2025 Optional Local Sales Tax Tables

(Based on a local sales tax rate of 1%) Income Family Size Family Size Family Size Family Size Over Over Over Over 1 2 3 4 5 5 1 2 3 4 5 5 1 2 3 4 5 5 1 2 3 4 5 5 But less At least than Local Table A Local Table B Local Table C Local Table D $0 $20,000 56 65 70 75 79 84 69 82 92 100 106 115 88 107 119 129 138 150 62 69 73 77 79 83 20,000 30,000 77 88 96 104 109 116 93 112 124 134 142 154 119 142 159 173 184 200 85 94 102 106 110 116 30,000 40,000 87 101 110 117 123 131 105 125 139 150 159 174 133 159 179 193 206 223 96 108 115 121 125 131 40,000 50,000 95 110 120 128 134 144 115 136 151 164 174 189 144 174 194 210 223 243 107 119 127 133 137 144 50,000 60,000 103 119 129 138 145 154 123 146 162 176 187 202 154 186 207 224 240 260 115 128 136 143 148 156 60,000 70,000 109 126 137 146 154 165 130 154 173 186 197 214 164 196 219 238 253 275 122 136 145 152 158 167 70,000 80,000 115 133 145 154 162 174 136 162 181 195 207 224 172 206 231 249 265 288 129 144 153 160 167 176 80,000 90,000 120 139 151 161 170 182 142 170 189 204 216 235 179 214 240 260 276 301 135 150 160 169 175 184 90,000 100,000 125 145 158 169 177 189 148 177 196 212 224 244 186 223 249 270 287 312 141 157 168 176 183 192 100,000 120,000 132 152 167 178 187 199 155 186 206 222 236 256 195 234 261 283 301 327 148 166 177 185 192 202 120,000 140,000 140 162 177 189 198 211 165 196 218 236 250 270 206 248 276 299 318 345 157 177 188 197 205 215 140,000 160,000 148 171 187 199 209 223 174 206 230 248 263 284 216 260 289 314 334 363 167 186 199 208 216 227 160,000 180,000 155 179 195 208 218 234 181 215 240 258 274 297 225 271 303 327 348 378 175 195 208 218 226 238 180,000 200,000 161 187 203 216 227 244 188 223 249 268 284 309 234 281 314 339 362 393 183 203 217 227 237 249 200,000 225,000 169 194 212 225 237 253 195 233 258 278 296 320 243 291 326 352 375 407 190 212 226 238 247 259 225,000 250,000 176 202 220 235 247 264 203 242 268 289 308 333 252 303 338 366 389 422 198 221 237 248 257 270 250,000 275,000 182 210 229 244 256 274 210 250 278 300 318 344 261 313 349 379 402 437 206 230 246 257 267 280 275,000 300,000 188 217 237 252 265 283 217 258 286 309 328 355 269 323 361 390 415 451 213 238 254 266 276 290 300,000 or more 216 250 272 290 305 326 248 295 327 352 374 405 306 368 409 444 471 512 255 284 304 318 330 347 The optional sales tax tables have historically been constructed using data from the Consumer Expenditure Survey (CES), which is administered by the Bureau of Labor Statistics (BLS). The IRS did not have access to updated data to apply the methodology to create the tables for tax year 2025. To create these tables for tax year 2025, the IRS used the optional sales tax tables from tax year 2024 and applied two adjustments: 1) adjusted all values in every table using the rate of growth of total state general sales and gross receipts tax revenues from 2024 to 2025 (adjusted for changes in population) and 2) adjusted values in the state tables for the state of Louisiana to account for an increase in the tax rate for their state sales tax. 18