| 10% | 0 to $12,400 |
| 12% | $12,401 to $50,400 |
| 22% | $50,401 to $105,700 |
| 24% | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 |
| 35% | $256,225 to $640,600 |
| 37% | Over $640,600 |
| 10% | 0 to $24,800 |
| 12% | $24,801 to $100,800 |
| 22% | $100,801 to $211,400 |
| 24% | $211,401 to $403,550 |
| 32% | $403,551 to $512,450 |
| 35% | $512,451 to $768,700 |
| 37% | Over $768,700 |
| 10% | 0 to $12,400 |
| 12% | $12,401 to $50,400 |
| 22% | $50,401 to $105,700 |
| 24% | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 |
| 35% | $256,226 to $640,600 |
| 37% | Over $640,600 |
| 10% | 0 to $17,700 |
| 12% | $17,701 to $67,450 |
| 22% | $67,451 to $105,700 |
| 24% | $105,701 to $201,775 |
| 32% | $201,776 to $256,200 |
| 35% | $256,201 to $640,600 |
| 37% | Over $640,600 |
| 10% | 0 to $3,300 |
| 24% | $3,301 to $11,700 |
| 35% | $11,700 to $16,000 |
| 37% | Over $16,000 |
| Social Security Tax Rate: Employers | 6.2% |
| Social Security Tax Rate: Employees | 6.2% |
| Social Security Tax Rate: Self-Employed | 12.4% |
| Maximum earnings subject to Social Security tax | $184,500 |
| Maximum earnings subject to Medicare tax | Unlimited |
| Medicare Tax Rate: Employers | 1.45% |
| Medicare Tax Rate: Employees | 1.45% |
| Medicare tax rate: Self-employed | 2.9% |
| Additional Medicare tax on FICA wages and self-employment income above $200,000 (single filers) or $250,000 (joint filers) | 0.9% |
| Net investment income tax on taxpayers with modified adjusted grossincome (MAGI) exceeding $200,000 (single filers) or $250,000 (jointfilers) | 3.8% |
| Business Section 179 expensing limit | $2,560,000 |
| Business Section 179 phaseout threshold | $4,090,000 |
| First-year bonus depreciation rate | 100% |
| Income threshold after which the Section 199A (qualified business income) deduction for pass-through entities may begin to phase out | $201,775 (single and head of household) $403,500 (married filing jointly) |
| Qualified small-employer Health Reimbursement Arrangement limit | $6,450 (single coverage) $13,100 (family coverage) |
| Prior-year safe harbor for estimated taxes of higher-income taxpayers driving | 110% of 2025 tax liability |
| Standard mileage rate for business driving | 72.5 cents |
| Standard mileage rate for medical driving | 20.5 cents |
| Standard mileage rate for moving driving (only members of the Armed Forces on active duty who move because of a permanent change of station) | 20.5 cents |
| Standard mileage rate for charitable driving | 14 cents |
| Child Tax Credit (per child under age 17 at the end of the tax year) | $2,200 |
| Unearned income maximum for children under 19 before kiddie tax applies | $1,350 |
| Maximum capital gains tax rate for taxpayers with income up to $49,449 for single filers, $ 98,899 for married filing jointly | 0% |
| Maximum capital gains tax rate for taxpayers with income $49,450 to $545,499 for single filers, $98,900 to $613,699 for married filing jointly | 15% |
| Maximum capital gains tax rate for taxpayers with income above $545,500 for single filers, $613,700 for married filing jointly | 20% |
| Maximum contribution for Traditional/Roth IRA | $7,500 if under age 50 $8,600 if 50 or older |
| Capital gains tax rate for unrecaptured Sec. 1250 gains | 25% |
| Capital gains tax rate on collectibles | 28% |
| Maximum employee contribution to SIMPLE IRA | $17,000 if under age 50 $21,000 if 50 or older |
| Maximum contribution to SEP IRA | 25% of eligible compensation up to $72,000 |
| American Opportunity Credit (per student) | $2,500 |
| Lifetime Learning Credit (per return) | $2,000 |
| Student Loan Interest Deduction (per return) | $2,500 |
| Coverdell Education Savings Account Contribution (per student) | $2,000 |
| For each breakfast | $1.70 |
| For each lunch or supper | $3.22 |
| For each snack (up to 3 per day for each child) | $0.96 |
| For each breakfast | $2.72 |
| For each lunch or supper | $5.22 |
| For each snack (up to 3 per day for each child) | $1.55 |
| For each breakfast | $2.19 |
| For each lunch or supper | $4.18 |
| For each snack (up to 3 per day for each child) | $1.24 |
Source: Federal Register