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2025 TAX TABLES The two tax tables used for Individual Income Tax are listed below. A brief synopsis of when a form should be used is also listed. For the complete set of qualifications of when a particular tax table may be used, refer to the instructions for the type of form you are filling out. Low Income Tax Table This table can be used with forms AR1000F and AR1000NR. Use the income lines listed for each particular form below along with your filing status to see if you qualify to use this tax table. NOTE: The standard deduction is incorporated into the low income tax table. You can not use this table if you take the standard deduction or if you itemize your deductions in calculating your net taxable income. Regular Tax Table This table can be used with forms AR1000F, AR1000NR, AR1002F, and AR1002NR. Use the income lines for each particular form below to figure your taxes. You must use this tax table if you itemize your deductions or if you are filing a Fiduciary Tax Return. The proper line numbers that are used to figure your tax from the tax tables are listed below. AR1000F Full Year Resident Individual Income Tax Use the Net Taxable Income on Lines 28(A) and 28(B) to figure your tax. AR1000NR Nonresident and Part Year Individual Income Tax Use the Net Taxable Income on Lines 28(A) and 28(B) to figure your tax. AR1002F Fiduciary Income Tax – Resident Trusts The Fiduciary Tax Table is the same as the Regular Tax Table. Use the Net Taxable Income on Line 21 to figure your tax. AR1002NR Fiduciary Income Tax – Nonresident Trusts The Fiduciary Tax Table is the same as the Regular Tax Table. Use the Net Taxable Income on Line 21 to figure your tax. (R 10/17/2025)
Page 24 2025 Low Income Tax Tables QUALIFICATIONS: 1. Your total income from all sources (regardless of whether the income is taxable to Arkansas) must fall within the limits of the appropriate table based on your filing status. 2. Married couples must file a joint return (Filing Status 2) to qualify to use these tables. 3. If you use an exemption for military compensation, military retirement or employment related pension income, you do not qualify. 4. If you itemize your deductions, you must use the Regular Income Tax Table. 5. Find your Adjusted Gross Income from line 25, AR1000F/AR1000NR, in the appropriate table below. Your tax is to the right of this amount. Enter the tax on line 29, AR1000F/AR1000NR. 0 14,644 14,701 14,801 14,901 15,001 15,101 15,201 15,301 15,401 15,501 15,601 15,701 15,801 15,901 16,001 16,101 16,201 16,301 16,401 16,501 16,601 16,701 16,801 16,901 17,001 17,101 17,201 17,301 17,401 14,643 14,700 14,800 14,900 15,000 15,100 15,200 15,300 15,400 15,500 15,600 15,700 15,800 15,900 16,000 16,100 16,200 16,300 16,400 16,500 16,600 16,700 16,800 16,900 17,000 17,100 17,200 17,300 17,400 17,500 Head of Household/Surviving Spouse with 1 or No Dependents (FILING STATUS 3 or 6) FROM TO YOUR TAX IS *Above $25,300, use Standard or Itemized Deductions and Regular Income Tax Table Single (FILING STATUS 1) IF YOUR ADJUSTED GROSS INCOME IS FROM TO YOUR TAX IS *Above $17,500, use Standard or Itemized Deductions and Regular Income Tax Table IF YOUR ADJUSTED GROSS INCOME IS Head of Household/Surviving Spouse with 2 or More Dependents (FILING STATUS 3 or 6) FROM TO YOUR TAX IS IF YOUR ADJUSTED GROSS INCOME IS 0 29 33 40 47 54 61 68 75 82 89 96 103 110 117 124 131 138 145 152 159 166 173 180 187 194 201 208 215 222 0 20,821 20,901 21,001 21,101 21,201 21,301 21,401 21,501 21,601 21,701 21,801 