IRS · Earlier year
United States tax slabs 2025
The thresholds and rates applied by the United States calculator for 2025. The top band starts at USD 626,350 and is taxed at 37%.
| Taxable income | Rate |
|---|---|
| USD 0 – USD 11,925 | 10% |
| USD 11,925 – USD 48,475 | 12% |
| USD 48,475 – USD 103,350 | 22% |
| USD 103,350 – USD 197,300 | 24% |
| USD 197,300 – USD 250,525 | 32% |
| USD 250,525 – USD 626,350 | 35% |
| Above USD 626,350 | 37% |
How these bands apply in practice
A salary of USD 75,000 in 2025 is estimated to pay USD 13,687 in income tax, an effective rate of 18.25%. Only the income inside each band is taxed at that band’s rate, so the top rate of 37% applies to the last slice, not the whole salary.
United States uses 7 taxed bands for 2025. Tax starts from the first unit of taxable income, after any standard deduction.
Open this example in the calculatorQuestions about 2025
Does the 2025 top rate apply to my whole salary?
No. Only income above USD 626,350 is taxed at 37%. The rest is taxed at the lower bands, so a USD 75,000 salary pays about USD 13,687.
Which tax year should I use?
Use 2025 if the salary was paid in that period. The current year is 2026; earlier years are kept for checking old returns or comparing changes.
Source
Federal income tax brackets and standard deductions for tax year 2026 from IRS Revenue Procedure 2025-32. Federal payroll taxes follow the 2026 Social Security wage base of $184,500.
Last reviewed 1 November 2026. See the methodology.