Tax Rules 2025 Standard Deduction. 10 percent, 12 percent, 22 percent, 24 percent, 32. The standard deduction amounts will increase to $15,000 for individuals and married couples filing separately, representing an increase of $400 from 2024.
The standard deduction for 2025 is $15,000 for single filers and married people filing separately, $22,500 for heads of household, and $30,000 for those married filing jointly and surviving. For heads of household in 2025, the standard deduction will be $22,500, up $600 from the amount for tax year 2024.