21,901 22,001 22,101 22,201 22,301 22,401 22,501 22,601 22,701 22,801 22,901 23,001 23,101 23,201 23,301 23,401 23,501 23,601 23,701 23,801 23,901 24,001 24,101 24,201 24,301 24,401 24,501 24,601 24,701 24,801 24,901 25,001 25,101 25,201 0 24,819 24,901 25,001 25,101 25,201 25,301 25,401 25,501 25,601 25,701 25,801 25,901 26,001 26,101 26,201 26,301 26,401 26,501 26,601 26,701 26,801 26,901 27,001 27,101 27,201 27,301 27,401 27,501 27,601 27,701 27,801 27,901 28,001 28,101 28,201 28,301 28,401 28,501 28,601 28,701 28,801 28,901 20,820 20,900 21,000 21,100 21,200 21,300 21,400 21,500 21,600 21,700 21,800 21,900 22,000 22,100 22,200 22,300 22,400 22,500 22,600 22,700 22,800 22,900 23,000 23,100 23,200 23,300 23,400 23,500 23,600 23,700 23,800 23,900 24,000 24,100 24,200 24,300 24,400 24,500 24,600 24,700 24,800 24,900 25,000 25,100 25,200 25,300 24,818 24,900 25,000 25,100 25,200 25,300 25,400 25,500 25,600 25,700 25,800 25,900 26,000 26,100 26,200 26,300 26,400 26,500 26,600 26,700 26,800 26,900 27,000 27,100 27,200 27,300 27,400 27,500 27,600 27,700 27,800 27,900 28,000 28,100 28,200 28,300 28,400 28,500 28,600 28,700 28,800 28,900 29,000
0
94
107
119
132
144
156
169
181
194
206
218
231
243
256
268
280
293
305
318
330
342
355
367
380
392
404
417
429
442
454
466
479
491
504
516
528
541
553
566
578
590
603 *Above $29,000, use Standard or Itemized Deductions and Regular Income Tax Table (Rev 12/12/2025)
0 67
77
86
95
105
114
124
133
142
152
161
171
180
189
199
208
218
227
236
246
255
265
274
283
293 302
312
321
330
340
349
359
368
377
387
396
406
415
424
434
443
453
462
471
481
Page 25 2025 Low Income Tax Tables
0 29,722 0
29,723 29,800 111
29,801 29,900 122
29,901 30,000 132
30,001 30,100 143
30,101 30,200 153
30,201 30,300 163
30,301 30,400 174
30,401 30,500 184
30,501 30,600 195
30,601 30,700 205
30,701 30,800 215
30,801 30,900 226
30,901 31,000 236
31,001 31,100 247
31,101 31,200 257
31,201 31,300 267
31,301 31,400 278
31,401 31,500 289
31,501 31,600 300
31,601 31,700 311
31,701 31,800 322
31,801 31,900 333
31,901 32,000 343
32,001 32,100 354
32,101 32,200 365
32,201 32,300 376
32,301 32,400 387
32,401 32,500 398
32,501 32,600 409
32,601 32,700 420
32,701 32,800 431
32,801 32,900 442
32,901 33,000 452
33,001 33,100 463
33,101 33,200 474
33,201 33,300 485
33,301 33,400 496
33,401 33,500 507
33,501 33,600 518
33,601 33,700 529
33,701 33,800 540
33,801 33,900 551
33,901 34,000 561
34,001 34,100 572
34,101 34,200 583
34,201 34,300 594
34,301 34,400 605
34,401 34,500 616
34,501 34,600 627
34,601 34,700 638
34,701 34,800 649
34,801 34,900 660
34,901 35,000 670
35,001 35,100 681
35,101 35,200 692
35,201 35,300 703 35,301 35,400 714 35,401 35,500 725 35,501 35,600 736 35,601 35,700 747 35,701 35,800 758 35,801 35,900 769 35,901 36,000 779 36,001 36,100 790 *Above $36,100 use Standard or Itemized Deductions and Regular Income Tax Table
0 24,695 0
24,696 24,700 77
24,701 24,800 87
24,801 24,900 98
24,901 25,000 108
25,001 25,100 118
25,101 25,200 129
25,201 25,300 139
25,301 25,400 150
25,401 25,500 160
25,501 25,600 170
25,601 25,700 181
25,701 25,800 191
25,801 25,900 202
25,901 26,000 212
26,001 26,100 222
26,101 26,200 233
26,201 26,300 243
26,301 26,400 254
26,401 26,500 264
26,501 26,600 274
26,601 26,700 285
26,701 26,800 295
26,801 26,900 306
26,901 27,000 316
27,001 27,100 326
27,101 27,200 337
27,201 27,300 347
27,301 27,400 358
27,401 27,500 368
27,501 27,600 378
27,601 27,700 389
27,701 27,800 399
27,801 27,900 410
27,901 28,000 420
28,001 28,100 430
28,101 28,200 441
28,201 28,300 451
28,301 28,400 462
