For the 2025 tax-filing season, the standard deduction and federal tax brackets have been updated — thanks to inflation adjustments and changes under the One Big Beautiful Bill Act (OBBB). Single filers can deduct $15,750, heads of household $23,625, and married couples filing jointly $31,500 (see full table below). Standard deduction remains one of the most powerful ways to lower taxable income. Meanwhile, federal tax brackets continue to apply across seven marginal rates (10%–37%). Want help estimating your tax or evaluating whether to itemize? Use tools like Hive Tax AI to research and model your 2025 tax filing.

2025 Standard Deduction: Updated Amounts

Thanks to inflation indexing and the OBBB, the 2025 standard deduction amounts (for federal income tax) are: 

Filing Status2025 Standard Deduction
Single$15,750 
Married Filing Separately (each)$15,750 
Head of Household$23,625
Married Filing Jointly / Qualifying Widow(er)$31,500 

Additional Deductions for Seniors / the Blind

  • If you’re 65 or older, or blind, there’s an additional standard deduction: $2,000 for single/head-of-household filers; $1,600 per spouse if married.
  • Under OBBB, a temporary bonus deduction of $6,000 applies per eligible older adult (through 2028), even if itemizing.

Example: A married couple both over 65 could potentially deduct more than just the base $31,500 — boosting tax savings significantly.

2025 Federal Tax Brackets and Rates

The federal individual income tax system for 2025 remains progressive, with seven marginal tax rates. 

Here’s a simplified breakdown (for single filers as an example): 

Marginal RateTaxable Income Range (Single)
10%$0 – $11,925 
12%$11,926 – $48,475 
22%$48,476 – $103,350 
24%$103,350 – $197,300 
32%$197,300 – $250,525
35%$250,525 – $626,350 
37%Over $626,350 

For married couples filing jointly, the thresholds are higher — reflecting combined income. 

Important: These are marginal rates. You don’t pay the top rate on your entire income — only on the portion above the bracket threshold.

Why Standard Deduction Matters

  • Simplicity: If your deductible expenses (like mortgage interest, SALT, medical, or charitable deductions) don’t exceed the standard deduction, it’s usually better to take the standard deduction.
  • Less record-keeping: No need to track receipts, donations, or interest statements — standard deduction just works.
  • Broad application: Many taxpayers (especially wage earners, renters, or those without major deductible expenses) benefit most from the standard deduction.
  • Inflation-protected & boosted by law: The 2025 increase (plus temporary senior boost) yields real savings for many households.

How Hive Tax AI Can Help You Navigate 2025 Filing

With today’s dynamic tax environment — new legislation, deduction boosts, phased-out rules — it’s more important than ever to model your tax outcome accurately. That’s where Hive Tax AI shines.

  • Use Hive Tax AI to simulate taxable income under different deduction scenarios (standard deduction vs. itemizing).
  • Estimate effective tax rates after applying the correct 2025 brackets and deductions.
  • Identify whether you qualify for additional senior deductions or other credits.
  • Run “what-if” scenarios: how changes (e.g., additional income, charitable donations, changes in filing status) impact your taxes.
  • Speed up tax-planning for clients or personal returns, with built-in up-to-date tax tables and laws.

If you’re a tax professional — CPA, EA, or advisor — having a tool like Hive Tax AI gives you an edge in offering informed, timely advice to clients.

Key Takeaways

  • For 2025, the standard deduction is $15,750 (single), $23,625 (head of household), $31,500 (married filing jointly).
  • Taxpayers 65+ or blind get bonus deductions, including a new $6,000 temporary senior deduction under OBBB.
  • Federal tax rates remain the familiar 10%–37% across progressive brackets.
  • For most taxpayers with modest deductions, standard deduction will likely remain the best path — simplifying filing and lowering taxable income.

Leveraging Hive Tax AI allows you to model your 2025 tax filing with precision, compare deduction strategies, and optimize results.