Bar chart showing the minimum income thresholds for tax filers to be subject to the 10.3%, 11.3%, and 12.3% top tax rates in the 2025 tax year. Single tax filers are subject to the 10.3% top rate if they make more than about $372,000. Married filers are subject to the 10.3% rate if they make more than around $743,000, and head of household filers are subject to the tax if they make more than about $446,000. The income thresholds are higher for the 11.3% and 12.3% rates, with married filers only being subject to the top 12.3% rate if they have incomes above nearly $1.5 million.