600 |
| 32% | $394,600 | $501,050 |
| 35% | $501,050 | $751,600 |
| 37% | $751,600 | no limit |
| Rate | From | To |
|---|---|---|
| 10% | $0 | $17,000 |
| 12% | $17,000 | $64,850 |
| 22% | $64,850 | $103,350 |
| 24% | $103,350 | $197,300 |
| 32% | $197,300 | $250,500 |
| 35% | $250,500 | $626,350 |
| 37% | $626,350 | no limit |
| Item | Amount |
|---|---|
| Standard deduction, single / married separately | $15,750 |
| Standard deduction, married jointly | $31,500 |
| Standard deduction, head of household | $23,625 |
| Additional amount aged 65+, married / unmarried | $1,600 / $2,000 |
| Child tax credit per child / refundable maximum | $2,200 / $1,700 |
| Credit for other dependents | $500 |
| Senior deduction per person 65+ | $6,000 |
| Qualified tips deduction cap | $25,000 |
| Qualified overtime deduction cap, single / joint | $12,500 / $25,000 |
| Item | Value |
|---|---|
| Social Security rate (employee and employer each) | 6.2% |
| Social Security wage base | $176,100 |
| Medicare rate (each) | 1.45% |
| Additional Medicare Tax | 0.9% over $200,000 single / $250,000 joint |
| FUTA (employer, after credit) | 0.6% of first $7,000 |
| 401(k)/403(b) elective deferral | $23,500 |
| Catch-up 50+ / 60–63 | $7,500 / $11,250 |
| HSA self-only / family | $4,300 / $8,550 |
| Health FSA | $3,300 |
| Dependent care FSA | $5,000 |
State income tax summary 2025
| State | Income tax | Rates | Employee programs | Status |
|---|---|---|---|---|
| Alabama | 3 brackets | 2% – 5% | — | provisional |
| Alaska | None on wages | — | Alaska unemployment insurance 0.5% | provisional |
| Arizona | Flat | 2.5% | — | provisional |
| Arkansas | 5 brackets | 0% – 3.9% | — | provisional |
| California | 10 brackets | 1% – 13.3% | CA SDI 1.2% | provisional |
| Colorado | Flat | 4.4% | Colorado FAMLI premium 0.45% | provisional |
| Connecticut | 7 brackets | 2% – 6.99% | CT Paid Leave 0.5% | provisional |
| Delaware | 7 brackets | 0% – 6.6% | Delaware Paid Leave – employee share 0.4% | provisional |
| District of Columbia | 7 brackets | 4% – 10.75% | — | provisional |
| Florida | None on wages | — | — | provisional |
| Georgia | Flat | 5.19% | — | provisional |
| Hawaii | 12 brackets | 1.4% – 11% | Hawaii TDI employee contribution 0.5% | provisional |
| Idaho | 2 brackets | 0% – 5.3% | — | provisional |
| Illinois | Flat | 4.95% | — | provisional |
| Indiana | Flat | 3% | — | provisional |
| Iowa | Flat | 3.8% | — | provisional |
| Kansas | 2 brackets | 5.2% – 5.58% | — | provisional |
| Kentucky | Flat | 4% | — | provisional |
| Louisiana | Flat | 3% | — | provisional |
| Maine | 3 brackets | 5.8% – 7.15% | Paid Family and Medical Leave 0.5% | provisional |
| Maryland | 10 brackets | 2% – 6.5% | — | provisional |
| Massachusetts | 2 brackets | 5% – 9% | Paid Family and Medical Leave 0.46% | provisional |
| Michigan | Flat | 4.25% | — | provisional |
| Minnesota | 4 brackets | 5.35% – 9.85% | — | provisional |
| Mississippi | 2 brackets | 0% – 4.4% | — | provisional |