28,401 28,500 472 28,501 28,600 482 28,601 28,700 493 28,701 28,800 503 28,801 28,900 514 28,901 29,000 524 Married Filing Joint (FILING STATUS 2) With One or No Dependents IF YOUR ADJUSTED GROSS INCOME IS FROM TO YOUR TAX IS *Above $29,000, use Standard or Itemized Deductions and Regular Income Tax Table IF YOUR ADJUSTED GROSS INCOME IS FROM TO YOUR TAX IS (Rev 09/29/2025) Married Filing Joint (FILING STATUS 2) With Two or More Dependents
Page 26 Instructions: 1. Find your net taxable income from line 28, AR1000F/AR1000NR, in the table below. Your tax is to the right of this amount. 2. Married couples must use the same filing status and tax table. If one spouse uses the Regular Income Tax Table, then both must use the Regular Income Tax Table. 3. Be sure to subtract line 27 (standard deduction or your itemized deductions) from line 25 before using the Regular Income Tax Table. If you and your spouse use Filing status 4 or 5, make sure you prorate your itemized deductions between you and your spouse. Current year indexed tax brackets are available on our website at www.dfa.arkansas.gov/incometax (Rev 09/29/2025) YOUR TAX IS If Your Income is As Much As But Less Than 5,000 0 5,100 5,200 5,300 5,400 5,500 5,600 5,700 5,800 5,900 5,100 5,200 5,300 5,400 5,500 5,600 5,700 5,800 5,900 6,000 0 0 0 0 0 0 1 3 5 7 YOUR TAX IS If Your Income is As Much As But Less Than 9,000 9,000 9,100 9,200 9,300 9,400 9,500 9,600 9,700 9,800 9,900 9,100 9,200 9,300 9,400 9,500 9,600 9,700 9,800 9,900 10,000 69 71 73 75 77 79 81 83 85 87 YOUR TAX IS If Your Income is As Much As But Less Than 13,000 13,000 13,100 13,200 13,300 13,400 13,500 13,600 13,700 13,800 13,900 13,100 13,200 13,300 13,400 13,500 13,600 13,700 13,800 13,900 14,000 168 171 174 177 180 183 186 189 192 195 YOUR TAX IS If Your Income is As Much As But Less Than 17,000 17,000 17,100 17,200 17,300 17,400 17,500 17,600 17,700 17,800 17,900 17,100 17,200 17,300 17,400 17,500 17,600 17,700 17,800 17,900 18,000 292 295 299 302 305 309 312 316 319 322 6,000 10,000 14,000 18,000 7,000 8,000 6,000 6,100 6,200 6,300 6,400 6,500 6,600 6,700 6,800 6,900 7,000 7,100 7,200 7,300 7,400 7,500 7,600 7,700 7,800 7,900 8,000 8,100 8,200 8,300 8,400 8,500 8,600 8,700 8,800 8,900 6,100 6,200 6,300 6,400 6,500 6,600 6,700 6,800 6,900 7,000 9 11 13 15 17 19 21 23 25 27 10,000 10,100 10,200 10,300 10,400 10,500 10,600 10,700 10,800 10,900 10,100 10,200 10,300 10,400 10,500 10,600 10,700 10,800 10,900 11,000 89 91 93 95 97 99 101 103 105 107 14,000 14,100 14,200 14,300 14,400 14,500 14,600 14,700 14,800 14,900 14,100 14,200 14,300 14,400 14,500 14,600 14,700 14,800 14,900 15,000 198 201 204 207 210 213 216 219 222 225 18,000 18,100 18,200 18,300 18,400 18,500 18,600 18,700 18,800 18,900 18,100 18,200 18,300 18,400 18,500 18,600 18,700 18,800 18,900 19,000 326 329 333 336 339 343 346 350 353 356 7,100 7,200 7,300 7,400 7,500 7,600 7,700 7,800 7,900 8,000 29 31 33 35 37 39 41 43 45 47 11,000 11,100 11,200 11,300 11,400 11,500 11,600 11,700 11,800 11,900 11,100 11,200 11,300 11,400 11,500 11,600 11,700 11,800 11,900 12,000 109 111 114 117 120 123 126 129 132 135 15,000 15,100 15,200 15,300 15,400 15,500 15,600 15,700 15,800 15,900 15,100 15,200 15,300 15,400 15,500 15,600 15,700 15,800 15,900 16,000 228 231 234 237 240 243 246 249 252 255 19,000 19,100 19,200 19,300 19,400 19,500 19,600 19,700 19,800 19,900 19,100 19,200 19,300 19,400 19,500 19,600 19,700 19,800 19,900 20,000 360 363 367 370 373 377 380 384 387 390 8,100 8,200 8,300 8,400 8,500 8,600 8,700 8,800 8,900 9,000 49 51 53 55 57 59 