2025米国・個人所得税(US Individual Income Tax(1040))

税額計算:

(Tax Calculation)

税法規定による(per Tax Law)

2025 single filer tax brackets
Tax rate Taxable income bracket Tax owed
10% $0 to $11,925. 10% of taxable income.
12% $11,926 to $48,475. $1,192.50 plus 12% of the amount over $11,925.
22% $48,476 to $103,350. $5,578.50 plus 22% of the amount over $48,475.
24% $103,351 to $197,300. $17,651 plus 24% of the amount over $103,350.
32% $197,301 to $250,525. $40,199 plus 32% of the amount over $197,300.
35% $250,526 to $626,350. $57,231 plus 35% of the amount over $250,525.
37% $626,351 or more. $188,769.75 plus 37% of the amount over $626,350.
2025 married filing jointly tax brackets
Tax rate Taxable income bracket Taxes owed
10% $0 to $23,850. 10% of taxable income.
12% $23,851 to $96,950. $2,385 plus 12% of the amount over $23,850.
22% $96,951 to $206,700. $11,157 plus 22% of the amount over $96,950.
24% $206,701 to $394,600. $35,302 plus 24% of the amount over $206,700.
32% $394,601 to $501,050. $80,398 plus 32% of the amount over $394,600.
35% $501,051 to $751,600. $114,462 plus 35% of the amount over $501,050.
37% $751,601 or more. $202,154.50 plus 37% of the amount over $751,600.
2025 head of household tax brackets
Tax rate Taxable income bracket Tax owed
10% $0 to $17,000. 10% of taxable income.
12% $17,001 to $64,850. $1,700 plus 12% of the amount over $17,000.
22% $64,851 to $103,350. $7,442 plus 22% of the amount over $64,850.
24% $103,351 to $197,300. $15,912 plus 24% of the amount over $103,350.
32% $197,301 to $250,500. $38,460 plus 32% of the amount over $197,300.
35% $250,501 to $626,350. $55,484 plus 35% of the amount over $250,500.
37% $626,351 or more. $187,031.50 plus 37% of the amount over $626,350.
2025 married filing separately tax brackets
Tax rate Taxable income bracket Taxes owed
10% $0 to $11,925. 10% of taxable income.
12% $11,926 to $48,475. $1,192.50 plus 12% of the amount over $11,925.
22% $48,476 to $103,350. $5,578.50 plus 22% of the amount over $48,475.
24% $103,351 to $197,300. $17,651 plus 24% of the amount over $103,350.
32% $197,301 to $250,525. $40,199 plus 32% of the amount over $197,300.
35% $250,526 to $375,800. $57,231 plus 35% of the amount over $250,525.
37% $375,801 or more. $101,077.25 plus 37% of the amount over $375,800.

Capital gains tax rate 2025
The following rates and brackets apply to long-term capital gains sold in 2025, which are reported on taxes filed in 2026.
Long-term capital gains tax rate 2025
Tax rate 0% 15% 20%
Single $0 to $48,350 $48,351 to $533,400 $533,401 or more
Married filing jointly $0 to $96,700 $96,701 to $600,050 $600,051 or more
Married filing separately $0 to $48,350 $48,350 to $300,000 $300,001 or more
Head of household $0 to $64,750 $64,751 to $566,700 $566,701 or more
Short-term capital gains are taxed as ordinary income according to federal income tax brackets.

Standard deductions. For single taxpayers and married individuals filing separately for tax year 2025, the standard deduction rises to $15,000 for 2025, an increase of $400 from 2024. For married couples filing jointly, the standard deduction rises to $30,000, an increase of $800 from tax year 2024. For heads of households, the standard deduction will be $22,500 for tax year 2025, an increase of $600 from the amount for tax year 2024.
Single 15000
Married Filing Jointly 30000
Married Filing Separately 15000
Head of Household 22500

Self-Employment Tax Rate
The self-employment tax rate is 15.3%. The rate consists of two parts: 12.4% for social security (old-age, survivors, and disability insurance) and 2.9% for Medicare (hospital insurance).
For 2025, the first $176,100 of your combined wages, tips, and net earnings is subject to any combination of the Social Security part of self-employment tax, Social Security tax, or railroad retirement (tier 1) tax. (For SE tax rates for a prior year, refer to the Schedule SE for that year).
If you use a tax year other than the calendar year, you must use the tax rate and maximum earnings limit in effect at the beginning of your tax year. Even if the tax rate or maximum earnings limit changes during your tax year, continue to use the same rate and limit throughout your tax year.
All your combined wages, tips, and net earnings in the current year are subject to any combination of the 2.9% Medicare part of Self-Employment tax, Social Security tax, or railroad retirement (tier 1) tax.
If your wages and tips are subject to either social security tax or the Tier 1 part of railroad retirement tax, or both, and total at least $160,200, do not pay the 12.4% social security part of the SE tax on any of your net earnings. However, you must pay the 2.9% Medicare part of the SE tax on all your net earnings.
You are liable for an additional 0.9% Medicare Tax if your wages, compensation, or self-employment income (together with that of your spouse if filing a joint return) exceed the threshold amount for your filing status:
Filing Status $Threshold Amount
Married filing jointly $250000
Married filing separate $125000
Single $200000
Head of household (with qualifying person) $200000
Qualifying surviving spouse with dependent child $200000
For more information, refer to the Questions and Answers for the Additional Medicare Tax page.
Self-Employment Tax Deduction
You can deduct the employer-equivalent portion of your self-employment tax in figuring your adjusted gross income. This deduction only affects your income tax. It does not affect either your net earnings from self-employment or your self-employment tax.
If you file a Form 1040 or 1040-SR Schedule C, you may be eligible to claim the Earned Income Tax Credit (EITC). Learn more about EITC or use the EITC Assistant to find out if you are eligible.

