Tax Rate. For taxable years beginning in 2025, under § 1 are as follows:

Married Individuals Filing Joint Returns and Surviving Spouses
If Taxable Income Is: The Tax Is:
Not over $23,850 10% of the taxable income
Over $23,850 but
not over $96,950		 $2,385 plus 12% of
the excess over $23,850
Over $96,950 but
not over $206,700		 $11,157 plus 22% of
the excess over $96,950
Over $206,700 but
not over $394,600		 $35,302 plus 24% of
the excess over $206,700
Over $394,600 but
not over $501,050		 $80,398 plus 32% of
the excess over $394,600
Top Rate 35%
Top Rate 37%
Unmarried Individuals (other than Surviving Spouses and Heads of Households)
If Taxable Income Is: The Tax Is:
Not over $11,925 10% of the taxable income
Over $11,925 but
not over $48,475		 $1,192 plus 12% of
the excess over $11,925
Over $48,475 but
not over $103,350		 $5,578 plus 22% of
the excess over $48,475
Over $103,350 but
not over $197,300		 $17,651 plus 24% of
the excess over 103,350
Over $197,300 but
not over $250,525		 $40,199 plus 32% of
the excess over $197,300
Top Rate 35%
Top Rate 37%
Married Individuals Filing Separate Returns
If Taxable Income Is: The Tax Is:
Not over $11,925 10% of the taxable income
Over $11,925 but
not over $48,475		 $1,192 plus 12% of
the excess over $11,925
Over $48,475 but
not over $103,350		 $5,578 plus 22% of
the excess over $48,475
Over $103,350 but
not over $197,300		 $17,651 plus 24% of
the excess over $103,350
Over $197,300 but
not over $250,525		 $40,199 plus 32% of
the excess over $197,300
Top Rate 35%
Top Rate 37%
Estates and Trusts
If Taxable Income Is: The Tax Is:
Not over $3,150 10% of the taxable income
Over $3,150 but
not over $11,450		 $315 plus 24% of
the excess over $3,150
Over $11,450 but
not over $15,650		 $2,307 plus 35% of
the excess over $11,450
Over $15,650 $3,777 plus 37% of
the excess over $15,650