| Missouri | 8 brackets | 0% – 4.7% | — | provisional |
| Montana | 2 brackets | 4.7% – 5.9% | — | provisional |
| Nebraska | 4 brackets | 2.46% – 5.2% | — | provisional |
| Nevada | None on wages | — | — | provisional |
| New Hampshire | None on wages | — | — | provisional |
| New Jersey | 7 brackets | 1.4% – 10.75% | Unemployment insurance + Workforce Development/Supplemental Workforce Fund 0.425%; Temporary disability insurance 0.23%; Family leave insurance 0.33% | provisional |
| New Mexico | 6 brackets | 1.5% – 5.9% | — | provisional |
| New York | 9 brackets | 4% – 10.9% | NY disability benefits 0.5%; NY Paid Family Leave employee contribution 0.388% | provisional |
| North Carolina | Flat | 4.25% | — | provisional |
| North Dakota | 3 brackets | 0% – 2.5% | — | provisional |
| Ohio | 4 brackets | 1.31% – 3.13% | — | provisional |
| Oklahoma | 6 brackets | 0.25% – 4.75% | — | provisional |
| Oregon | 4 brackets | 4.75% – 9.9% | Paid Leave Oregon employee contribution 0.6%; Oregon statewide transit tax 0.1% | provisional |
| Pennsylvania | Flat | 3.07% | PA unemployment compensation – employee contribution 0.07% | provisional |
| Rhode Island | 3 brackets | 3.75% – 5.99% | Temporary Disability Insurance 1.3% | provisional |
| South Carolina | 3 brackets | 0% – 6% | — | provisional |
| South Dakota | None on wages | — | — | provisional |
| Tennessee | None on wages | — | — | provisional |
| Texas | None on wages | — | — | provisional |
| Utah | Flat | 4.5% | — | provisional |
| Vermont | 4 brackets | 3.35% – 8.75% | Child Care Contribution 0.11% | provisional |
| Virginia | 4 brackets | 2% – 5.75% | — | provisional |
| Washington | None on wages | — | Paid Family & Medical Leave premium 0.658%; WA Cares Fund long-term care premium 0.58% | provisional |
| West Virginia | 5 brackets | 2.22% – 4.82% | — | provisional |
| Wisconsin | 4 brackets | 3.5% – 7.65% | — | provisional |
| Wyoming | None on wages | — | — | provisional |
Every parameter, with its source
Raw values as stored (rates as decimals, amounts in USD). Each row links to the official page the value was read from, with the date it was read. Regional files are summarised above; their full contents are in the downloads below.
| Parameter | Value | Source |
|---|---|---|
incomeTax.brackets.single | to 11925: 0.10; to 48475: 0.12; to 103350: 0.22; to 197300: 0.24; to 250525: 0.32; to 626350: 0.35; rest: 0.37 | irs.gov · 2026-10-07 |
incomeTax.brackets.mfj | to 23850: 0.10; to 96950: 0.12; to 206700: 0.22; to 394600: 0.24; to 501050: 0.32; to 751600: 0.35; rest: 0.37 | irs.gov · 2026-10-07 |
incomeTax.brackets.mfs | to 11925: 0.10; to 48475: 0.12; to 103350: 0.22; to 197300: 0.24; to 250525: 0.32; to 375800: 0.35; rest: 0.37 | irs.gov · 2026-10-07 |
incomeTax.brackets.hoh | to 17000: 0.10; to 64850: 0.12; to 103350: 0.22; to 197300: 0.24; to 250500: 0.32; to 626350: 0.35; rest: 0.37 | irs.gov · 2026-10-07 |
standardDeduction.basic.single | 15750 | irs.gov · 2026-10-07 |