Social Security Wage Base Increases to $176,100 in 2025
The Social Security Administration (SSA) announced on Thursday, October 10, that the 2025 social security wage base will be $176,100, an increase of $7,500 from $168,600 in 2024. As in prior years, there is no limit to the wages subject to the Medicare tax; therefore, all covered wages are subject to the 1.45% tax. As in 2024, wages paid in excess of $200,000 in 2025 will be subject to an extra 0.9% Medicare tax that will only be withheld from employees’ wages. Employers will not pay the extra tax.
According to the IRS, FICA taxes include old-age, survivors and disability insurance taxes (Social Security), and hospital insurance taxes (Medicare). Different rates apply for each.
Social Security
The current Social Security tax rate is 6.2% for employees and 6.2% for employers, or 12.4% total.
Medicare
The current Medicare tax rate is 1.45% for employees and 1.45% for employers, or 2.9% total.

Qualified Business Income Deduction
Many owners of sole proprietorships, partnerships, S corporations and some trusts and estates may be eligible for a qualified business income (QBI) deduction ? also called the Section 199A deduction ? for tax years beginning after December 31, 2017. The deduction allows eligible taxpayers to deduct up to 20 percent of their QBI, plus 20 percent of qualified real estate investment trust (REIT) dividends and qualified publicly traded partnership (PTP) income. Income earned through a C corporation or by providing services as an employee is not eligible for the deduction. For more information on what qualifies as a trade or business, see Determining your qualified trades or businesses in the Instructions for Form 8995-A or Form 8995.
The deduction is available regardless of whether taxpayers itemize deductions on Schedule A or take the standard deduction. Eligible taxpayers can claim the deduction for tax years beginning after December 31, 2017, and ending on or before December 31, 2025.
The deduction has two components.
QBI Component. This component of the deduction equals 20 percent of QBI from a domestic business operated as a sole proprietorship or through a partnership, S corporation, trust, or estate. The QBI Component is subject to limitations, depending on the taxpayer's taxable income which may include the type of trade or business, the amount of W-2 wages paid by the qualified trade or business, and the unadjusted basis immediately after acquisition (UBIA) of qualified property held by the trade or business. It may also be reduced by the patron reduction if the taxpayer is a patron of an agricultural or horticultural cooperative.
REIT/PTP Component. This component of the deduction equals 20 percent of qualified REIT dividends and qualified PTP income. This component is not limited by W-2 wages or the UBIA of qualified property. Depending on the taxpayer's taxable income, the amount of PTP income that qualifies may be limited depending on the type of the PTP's trade or business.
The deduction is limited to the lesser of the QBI component plus the REIT/PTP component or 20 percent of the taxpayer's taxable income minus net capital gain.
QBI is the net amount of qualified items of income, gain, deduction, and loss from any qualified trade or business, including income from partnerships, S corporations, sole proprietorships, and certain trusts. Generally, this includes, but is not limited to, the deductible part of self-employment tax, self-employed health insurance, and deductions for contributions to qualified retirement plans (e.g., SEP, SIMPLE and qualified plan deductions).
QBI does not include items such as:
Items that are not properly includable in taxable income
Investment items such as capital gains or losses
Interest income not properly allocable to a trade or business
Wage income
Income that is not effectively connected with the conduct of business within the United States
Commodities transactions or foreign currency gains or losses
Certain dividends and payments in lieu of dividends
Income, loss, or deductions from notional principal contracts
Annuities, unless received in connection with the trade or business
Amounts received as reasonable compensation from an S corporation
Amounts received as guaranteed payments from a partnership
Payments received by a partner for services other than in a capacity as a partner
Qualified REIT dividends
PTP income
Solely for the purposes of section 199A, a safe harbor is available to individuals and owners of passthrough entities who seek to claim the deduction under section 199A with respect to a rental real estate enterprise. Under the safe harbor a rental real estate enterprise will be treated as a trade or business for purposes of the QBI deduction if certain criteria are met. For more information on the safe harbor, see News Release IR-2019-158
An interest in rental real estate that does not meet the requirements of the safe harbor may still be treated as a trade or business for purposes of the QBI deduction if it otherwise is a section 162 trade or business.
In addition, the rental or licensing of tangible or intangible property that does not rise to the level of a section 162 trade or business is nevertheless treated as a qualified trade or business for purposes of section 199A if the rental or licensing of property is to a commonly controlled trade or business operated by the individual or a passthrough entity as provided in Treas. Reg. § 1.199A-1(b)(14).