61 63 65 67 12,000 12,100 12,200 12,300 12,400 12,500 12,600 12,700 12,800 12,900 12,100 12,200 12,300 12,400 12,500 12,600 12,700 12,800 12,900 13,000 138 141 144 147 150 153 156 159 162 165 16,000 16,100 16,200 16,300 16,400 16,500 16,600 16,700 16,800 16,900 16,100 16,200 16,300 16,400 16,500 16,600 16,700 16,800 16,900 17,000 258 261 265 268 271 275 278 282 285 288 20,000 20,100 20,200 20,300 20,400 20,500 20,600 20,700 20,800 20,900 20,100 20,200 20,300 20,400 20,500 20,600 20,700 20,800 20,900 21,000 394 397 401 404 407 411 414 418 421 424 2025 Regular Income Tax Table 11,000 12,000 16,000 15,000 19,000 20,000
Page 27 (Rev 09/29/2025) 2025 Regular Income Tax Table YOUR TAX IS If Your Income is As Much As But Less Than 21,000 21,000 21,100 21,200 21,300 21,400 21,500 21,600 21,700 21,800 21,900 21,100 21,200 21,300 21,400 21,500 21,600 21,700 21,800 21,900 22,000 428 431 435 438 441 445 448 452 455 458 YOUR TAX IS If Your Income is As Much As But Less Than 26,000 26,000 26,100 26,200 26,300 26,400 26,500 26,600 26,700 26,800 26,900 26,100 26,200 26,300 26,400 26,500 26,600 26,700 26,800 26,900 27,000 598 601 605 608 612 615 619 623 627 631 YOUR TAX IS If Your Income is As Much As But Less Than 31,000 31,000 31,100 31,200 31,300 31,400 31,500 31,600 31,700 31,800 31,900 31,100 31,200 31,300 31,400 31,500 31,600 31,700 31,800 31,900 32,000 791 795 799 803 807 810 814 818 822 826 YOUR TAX IS If Your Income is As Much As But Less Than 36,000 36,000 36,100 36,200 36,300 36,400 36,500 36,600 36,700 36,800 36,900 36,100 36,200 36,300 36,400 36,500 36,600 36,700 36,800 36,900 37,000 986 990 994 998 1,002 1,005 1,009 1,013 1,017 1,021 22,000 27,000 32,000 37,000 23,000 24,000 25,000 22,000 22,100 22,200 22,300 22,400 22,500 22,600 22,700 22,800 22,900 23,000 23,100 23,200 23,300 23,400 23,500 23,600 23,700 23,800 23,900 24,000 24,100 24,200 24,300 24,400 24,500 24,600 24,700 24,800 24,900 25,000 25,100 25,200 25,300 25,400 25,500 25,600 25,700 25,800 25,900 22,100 22,200 22,300 22,400 22,500 22,600 22,700 22,800 22,900 23,000 462 465 469 472 475 479 482 486 489 492 27,000 27,100 27,200 27,300 27,400 27,500 27,600 27,700 27,800 27,900 27,100 27,200 27,300 27,400 27,500 27,600 27,700 27,800 27,900 28,000 635 639 643 647 651 654 658 662 666 670 32,000 32,100 32,200 32,300 32,400 32,500 32,600 32,700 32,800 32,900 32,100 32,200 32,300 32,400 32,500 32,600 32,700 32,800 32,900 33,000 830 834 838 842 846 849 853 857 861 865 37,000 37,100 37,200 37,300 37,400 37,500 37,600 37,700 37,800 37,900 37,100 37,200 37,300 37,400 37,500 37,600 37,700 37,800 37,900 38,000 1,025 1,029 1,033 1,037 1,041 1,044 1,048 1,052 1,056 1,060 23,100 23,200 23,300 23,400 23,500 23,600 23,700 23,800 23,900 24,000 496 499 503 506 509 513 516 520 523 526 28,000 28,100 28,200 28,300 28,400 28,500 28,600 28,700 28,800 28,900 28,100 28,200 28,300 28,400 28,500 28,600 28,700 28,800 28,900 29,000 674 678 682 686 690 693 697 701 705 709 33,000 33,100 33,200 33,300 33,400 33,500 33,600 33,700 33,800 33,900 33,100 33,200 33,300 33,400 33,500 33,600 33,700 33,800 33,900 34,000 869 873 877 881 885 888 892 896 900 904 38,000 38,100 38,200 38,300 38,400 38,500 38,600 38,700 38,800 38,900 38,100 38,200 38,300 38,400 38,500 38,600 38,700 38,800 38,900 39,000 1,064 1,068 1,072 1,076 1,080 1,083 1,087 1,091 1,095 1,099 24,100 24,200 24,300 24,400 24,500 24,600 24,700 24,800 24,900 25,000 530 533 537 540 543 547 550 554 557 560 29,000 29,100 29,200 29,300 29,400 29,500 29,600 29,700 29,800 29,900 29,100 29,200 29,300 29,400 29,500 29,600 29,700 29,800 29,900 