Marginal Tax Rates 2025. For tax year 2025, the top tax rate remains 37% for individual single taxpayers with incomes greater than $609,350 ($731,200 for married couples filing jointly). 2023 and 2025 marginal tax rates marginal tax rates include seven brackets 10%, 12%, 22%, 24%, 32%, 35% and 37%.

Your marginal tax rate determines what you pay when you receive the next dollar of income—it represents the highest tax rate you pay for the year. As your income goes up, the tax rate on the next layer of income is higher.