standardDeduction.basic.mfj | 31500 | irs.gov · 2026-10-07 |
standardDeduction.basic.mfs | 15750 | irs.gov · 2026-10-07 |
standardDeduction.basic.hoh | 23625 | irs.gov · 2026-10-07 |
standardDeduction.additionalAged.married | 1600 | irs.gov · 2026-10-07 |
standardDeduction.additionalAged.unmarried | 2000 | irs.gov · 2026-10-07 |
seniorDeduction.perSenior | 6000 | irs.gov · 2026-10-07 |
seniorDeduction.eligible.single | true | irs.gov · 2026-10-07 |
seniorDeduction.eligible.mfj | true | irs.gov · 2026-10-07 |
seniorDeduction.eligible.mfs | false | irs.gov · 2026-10-07 |
seniorDeduction.eligible.hoh | true | irs.gov · 2026-10-07 |
seniorDeduction.phaseout.single.threshold | 75000 | irs.gov · 2026-10-07 |
seniorDeduction.phaseout.single.rate | 0.06 | irs.gov · 2026-10-07 |
seniorDeduction.phaseout.single.floor | 0 | irs.gov · 2026-10-07 |
seniorDeduction.phaseout.mfj.threshold | 150000 | irs.gov · 2026-10-07 |
seniorDeduction.phaseout.mfj.rate | 0.06 | irs.gov · 2026-10-07 |
seniorDeduction.phaseout.mfj.floor | 0 | irs.gov · 2026-10-07 |
seniorDeduction.phaseout.mfs.threshold | 75000 | irs.gov · 2026-10-07 |
seniorDeduction.phaseout.mfs.rate | 0.06 | irs.gov · 2026-10-07 |
seniorDeduction.phaseout.mfs.floor | 0 | irs.gov · 2026-10-07 |
seniorDeduction.phaseout.hoh.threshold | 75000 | irs.gov · 2026-10-07 |
seniorDeduction.phaseout.hoh.rate | 0.06 | irs.gov · 2026-10-07 |
seniorDeduction.phaseout.hoh.floor | 0 | irs.gov · 2026-10-07 |
tipsDeduction.cap.single | 25000 | irs.gov · 2026-10-07 |
tipsDeduction.cap.mfj | 25000 | irs.gov · 2026-10-07 |
tipsDeduction.cap.mfs | 25000 | irs.gov · 2026-10-07 |
tipsDeduction.cap.hoh | 25000 | irs.gov · 2026-10-07 |
tipsDeduction.eligible.single | true | irs.gov · 2026-10-07 |
tipsDeduction.eligible.mfj | true | irs.gov · 2026-10-07 |
tipsDeduction.eligible.mfs | false | irs.gov · 2026-10-07 |
tipsDeduction.eligible.hoh | true | irs.gov · 2026-10-07 |
tipsDeduction.phaseout.single.threshold | 150000 | irs.gov · 2026-10-07 |
tipsDeduction.phaseout.single.rate | 0.1 | irs.gov · 2026-10-07 |
tipsDeduction.phaseout.single.floor | 0 | irs.gov · 2026-10-07 |
tipsDeduction.phaseout.single.reductionRounding.unit | 100 | irs.gov · 2026-10-07 |
tipsDeduction.phaseout.single.reductionRounding.mode | down | irs.gov · 2026-10-07 |
tipsDeduction.phaseout.mfj.threshold | 300000 | irs.gov · 2026-10-07 |
tipsDeduction.phaseout.mfj.rate | 0.1 | irs.gov · 2026-10-07 |
tipsDeduction.phaseout.mfj.floor | 0 | irs.gov · 2026-10-07 |
tipsDeduction.phaseout.mfj.reductionRounding.unit | 100 | irs.gov · 2026-10-07 |
tipsDeduction.phaseout.mfj.reductionRounding.mode | down | irs.gov · 2026-10-07 |
tipsDeduction.phaseout.mfs.threshold | 150000 | irs.gov · 2026-10-07 |
tipsDeduction.phaseout.mfs.rate | 0.1 | irs.gov · 2026-10-07 |
tipsDeduction.phaseout.mfs.floor | 0 | irs.gov · 2026-10-07 |
tipsDeduction.phaseout.mfs.reductionRounding.unit | 100 | irs.gov · 2026-10-07 |
tipsDeduction.phaseout.mfs.reductionRounding.mode | down | irs.gov · 2026-10-07 |