30,000 713 717 721 725 729 732 736 740 744 748 34,000 34,100 34,200 34,300 34,400 34,500 34,600 34,700 34,800 34,900 34,100 34,200 34,300 34,400 34,500 34,600 34,700 34,800 34,900 35,000 908 912 916 920 924 927 931 935 939 943 39,000 39,100 39,200 39,300 39,400 39,500 39,600 39,700 39,800 39,900 39,100 39,200 39,300 39,400 39,500 39,600 39,700 39,800 39,900 40,000 1,103 1,107 1,111 1,115 1,119 1,122 1,126 1,130 1,134 1,138 25,100 25,200 25,300 25,400 25,500 25,600 25,700 25,800 25,900 26,000 564 567 571 574 577 581 584 588 591 594 30,000 30,100 30,200 30,300 30,400 30,500 30,600 30,700 30,800 30,900 30,100 30,200 30,300 30,400 30,500 30,600 30,700 30,800 30,900 31,000 752 756 760 764 768 771 775 779 783 787 35,000 35,100 35,200 35,300 35,400 35,500 35,600 35,700 35,800 35,900 35,100 35,200 35,300 35,400 35,500 35,600 35,700 35,800 35,900 36,000 947 951 955 959 963 966 970 974 978 982 40,000 40,100 40,200 40,300 40,400 40,500 40,600 40,700 40,800 40,900 40,100 40,200 40,300 40,400 40,500 40,600 40,700 40,800 40,900 41,000 1,142 1,146 1,150 1,154 1,158 1,161 1,165 1,169 1,173 1,177 30,000 35,000 40,000 39,000 38,000 33,000 28,000 29,000 34,000
Page 28 (Rev 09/29/2025) 2025 Regular Income Tax Table YOUR TAX IS If Your Income is As Much As But Less Than 41,000 41,000 41,100 41,200 41,300 41,400 41,500 41,600 41,700 41,800 41,900 41,100 41,200 41,300 41,400 41,500 41,600 41,700 41,800 41,900 42,000 1,181 1,185 1,189 1,193 1,197 1,200 1,204 1,208 1,212 1,216 YOUR TAX IS If Your Income is As Much As But Less Than 46,000 46,000 46,100 46,200 46,300 46,400 46,500 46,600 46,700 46,800 46,900 46,100 46,200 46,300 46,400 46,500 46,600 46,700 46,800 46,900 47,000 1,376 1,380 1,384 1,388 1,392 1,395 1,399 1,403 1,407 1,411 YOUR TAX IS If Your Income is As Much As But Less Than 51,000 51,000 51,100 51,200 51,300 51,400 51,500 51,600 51,700 51,800 51,900 51,100 51,200 51,300 51,400 51,500 51,600 51,700 51,800 51,900 52,000 1,571 1,575 1,579 1,583 1,587 1,590 1,594 1,598 1,602 1,606 YOUR TAX IS If Your Income is As Much As But Less Than 56,000 56,000 56,100 56,200 56,300 56,400 56,500 56,600 56,700 56,800 56,900 56,100 56,200 56,300 56,400 56,500 56,600 56,700 56,800 56,900 57,000 1,766 1,770 1,774 1,778 1,782 1,785 1,789 1,793 1,797 1,801 42,000 47,000 52,000 57,000 43,000 44,000 45,000 42,000 42,100 42,200 42,300 42,400 42,500 42,600 42,700 42,800 42,900 43,000 43,100 43,200 43,300 43,400 43,500 43,600 43,700 43,800 43,900 44,000 44,100 44,200 44,300 44,400 44,500 44,600 44,700 44,800 44,900 45,000 45,100 45,200 45,300 45,400 45,500 45,600 45,700 45,800 45,900 42,100 42,200 42,300 42,400 42,500 42,600 42,700 42,800 42,900 43,000 1,220 1,224 1,228 1,232 1,236 1,239 1,243 1,247 1,251 1,255 47,000 47,100 47,200 47,300 47,400 47,500 47,600 47,700 47,800 47,900 47,100 47,200 47,300 47,400 47,500 47,600 47,700 47,800 47,900 48,000 1,415 1,419 1,423 1,427 1,431 1,434 1,438 1,442 1,446 1,450 52,000 52,100 52,200 52,300 52,400 52,500 52,600 52,700 52,800 52,900 52,100 52,200 52,300 52,400 52,500 52,600 52,700 52,800 52,900 53,000 1,610 1,614 1,618 1,622 1,626 1,629 1,633 1,637 1,641 1,645 57,000 57,100 57,200 57,300 57,400 57,500 57,600 57,700 57,800 57,900 57,100 57,200 57,300 57,400 57,500 57,600 57,700 57,800 57,900 58,000 1,805 1,809 1,813 1,817 1,821 1,824 1,828 1,832 1,836 1,840 43,100 43,200 43,300 43,400 43,500 43,600 43,700 43,800 43,900 44,000 1,259 1,263 1,267 1,271 1,275 1,278 1,282 1,286 1,290 1,294 48,000 48,100 48,200 48,300 48,400 48,500 48,600 48,700 48,800 48,900 48,100 48,200 48,300 48,400 48,500 48,600 48,700 48,800 