Here’s a guide to what the 2025 tax brackets and tax thresholds look like for US taxpayers.
2025 Federal Income Tax Brackets & Rates
The IRS income tax thresholds for the 2025 tax year:
| Tax Rate | Single Filers | Married Filing Jointly |
|---|---|---|
| 10 % | Up to $11,925 | Up to $23,850 |
| 12 % | $11,926 – $48,475 | $23,851 – $96,950 |
| 22 % | $48,476 – $103,350 | $96,951 – $206,700 |
| 24 % | $103,351 – $197,300 | $206,701 – $394,600 |
| 32 % | $197,301 – $250,525 | $394,601 – $501,050 |
| 35 % | $250,526 – $626,350 | $501,051 – $751,600 |
| 37 % | Over $626,350 | Over $751,600 |
| Tax Rate | Head of Household | Married Filing Separately |
|---|---|---|
| 10 % | $0 – $17,000 | $0 – $11,925 |
| 12 % | $17,001 – $64,850 | $11,926 – $48,475 |
| 22 % | $64,851 – $103,350 | $48,476 – $103,350 |
| 24 % | $103,351 – $197,300 | $103,351 – $197,300 |
| 32 % | $197,301 – $250,500 | $197,301 – $250,525 |
| 35 % | $250,501 – $626,350 | $250,526 – $375,800 |
| 37 % | Over $626,350 | Over $375,800 |
A qualifying widower uses the same tax rates as a married couple filing jointly.
2025 Standard Deduction Amounts
The IRS standard deduction for the 2025 tax year:
| Filing Status | Standard Deduction (2025) |
|---|---|
| Single | $15,000 |
| Married Filing Jointly | $30,000 |
| Head of Household | $22,500 |
| Married Filing Separately | $15,000 |
The IRS standard deduction lowers your taxable income subject to federal income taxes.
You may choose to itemise deductions by filing Schedule A with your 2025 federal tax return.
2025 Foreign Earned Income Exclusion (FEIE)
The IRS Foreign Earned Income Exclusion for 2025:
| Item | 2025 Amount |
|---|---|
| Foreign Earned Income Exclusion Limit | $130,000 per person |
| Maximum Foreign Housing Exclusion | $44,300 per person |
This exclusion applies if you meet the IRS requirements for foreign earned income and file Form 2555 with your 2025 federal tax return.
2025 Annual Gift Tax Exclusion
The IRS annual gift exclusions per taxpayer for 2025:
| Item | 2025 Amount |
|---|---|
| Annual exclusion per recipient | $19,000 |
| Annual exclusion to non‑citizen spouse | $190,000 |
| Annual exclusion to US citizen spouse | Unlimited |
Gift splitting lets a married couple treat a gift as jointly given, doubling the annual exclusion for each recipient. Where applicable, this should be accurately reported.
2025 Estate Tax Exemption
The IRS estate exemption for 2025:
| Filer/Estate Type | 2025 Estate Tax Exemption |
|---|---|
| US Citizen / Resident | $13,990,000 |
| Nonresident Alien (NRA) | $60,000 |
A US resident’s estate tax exemption is reduced by the total amount of lifetime taxable gifts they’ve made.
Other 2025 IRS Tax Thresholds & Rates
There are additional IRS-adjusted rates and thresholds for 2025, but this guide covers the most commonly used ones for taxpayers.
Final Thoughts
The information in this blog post is for general informational purposes only and does not constitute professional tax advice. We strongly recommend consulting a qualified tax professional before making any decisions. US Expat Tax Advisor is not liable for any actions taken based on this content.