tipsDeduction.phaseout.hoh.threshold | 150000 | irs.gov · 2026-10-07 |
tipsDeduction.phaseout.hoh.rate | 0.1 | irs.gov · 2026-10-07 |
tipsDeduction.phaseout.hoh.floor | 0 | irs.gov · 2026-10-07 |
tipsDeduction.phaseout.hoh.reductionRounding.unit | 100 | irs.gov · 2026-10-07 |
tipsDeduction.phaseout.hoh.reductionRounding.mode | down | irs.gov · 2026-10-07 |
overtimeDeduction.cap.single | 12500 | irs.gov · 2026-10-07 |
overtimeDeduction.cap.mfj | 25000 | irs.gov · 2026-10-07 |
overtimeDeduction.cap.mfs | 12500 | irs.gov · 2026-10-07 |
overtimeDeduction.cap.hoh | 12500 | irs.gov · 2026-10-07 |
overtimeDeduction.eligible.single | true | irs.gov · 2026-10-07 |
overtimeDeduction.eligible.mfj | true | irs.gov · 2026-10-07 |
overtimeDeduction.eligible.mfs | false | irs.gov · 2026-10-07 |
overtimeDeduction.eligible.hoh | true | irs.gov · 2026-10-07 |
overtimeDeduction.phaseout.single.threshold | 150000 | irs.gov · 2026-10-07 |
overtimeDeduction.phaseout.single.rate | 0.1 | irs.gov · 2026-10-07 |
overtimeDeduction.phaseout.single.floor | 0 | irs.gov · 2026-10-07 |
overtimeDeduction.phaseout.single.reductionRounding.unit | 100 | irs.gov · 2026-10-07 |
overtimeDeduction.phaseout.single.reductionRounding.mode | down | irs.gov · 2026-10-07 |
overtimeDeduction.phaseout.mfj.threshold | 300000 | irs.gov · 2026-10-07 |
overtimeDeduction.phaseout.mfj.rate | 0.1 | irs.gov · 2026-10-07 |
overtimeDeduction.phaseout.mfj.floor | 0 | irs.gov · 2026-10-07 |
overtimeDeduction.phaseout.mfj.reductionRounding.unit | 100 | irs.gov · 2026-10-07 |
overtimeDeduction.phaseout.mfj.reductionRounding.mode | down | irs.gov · 2026-10-07 |
overtimeDeduction.phaseout.mfs.threshold | 150000 | irs.gov · 2026-10-07 |
overtimeDeduction.phaseout.mfs.rate | 0.1 | irs.gov · 2026-10-07 |
overtimeDeduction.phaseout.mfs.floor | 0 | irs.gov · 2026-10-07 |
overtimeDeduction.phaseout.mfs.reductionRounding.unit | 100 | irs.gov · 2026-10-07 |
overtimeDeduction.phaseout.mfs.reductionRounding.mode | down | irs.gov · 2026-10-07 |
overtimeDeduction.phaseout.hoh.threshold | 150000 | irs.gov · 2026-10-07 |
overtimeDeduction.phaseout.hoh.rate | 0.1 | irs.gov · 2026-10-07 |
overtimeDeduction.phaseout.hoh.floor | 0 | irs.gov · 2026-10-07 |
overtimeDeduction.phaseout.hoh.reductionRounding.unit | 100 | irs.gov · 2026-10-07 |
overtimeDeduction.phaseout.hoh.reductionRounding.mode | down | irs.gov · 2026-10-07 |
childTaxCredit.perChild | 2200 | irs.gov · 2026-10-07 |
childTaxCredit.perOtherDependent | 500 | irs.gov · 2026-10-07 |
childTaxCredit.phaseout.single.threshold | 200000 | irs.gov · 2026-10-07 |
childTaxCredit.phaseout.single.rate | 0.05 | irs.gov · 2026-10-07 |
childTaxCredit.phaseout.single.floor | 0 | irs.gov · 2026-10-07 |
childTaxCredit.phaseout.single.reductionRounding.unit | 50 | irs.gov · 2026-10-07 |
childTaxCredit.phaseout.single.reductionRounding.mode | up | irs.gov · 2026-10-07 |
childTaxCredit.phaseout.mfj.threshold | 400000 | irs.gov · 2026-10-07 |