48,900 49,000 1,454 1,458 1,462 1,466 1,470 1,473 1,477 1,481 1,485 1,489 53,000 53,100 53,200 53,300 53,400 53,500 53,600 53,700 53,800 53,900 53,100 53,200 53,300 53,400 53,500 53,600 53,700 53,800 53,900 54,000 1,649 1,653 1,657 1,661 1,665 1,668 1,672 1,676 1,680 1,684 58,000 58,100 58,200 58,300 58,400 58,500 58,600 58,700 58,800 58,900 58,100 58,200 58,300 58,400 58,500 58,600 58,700 58,800 58,900 59,000 1,844 1,848 1,852 1,856 1,860 1,863 1,867 1,871 1,875 1,879 44,100 44,200 44,300 44,400 44,500 44,600 44,700 44,800 44,900 45,000 1,298 1,302 1,306 1,310 1,314 1,317 1,321 1,325 1,329 1,333 49,000 49,100 49,200 49,300 49,400 49,500 49,600 49,700 49,800 49,900 49,100 49,200 49,300 49,400 49,500 49,600 49,700 49,800 49,900 50,000 1,493 1,497 1,501 1,505 1,509 1,512 1,516 1,520 1,524 1,528 54,000 54,100 54,200 54,300 54,400 54,500 54,600 54,700 54,800 54,900 54,100 54,200 54,300 54,400 54,500 54,600 54,700 54,800 54,900 55,000 1,688 1,692 1,696 1,700 1,704 1,707 1,711 1,715 1,719 1,723 59,000 59,100 59,200 59,300 59,400 59,500 59,600 59,700 59,800 59,900 59,100 59,200 59,300 59,400 59,500 59,600 59,700 59,800 59,900 60,000 1,883 1,887 1,891 1,895 1,899 1,902 1,906 1,910 1,914 1,918 45,100 45,200 45,300 45,400 45,500 45,600 45,700 45,800 45,900 46,000 1,337 1,341 1,345 1,349 1,353 1,356 1,360 1,364 1,368 1,372 50,000 50,100 50,200 50,300 50,400 50,500 50,600 50,700 50,800 50,900 50,100 50,200 50,300 50,400 50,500 50,600 50,700 50,800 50,900 51,000 1,532 1,536 1,540 1,544 1,548 1,551 1,555 1,559 1,563 1,567 55,000 55,100 55,200 55,300 55,400 55,500 55,600 55,700 55,800 55,900 55,100 55,200 55,300 55,400 55,500 55,600 55,700 55,800 55,900 56,000 1,727 1,731 1,735 1,739 1,743 1,746 1,750 1,754 1,758 1,762 60,000 60,100 60,200 60,300 60,400 60,500 60,600 60,700 60,800 60,900 60,100 60,200 60,300 60,400 60,500 60,600 60,700 60,800 60,900 61,000 1,922 1,926 1,930 1,934 1,938 1,941 1,945 1,949 1,953 1,957 48,000 53,000 58,000 49,000 54,000 59,000 50,000 55,000 60,000
Page 29 (Rev 09/29/2025) 2025 Regular Income Tax Table YOUR TAX IS If Your Income is As Much As But Less Than 61,000 61,000 61,100 61,200 61,300 61,400 61,500 61,600 61,700 61,800 61,900 61,100 61,200 61,300 61,400 61,500 61,600 61,700 61,800 61,900 62,000 1,961 1,965 1,969 1,973 1,977 1,980 1,984 1,988 1,992 1,996 YOUR TAX IS If Your Income is As Much As But Less Than 66,000 66,000 66,100 66,200 66,300 66,400 66,500 66,600 66,700 66,800 66,900 66,100 66,200 66,300 66,400 66,500 66,600 66,700 66,800 66,900 67,000 2,156 2,160 2,164 2,168 2,172 2,175 2,179 2,183 2,187 2,191 YOUR TAX IS If Your Income is As Much As But Less Than 71,000 71,000 71,100 71,200 71,300 71,400 71,500 71,600 71,700 71,800 71,900 71,100 71,200 71,300 71,400 71,500 71,600 71,700 71,800 71,900 72,000 2,351 2,355 2,359 2,363 2,367 2,370 2,374 2,378 2,382 2,386 YOUR TAX IS If Your Income is As Much As But Less Than 76,001 76,001 76,101 76,201 76,301 76,401 76,501 76,601 76,701 76,801 76,901 76,101 76,201 76,301 76,401 76,501 76,601 76,701 76,801 76,901 77,001 2,546 2,550 2,554 2,558 2,562 2,566 2,569 2,573 2,577 2,581 62,000 67,000 72,000 77,001 63,000 64,000 65,000 62,000 62,100 62,200 62,300 62,400 62,500 62,600 62,700 62,800 62,900 63,000 63,100 63,200 63,300 63,400 63,500 63,600 63,700 63,800 63,900 64,000 64,100 64,200 64,300 64,400 64,500 64,600 64,700 64,800 64,900 65,000 65,100 65,200 65,300 65,400 65,500 65,600 65,700 65,800 65,900 62,100 62,200 62,300 62,400 62,500 62,600 62,700 62,800 62,900 63,000 2,000 2,004 2,008 2,012 2,016 2,019 2,023 2,027 2,031 2,035 67,000 67,100 