2025 Tax Brackets Married Filing Separately From Spouse. For the tax year 2025, the top tax rate is 37% for individual single taxpayers with incomes greater than $609,350 ($731,200 for married couples filing jointly). The federal income tax has seven tax rates in 2025:

Married couples filing jointly enjoy a tax status where they combine their incomes and file a single tax return. 2025 tax brackets for married couples filing jointly.