Table US1 - U.S. Federal Tax - Individuals 2025 | Raymond Chabot Grant Thornton

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2025-2026 Tax Planning Guide
Tables
Table US1 – U.S. Federal Tax – Individuals 2025

4- Corporate Taxation and U.S. Federal Tax Rates

Single individual
$11,925 or less	10% of taxable income
$11,926 – $48,475	$1,193 + 12% on next $36,550
$48,476 – $103,350	$5,579 + 22% on next $54,875
$103,351 – $197,300	$17,651 + 24% on next $93,950
$197,301 – $250,525	$40,199 + 32% on next $53,225
$250,526 – $626,350	$57,231 +35% on next $375,825
$626,351 and more	$188,770 +37% on excess

Single individual, head of household
$17,000 or less	10% of taxable income
$17,001 – 64,850	$1,700 + 12% on next $47,850
$64,851 – $103,350	$7,442 + 22% on next $38,500
$103,351 – $197,300	$15,912 + 24% on next $93,950
$197,301 – $250,500	$38,460 + 32% on next $53,200
$250,501 – $626,350	$55,484 + 35% on next $375,850
$626,351 and more	$187,032 + 37% on excess

Married individuals who file individual returns
$11,925 or less	10% of taxable income
$11,926 – $48,475	$1,193 + 12% on next $36,550
$48,476 – $103,350	$5,579 + 22% on next $54,875
$103,351 – $197,300	$17,651 + 24% on next $93,950
$197,301 – $250,525	$40,199 + 32% on next $53,225
$250,526 – $375,800	$57,231 + 35% on next $125,275
$375,801 and more	$101,077 + 37% on excess

Married individuals who file joint return and surviving spouses
$23,850 or less	10% of taxable income
$23,851 – $96,950	$2,385 + 12% on next $73,100
$96,951 – $206,700	$11,157 + 22% on next $109,750
$206,701 – $394,600	$35,302 + 24% on next $187,900
$394,601 – $501,050	$80,398 + 32% on next $106,450
$501,051 – $751,600	$114,462 + 35% on next $250,550
$751,601 and more	$202,155 + 37% on excess

Table C1 – Business Income Eligible For SBD
See Table C1 – Business Income Eligible For SBD
Table C2 – Business Income Not Eligible For the SBD
See Table C2 – Business Income Not Eligible For the SBD
Table C3 – Investment Income
See Table C3 – Investment Income
Table C4 – SR&ED Tax Credits
See Table C4 – SR&ED Tax Credits
Table C5 – Capital Cost Allowance Rates 2025
See Table C5 – Capital Cost Allowance Rates 2025
Table S1 – Sales Tax 2025
See Table S1 – Sales Tax 2025
Table US1 - U.S. Federal Tax - Individuals 2025
See Table US1 - U.S. Federal Tax - Individuals 2025
Table US2 – U.S. Federal Tax – Corporations – 2025
See Table US2 – U.S. Federal Tax – Corporations – 2025

See all tables

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