67,200 67,300 67,400 67,500 67,600 67,700 67,800 67,900 67,100 67,200 67,300 67,400 67,500 67,600 67,700 67,800 67,900 68,000 2,195 2,199 2,203 2,207 2,211 2,214 2,218 2,222 2,226 2,230 72,000 72,100 72,200 72,300 72,400 72,500 72,600 72,700 72,800 72,900 72,100 72,200 72,300 72,400 72,500 72,600 72,700 72,800 72,900 73,000 2,390 2,394 2,398 2,402 2,406 2,409 2,413 2,417 2,421 2,425 77,001 77,101 77,201 77,301 77,401 77,501 77,601 77,701 77,801 77,901 77,101 77,201 77,301 77,401 77,501 77,601 77,701 77,801 77,901 78,001 2,585 2,589 2,593 2,597 2,601 2,605 2,608 2,612 2,616 2,620 63,100 63,200 63,300 63,400 63,500 63,600 63,700 63,800 63,900 64,000 2,039 2,043 2,047 2,051 2,055 2,058 2,062 2,066 2,070 2,074 68,000 68,100 68,200 68,300 68,400 68,500 68,600 68,700 68,800 68,900 68,100 68,200 68,300 68,400 68,500 68,600 68,700 68,800 68,900 69,000 2,234 2,238 2,242 2,246 2,250 2,253 2,257 2,261 2,265 2,269 73,000 73,100 73,200 73,300 73,400 73,500 73,600 73,700 73,800 73,900 73,100 73,200 73,300 73,400 73,500 73,600 73,700 73,800 73,900 74,000 2,429 2,433 2,437 2,441 2,445 2,448 2,452 2,456 2,460 2,464 78,001 78,101 78,201 78,301 78,401 78,501 78,601 78,701 78,801 78,901 78,101 78,201 78,301 78,401 78,501 78,601 78,701 78,801 78,901 79,001 2,624 2,628 2,632 2,636 2,640 2,644 2,647 2,651 2,655 2,659 64,100 64,200 64,300 64,400 64,500 64,600 64,700 64,800 64,900 65,000 2,078 2,082 2,086 2,090 2,094 2,097 2,101 2,105 2,109 2,113 69,000 69,100 69,200 69,300 69,400 69,500 69,600 69,700 69,800 69,900 69,100 69,200 69,300 69,400 69,500 69,600 69,700 69,800 69,900 70,000 2,273 2,277 2,281 2,285 2,289 2,292 2,296 2,300 2,304 2,308 74,000 74,100 74,200 74,300 74,400 74,500 74,600 74,700 74,800 74,900 74,100 74,200 74,300 74,400 74,500 74,600 74,700 74,800 74,900 75,001 2,468 2,472 2,476 2,480 2,484 2,487 2,491 2,495 2,499 2,503 79,001 79,101 79,201 79,301 79,401 79,501 79,601 79,701 79,801 79,901 79,101 79,201 79,301 79,401 79,501 79,601 79,701 79,801 79,901 80,001 2,663 2,667 2,671 2,675 2,679 2,683 2,686 2,690 2,694 2,698 65,100 65,200 65,300 65,400 65,500 65,600 65,700 65,800 65,900 66,000 2,117 2,121 2,125 2,129 2,133 2,136 2,140 2,144 2,148 2,152 70,000 70,100 70,200 70,300 70,400 70,500 70,600 70,700 70,800 70,900 70,100 70,200 70,300 70,400 70,500 70,600 70,700 70,800 70,900 71,000 2,312 2,316 2,320 2,324 2,328 2,331 2,335 2,339 2,343 2,347 75,001 75,101 75,201 75,301 75,401 75,501 75,601 75,701 75,801 75,901 75,101 75,201 75,301 75,401 75,501 75,601 75,701 75,801 75,901 76,001 2,507 2,511 2,515 2,519 2,523 2,527 2,530 2,534 2,538 2,542 80,001 80,101 80,201 80,301 80,401 80,501 80,601 80,701 80,801 80,901 80,101 80,201 80,301 80,401 80,501 80,601 80,701 80,801 80,901 81,001 2,702 2,706 2,710 2,714 2,718 2,722 2,725 2,729 2,733 2,737 68,000 73,000 78,001 69,000 74,000 79,001 70,000 75,001 80,001
Page 30 (Rev 09/29/2025) 2025 Regular Income Tax Table YOUR TAX IS If Your Income is As Much As But Less Than 81,001 81,001 81,101 81,201 81,301 81,401 81,501 81,601 81,701 81,801 81,901 81,101 81,201 81,301 81,401 81,501 81,601 81,701 81,801 81,901 82,001 2,741 2,745 2,749 2,753 2,757 2,761 2,764 2,768 2,772 2,776 YOUR TAX IS If Your Income is As Much As But Less Than 86,001 86,001 86,101 86,201 86,301 86,401 86,501 86,601 86,701 86,801 86,901 86,101 86,201 86,301 86,401 86,501 86,601 86,701 86,801 86,901 87,001 2,936 2,940 2,944 2,948 2,952 2,956 2,959 2,963 2,967 2,971 YOUR TAX IS If Your Income is As Much As But Less Than 91,001 91,001 91,101 91,201 91,301 91,401 91,501 91,601 91,701 91,801 91,901 91,101 91,201 91,301 