childTaxCredit.phaseout.mfj.rate | 0.05 | irs.gov · 2026-10-07 |
childTaxCredit.phaseout.mfj.floor | 0 | irs.gov · 2026-10-07 |
childTaxCredit.phaseout.mfj.reductionRounding.unit | 50 | irs.gov · 2026-10-07 |
childTaxCredit.phaseout.mfj.reductionRounding.mode | up | irs.gov · 2026-10-07 |
childTaxCredit.phaseout.mfs.threshold | 200000 | irs.gov · 2026-10-07 |
childTaxCredit.phaseout.mfs.rate | 0.05 | irs.gov · 2026-10-07 |
childTaxCredit.phaseout.mfs.floor | 0 | irs.gov · 2026-10-07 |
childTaxCredit.phaseout.mfs.reductionRounding.unit | 50 | irs.gov · 2026-10-07 |
childTaxCredit.phaseout.mfs.reductionRounding.mode | up | irs.gov · 2026-10-07 |
childTaxCredit.phaseout.hoh.threshold | 200000 | irs.gov · 2026-10-07 |
childTaxCredit.phaseout.hoh.rate | 0.05 | irs.gov · 2026-10-07 |
childTaxCredit.phaseout.hoh.floor | 0 | irs.gov · 2026-10-07 |
childTaxCredit.phaseout.hoh.reductionRounding.unit | 50 | irs.gov · 2026-10-07 |
childTaxCredit.phaseout.hoh.reductionRounding.mode | up | irs.gov · 2026-10-07 |
childTaxCredit.refundable.perChildMax | 1700 | irs.gov · 2026-10-07 |
childTaxCredit.refundable.earnedIncomeThreshold | 2500 | irs.gov · 2026-10-07 |
childTaxCredit.refundable.rate | 0.15 | irs.gov · 2026-10-07 |
childTaxCredit.refundable.partIIBMinChildren | 3 | irs.gov · 2026-10-07 |
fica.socialSecurity.rate | 0.062 | irs.gov · 2026-10-07 |
fica.socialSecurity.employerRate | 0.062 | irs.gov · 2026-10-07 |
fica.socialSecurity.wageBase | 176100 | irs.gov · 2026-10-07 |
fica.medicare.rate | 0.0145 | irs.gov · 2026-10-07 |
fica.medicare.employerRate | 0.0145 | irs.gov · 2026-10-07 |
fica.additionalMedicare.rate | 0.009 | irs.gov · 2026-10-07 |
fica.additionalMedicare.liabilityThreshold.single | 200000 | irs.gov · 2026-10-07 |
fica.additionalMedicare.liabilityThreshold.mfj | 250000 | irs.gov · 2026-10-07 |
fica.additionalMedicare.liabilityThreshold.mfs | 125000 | irs.gov · 2026-10-07 |
fica.additionalMedicare.liabilityThreshold.hoh | 200000 | irs.gov · 2026-10-07 |
fica.additionalMedicare.withholdingThreshold | 200000 | irs.gov · 2026-10-07 |
futa.netRate | 0.006 | irs.gov · 2026-10-07 |
futa.wageBase | 7000 | irs.gov · 2026-10-07 |
limits.electiveDeferral | 23500 | irs.gov · 2026-10-07 |
limits.catchUp50 | 7500 | irs.gov · 2026-10-07 |
limits.catchUp60to63 | 11250 | irs.gov · 2026-10-07 |
limits.gov457Deferral | 23500 | irs.gov · 2026-10-07 |
limits.hsaSelf | 4300 | irs.gov · 2026-10-07 |
limits.hsaFamily | 8550 | irs.gov · 2026-10-07 |
limits.hsaCatchUp55 | 1000 | irs.gov · 2026-10-07 |
limits.healthFsa | 3300 | irs.gov · 2026-10-07 |
limits.dependentCareFsa.single | 5000 | irs.gov · 2026-10-07 |
limits.dependentCareFsa.mfj | 5000 | irs.gov · 2026-10-07 |
limits.dependentCareFsa.mfs | 2500 | irs.gov · 2026-10-07 |
limits.dependentCareFsa.hoh | 5000 | irs.gov · 2026-10-07 |
Download the data
The rules files are published as JSON under a Creative Commons Attribution 4.0 licence. Please credit “MoneyOtter rules data” and link back to this page.
