Tax Center

Tax Rates & Brackets

Understanding where your income falls in the federal and Georgia tax brackets is the foundation of smart tax planning. These tables reflect current-year rates for the most common filing situations.

Tax brackets and rates are updated periodically by the IRS and Georgia Department of Revenue. The figures below are provided for general reference. Consult a tax professional to determine how current rates apply to your specific situation.

2025 Federal Income Tax Brackets

The U.S. uses a progressive tax system — only the income within each bracket is taxed at that rate, not your entire income.

Single Filers

Rate	Taxable Income
10%	Up to $11,925
12%	$11,926 – $48,475
22%	$48,476 – $103,350
24%	$103,351 – $197,300
32%	$197,301 – $250,525
35%	$250,526 – $626,350
37%	Over $626,350

Married Filing Jointly

Rate	Taxable Income
10%	Up to $23,850
12%	$23,851 – $96,950
22%	$96,951 – $206,700
24%	$206,701 – $394,600
32%	$394,601 – $501,050
35%	$501,051 – $751,600
37%	Over $751,600

Head of Household

Rate	Taxable Income
10%	Up to $17,000
12%	$17,001 – $64,850
22%	$64,851 – $103,350
24%	$103,351 – $197,300
32%	$197,301 – $250,500
35%	$250,501 – $626,350
37%	Over $626,350

2025 Standard Deductions

Single$15,000

Married Filing Jointly$30,000

Married Filing Separately$15,000

Head of Household$22,500

2025 Long-Term Capital Gains Rates

Long-term capital gains (assets held more than one year) are taxed at preferential rates — 0%, 15%, or 20% — depending on your taxable income.

Rate	Single	Married Filing Jointly
0%	Up to $48,350	Up to $96,700
15%	$48,351 – $533,400	$96,701 – $600,050
20%	Over $533,400	Over $600,050

Georgia State Income Tax

Georgia moved to a flat income tax rate beginning in 2024. All individual taxpayers pay the same rate regardless of income level.

5.39%Georgia Flat Income Tax Rate (2025)

Georgia Standard Deductions

Single$12,000

Married Filing Jointly$24,000

Head of Household$18,000

Georgia's flat rate is scheduled to decrease incrementally in future years, subject to revenue triggers. Check the Georgia Department of Revenue for the most current rate.

Georgia Dept. of Revenue

Other Key Federal Rates

Self-Employment Tax

15.3%

Covers Social Security (12.4%) and Medicare (2.9%) on net self-employment income up to the Social Security wage base, plus 2.9% Medicare on amounts above.

Net Investment Income Tax

3.8%

Applies to investment income (interest, dividends, capital gains, rental income) for individuals with modified AGI above $200,000 single / $250,000 MFJ.

Additional Medicare Tax

0.9%

Applies to wages and self-employment income above $200,000 single / $250,000 MFJ.

Corporate Tax Rate (C-Corp)

21%

Flat federal corporate income tax rate for C-corporations. Georgia imposes an additional 5.75% corporate income tax.

Estate & Gift Tax Exemption

$13.99M

Federal lifetime estate and gift tax exemption for 2025. Amounts above this threshold are taxed at rates up to 40%.

Know Your Rate — Plan Around It

Knowing your bracket is just the beginning. Strategic planning — timing income, maximizing deductions, and choosing the right accounts — can keep more of your money working for you. Let us help you build a plan.

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