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Updated on October 10, 2025
Below are the updated tax rates and income brackets for personal income taxation in America to be used for the 2026 tax return.
The rates and brackets were announced yesterday by the IRS. Remember that the 2026 tax return will include data from the 2025 fiscal year
| Taxable Income | Rate and Total Tax Calculation |
|---|---|
| $0 – $24,800 | 10% of taxable income |
| $24,801 – $100,800 | $2,480 plus 12% of the amount over $24,800 |
| $100,801 – $211,400 | $11,600 plus 22% of the amount over $100,800 |
| $211,401 – $403,550 | $35,932 plus 24% of the amount over $211,400 |
| $403,551 – $512,450 | $82,048 plus 32% of the amount over $403,550 |
| $512,451 – $768,700 | $116,896 plus 35% of the amount over $512,450 |
| $768,701 or more | $206,583.50 plus 37% of the amount over $768,700 |
| Taxable Income | Rate and Total Tax Calculation |
|---|---|
| $0 – $12,400 | 10% of taxable income |
| $12,401 – $50,400 | $1,240 plus 12% of the amount over $12,400 |
| $50,401 – $105,700 | $5,800 plus 22% of the amount over $50,400 |
| $105,701 – $201,775 | $17,966 plus 24% of the amount over $105,700 |
| $201,776 – $256,225 | $41,024 plus 32% of the amount over $201,775 |
| $256,226 – $640,600 | $58,448 plus 35% of the amount over $256,225 |
| $640,601 or more | $192,979.25 plus 37% of the amount over $640,600 |
The following table provides an estimate of the average tax rate and personal taxes due on income earned in America for selected income levels
[2026 tax return for income earned in the 2025 fiscal year]
| Taxable Income | Tax (Single) | Effective Rate (Single) | Tax (Married Joint) | Effective Rate (Married) |
|---|---|---|---|---|
| $50,000 | $5,752.00 | 11.504% | $5,504.00 | 11.008% |
| $100,000 | $16,712.00 | 16.712% | $11,504.00 | 11.504% |
| $250,000 | $56,456.00 | 22.582% | $45,196.00 | 18.078% |
| $500,000 | $143,769.25 | 28.754% | $112,912.00 | 22.582% |
| $1,000,000 | $325,957.25 | 32.596% | $292,164.50 | 29.216% |
In addition to the rates and income brackets, the IRS has announced other updates regarding the 2026 personal tax return in America:
Updated on October 24, 2024
The IRS has released the updated rates for preparing the 2025 personal tax return
NOTE: These are the rates for taxing personal income earned in the 2024 tax period
Adjustment for inflation brings the Standard Deduction for the 2025 tax return to $15,000 for single filers and $30,000 for married couples filing jointly
The deadline for submitting the 2025 personal tax return in America remains April 15.
| 2025 Federal Tax Rates | Single Filers | Married Filing Jointly |
|---|---|---|
| 10% | $0 to $11,925 | $0 to $23,850 |
| 12% | $11,925 to $48,475 | $23,850 to $96,950 |
| 22% | $48,475 to $103,350 | $96,950 to $206,700 |
| 24% | $103,350 to $197,300 | $206,700 to $394,600 |
| 32% | $197,300 to $250,525 | $394,600 to $501,050 |
| 35% | $250,525 to $626,350 | $501,050 to $751,600 |
| 37% | over $626,350 | over $751,600 |
Updated on November 13, 2023
The IRS, the American tax agency, announced last week the income brackets for taxing personal income in America effective from January 1, 2024.
Remember that the deadline for personal income tax declaration in the United States is April 15, 2024, for income earned in 2023, extendable to October 15, 2024 with payment of due taxes. NOTE: The final deadline for tax declaration of partnerships and multi-member LLCs is March 15, 2024, extendable to September 15, 2024
Income brackets and rates for the 2024 U.S. tax return as a single filer [Filing Single]
Income brackets and rates for the 2024 U.S. tax return as a couple [Married Filing Jointly]
If you need to file a tax return in America, ExportUSA can assist you both with consulting to understand your tax situation in America and to prepare and file your tax return in America. Contact us
Let's assume this situation for the year 2020:
Calculation of Taxable Income:
$165,000 - $12,950 = $152,050
[$12,950 is the personal income deduction for single filers]
Calculation of Taxes Due in America:
First bracket: $9,875 x 10% = $987
Second bracket: $3,630
Third bracket: $14,962
------------
Total Taxes 2021: $19,579
Equivalent to an average rate of 11.9% on gross income
2023 Joint Tax Return [married filing jointly]
2022 Tax Rates |
Income Brackets (in USD) |
10% |
Up to $20,550 |
12% |
From $20,551 to $83,550 |
22% |
From $83,551 to $178,150 |
24% |
From $178,151 to $340,100 |
32% |
From $340,101 to $431,900 |
35% |
From $431,901 to $647,850 |
37% |
Over $647,850 |
2023 Single Filer Tax Return [filing single]
2022 Tax Rates |
Income Brackets (in USD) |
10% |
Up to $10,275 |
12% |
From $10,276 to $41,775 |
22% |
From $41,776 to $89,075 |
24% |
From $89,706 to $170,050 |
32% |
From $170,051 to $215,950 |
35% |
From $215,951 to $539,900 |
37% |
Over $539,900 |
Contact us for the updated deductions for the 2023 fiscal year
Income tax rates are the central point for calculating taxes due in the United States, but they are not everything. To calculate the taxable base [the income on which to calculate the taxes owed], you must first apply a deduction to the gross income, which acts as a true reduction of the taxable income. The personal deductions for 2022 were $12,950 for individual filers and $25,900 for married, filing jointly.
These deductions act as a true reduction of taxable income. If I am a "single filer" and have a gross income in America of $100,000, I must first calculate the taxable income to pay taxes. Since as a single filer I am entitled to a deduction of $12,950, then my taxable income in the United States will be $100,000 - $12,950 = $87,050, and it is on this income that the taxes due in America will be calculated.