2025 Tax Bracket Thresholds

At Opsahl Dawson, our CPAs work with individuals as well as businesses. We take the stress out of filing your taxes and helping you prepare for your financial future.
Find your 2025 tax bracket below and reach out to our team with any questions.

Jump to Section…

2025 Tax Bracket Thresholds

2025 Tax Bracket Thresholds
Single Filers
Ordinary Income Tax Rate Taxable Income Bracket Tax on Ordinary Income
10% $0 – $11,925 10% of the taxable income
12% $11,926 – $48,475 $1,192.50 plus 12% of the amount over $11,925
22% $48,476 – $103,350 $5,578.50 plus 22% of the amount over $48,475
24% $103,351 – $197,300 $17,651 plus 24% of the amount over $103,350
32% $197,301 – $250,525 $40,199 plus 32% of the amount over $197,300
35% $250,526 – $626,350 $57,231 plus 35% of the amount over $250,525
37% $626,351 and over $188,769.75 plus 37% of the amount over $626,350
Married Filing Joint or Qualifying Widow(er)
Ordinary Income Tax Rate Taxable Income Bracket Tax on Ordinary Income
10% $0 – $23,850 10% of the taxable income
12% $23,851 – $96,950 $2,385 plus 12% of the amount over $23,850
22% $96,951 – $206,700 $11,157 plus 22% of the amount over $96,950
24% $206,701 – $394,600 $35,302 plus 24% of the amount over $206,700
32% $394,601 – $501,050 $80,398 plus 32% of the amount over $394,600
35% $501,051 – $751,600 $114,462 plus 35% of the amount over $501,050
37% $751,601 and over $202,154.50 plus 37% of the amount over $751,600
Head of Household
Ordinary Income Tax Rate Taxable Income Bracket Tax on Ordinary Income
10% $0 – $17,000 10% of the taxable income
12% $17,001 – $64,850 $1,700 plus 12% of the amount over $17,000
22% $64,851 – $103,350 $7,442 plus 22% of the amount over $64,850
24% $103,351 – $197,300 $15,912 plus 24% of the amount over $103,350
32% $197,301 – $250,500 $38,460 plus 32% of the amount over $197,300
35% $250,501 – $626,350 $55,484 plus 35% of the amount over $250,500
37% $626,351 and over $187,031.50 plus 37% of the amount over $626,350
Married Filing Separately
Ordinary Income Tax Rate Taxable Income Bracket Tax on Ordinary Income
10% $0 – $11,925 10% of the taxable income
12% $11,926 – $48,475 $1,192.50 plus 12% of the amount over $11,925
22% $48,476 – $103,350 $5,578.50 plus 22% of the amount over $48,475
24% $103,351 – $197,300 $17,651 plus 24% of the amount over $103,350
32% $197,301 – $250,525 $40,199 plus 32% of the amount over $197,300
35% $250,526 – $375,800 $57,231 plus 35% of the amount over $250,525
37% $375,801 and over $101,077.25 plus 37% of the amount over $375,800
Standard Deduction
Filing Status Standard Deduction If 65 and older or blind
Single $15,000 Add $2,000
Married Filing Jointly $30,000 Add $1,600 for each qualifying person
Head of Household $22,500 Add $2,000
Married Filing Separately $15,000 Add $1,600

2025 Capital Gains Tax Bracket Thresholds

2025 Capital Gains Tax Bracket Thresholds
Taxable Income
Capital Gains Tax Rate Single Filers Married Filing Joint
0% $0 – $48,350 $0 – $96,700
15% $48,351 – $533,400 $96,701 – $600,050
20% Over $533,400 Over $600,050
*NIIT = + 3.8% MAGI $200,000 MAGI $250,000
*Net Investment Income Tax (NIIT) will apply when MAGI is $200,000 or more for Single filers and $250,000 for Married Filing Joint filers.

2025 Medicare Premiums (Individual Monthly Premiums)

 

2025 Medicare Premiums (Individual Monthly Premiums)
Single Filers MAGI* Married Filing Joint MAGI* Part B Monthly Premium per recipient Part D Monthly Premium per recipient
$106,000 or less $212,000 or less $185.00 Your Plan Premium
$106,001 – $133,000 $212,001 – $266,000 $259.00 Plan Premium + $13.70
$133,001 – $167,000 $266,001 – $334,000 $370.00 Plan Premium + $35.30
$167,001 – $200,000 $334,001 – $400,000 $480.90 Plan Premium + $57.00
$200,001 – $499,999 $400,001 – $749,999 $591.90 Plan Premium + $78.60
$500,000 & Above $750,000 & Above $628.90 Plan Premium + $85.80
Premiums for current year are based on taxable income from 2 years prior (ie., 2025 premiums are based on 2023 tax return)
*MAGI is adjusted gross income (AGI) plus tax-exempt interest income
In some cases, you may request a reconsideration of the initial determination. Appeals must be submitted in writing by completing Form SSA-561-U2 Request for Reconsideration. You can find the form here: www.ssa.gov/forms.

Questions? Schedule a Consultation

Contact Opsahl Dawson today. Or give us a call:

Vancouver: (360) 737-8007 | Longview: (360) 425-2000

9418 NE Vancouver Mall Dr.
Vancouver, WA 98662

GET DIRECTIONS

Phone: (360) 737-8007
Hours: Monday – Friday, 8:30AM – 5:00PM

SCHEDULE A MEETING

959 11th Avenue, Suite A
Longview, WA 98632

GET DIRECTIONS

Phone: (360) 425-2000
Hours: Monday – Friday, 8:30AM – 5:00PM

SCHEDULE A MEETING
2024 Best In Business Logo