91,401 91,501 91,601 91,701 91,801 91,901 92,001 3,131 3,135 3,139 3,143 3,147 3,151 3,154 3,158 3,162 3,166 82,001 87,001 83,001 84,001 85,001 82,001 82,101 82,201 82,301 82,401 82,501 82,601 82,701 82,801 82,901 83,001 83,101 83,201 83,301 83,401 83,501 83,601 83,701 83,801 83,901 84,001 84,101 84,201 84,301 84,401 84,501 84,601 84,701 84,801 84,901 85,001 85,101 85,201 85,301 85,401 85,501 85,601 85,701 85,801 85,901 82,101 82,201 82,301 82,401 82,501 82,601 82,701 82,801 82,901 83,001 2,780 2,784 2,788 2,792 2,796 2,800 2,803 2,807 2,811 2,815 87,001 87,101 87,201 87,301 87,401 87,501 87,601 87,701 87,801 87,901 87,101 87,201 87,301 87,401 87,501 87,601 87,701 87,801 87,901 88,001 2,975 2,979 2,983 2,987 2,991 2,995 2,998 3,002 3,006 3,010 83,101 83,201 83,301 83,401 83,501 83,601 83,701 83,801 83,901 84,001 2,819 2,823 2,827 2,831 2,835 2,839 2,842 2,846 2,850 2,854 88,001 88,101 88,201 88,301 88,401 88,501 88,601 88,701 88,801 88,901 88,101 88,201 88,301 88,401 88,501 88,601 88,701 88,801 88,901 89,001 3,014 3,018 3,022 3,026 3,030 3,034 3,037 3,041 3,045 3,049 84,101 84,201 84,301 84,401 84,501 84,601 84,701 84,801 84,901 85,001 2,858 2,862 2,866 2,870 2,874 2,878 2,881 2,885 2,889 2,893 89,001 89,101 89,201 89,301 89,401 89,501 89,601 89,701 89,801 89,901 89,101 89,201 89,301 89,401 89,501 89,601 89,701 89,801 89,901 90,001 3,053 3,057 3,061 3,065 3,069 3,073 3,076 3,080 3,084 3,088 85,101 85,201 85,301 85,401 85,501 85,601 85,701 85,801 85,901 86,001 2,897 2,901 2,905 2,909 2,913 2,917 2,920 2,924 2,928 2,932 90,001 90,101 90,201 90,301 90,401 90,501 90,601 90,701 90,801 90,901 90,101 90,201 90,301 90,401 90,501 90,601 90,701 90,801 90,901 91,001 3,092 3,096 3,100 3,104 3,108 3,112 3,115 3,119 3,123 3,127 88,001 89,001 90,001 PLEASE NOTE: For $100,001 and over, your tax is $3,809 + 3.9% of the excess over $100,000 92,001 92,001 92,101 92,201 92,301 92,401 92,501 92,601 92,701 92,801 92,901 92,101 92,201 92,301 92,401 92,501 92,601 92,701 92,801 92,901 93,001 3,170 3,174 3,178 3,182 3,186 3,190 3,193 3,197 3,201 3,205 93,001 94,001 95,001 93,001 93,101 93,201 93,301 93,401 93,501 93,601 93,701 93,801 93,901 93,101 93,201 93,301 93,401 93,501 93,601 93,701 93,801 93,901 94,001 3,209 3,213 3,217 3,221 3,225 3,229 3,232 3,236 3,240 3,244 94,001 94,101 94,201 94,301 94,401 94,501 94,601 94,701 94,801 94,901 94,101 94,201 94,301 94,401 94,501 94,601 94,701 94,801 94,901 95,001 3,248 3,252 3,256 3,260 3,264 3,268 3,271 3,296 3,310 3,324 95,001 95,101 95,201 95,301 95,401 95,501 95,601 95,701 95,801 95,901 95,101 95,201 95,301 95,401 95,501 95,601 95,701 95,801 95,901 96,001 3,338 3,352 3,365 3,379 3,393 3,407 3,421 3,435 3,449 3,463 YOUR TAX IS If Your Income is As Much As But Less Than 96,001 96,001 96,101 96,201 96,301 96,401 96,501 96,601 96,701 96,801 96,901 96,101 96,201 96,301 96,401 96,501 96,601 96,701 96,801 96,901 97,001 3,477 3,491 3,504 3,518 3,532 3,546 3,560 3,574 3,588 3,602 97,001 97,001 97,101 97,201 97,301 97,401 97,501 97,601 97,701 97,801 97,901 97,101 97,201 97,301 97,401 97,501 97,601 97,701 97,801 97,901 98,001 3,616 3,630 3,643 3,657 3,671 3,685 3,699 3,713 3,727 3,731 98,001 98,001 98,101 98,201 98,301 98,401 98,501 98,601 98,701 98,801 98,901 98,101 98,201 98,301 98,401 98,501 98,601 98,701 98,801 98,901 99,001 3,735 3,739 3,742 3,746 3,750 3,754 3,758 3,762 3,766 3,770 99,001 100,001 99,001 99,101 99,201 99,301 99,401 99,501 99,601 99,701 99,801 99,901 99,101 99,201 99,301 99,401 99,501 99,601 99,701 99,801 99,901 100,001 3,774 3,778 3,781 3,785 3,789 3,793 3,797 3,801 3,805 3,809