- Federal (national.json) — revision 1, provisional
- Alabama (al.json) — revision 1, provisional
- Alaska (ak.json) — revision 1, provisional
- Arizona (az.json) — revision 1, provisional
- Arkansas (ar.json) — revision 1, provisional
- California (ca.json) — revision 1, provisional
- Colorado (co.json) — revision 1, provisional
- Connecticut (ct.json) — revision 2, provisional
- Delaware (de.json) — revision 1, provisional
- District of Columbia (dc.json) — revision 1, provisional
- Florida (fl.json) — revision 1, provisional
- Georgia (ga.json) — revision 1, provisional
- Hawaii (hi.json) — revision 1, provisional
- Idaho (id.json) — revision 1, provisional
- Illinois (il.json) — revision 1, provisional
- Indiana (in.json) — revision 2, provisional
- Iowa (ia.json) — revision 1, provisional
- Kansas (ks.json) — revision 1, provisional
- Kentucky (ky.json) — revision 1, provisional
- Louisiana (la.json) — revision 1, provisional
- Maine (me.json) — revision 2, provisional
- Maryland (md.json) — revision 1, provisional
- Massachusetts (ma.json) — revision 1, provisional
- Michigan (mi.json) — revision 1, provisional
- Minnesota (mn.json) — revision 2, provisional
- Mississippi (ms.json) — revision 1, provisional
- Missouri (mo.json) — revision 2, provisional
- Montana (mt.json) — revision 1, provisional
- Nebraska (ne.json) — revision 1, provisional
- Nevada (nv.json) — revision 1, provisional
- New Hampshire (nh.json) — revision 1, provisional
- New Jersey (nj.json) — revision 1, provisional
- New Mexico (nm.json) — revision 1, provisional
- New York (ny.json) — revision 1, provisional
- North Carolina (nc.json) — revision 1, provisional
- North Dakota (nd.json) — revision 1, provisional
- Ohio (oh.json) — revision 2, provisional
- Oklahoma (ok.json) — revision 1, provisional
- Oregon (or.json) — revision 1, provisional
- Pennsylvania (pa.json) — revision 1, provisional
- Rhode Island (ri.json) — revision 1, provisional
- South Carolina (sc.json) — revision 1, provisional
- South Dakota (sd.json) — revision 1, provisional
- Tennessee (tn.json) — revision 1, provisional
- Texas (tx.json) — revision 1, provisional
- Utah (ut.json) — revision 1, provisional
- Vermont (vt.json) — revision 1, provisional
- Virginia (va.json) — revision 1, provisional
- Washington (wa.json) — revision 1, provisional
- West Virginia (wv.json) — revision 1, provisional
- Wisconsin (wi.json) — revision 1, provisional
- Wyoming (wy.json) — revision 1, provisional
Not covered here: capital gains. These tables cover employment income only. Gains from selling shares, property or crypto follow separate rules; for crypto, CryptoTaxOwl works out the tax from exchange files.