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If you want to know the amount that you can make and still be in the 15% federal tax bracket, you are thinking in the wrong direction. The IRS has not had a 15% tax bracket since 2017. Today, the tax system uses seven brackets: 10%, 12%, 22%, 24%, 32%, 35% and 37%. Therefore, you can only determine an income that keeps you in a low bracket, probably 12% or 22%, which most closely resembles the old 15% rate.

Let us understand how tax brackets actually work in 2025 and how much you can earn before crossing into a higher bracket.

Understanding Modern Tax Brackets

The U.S. tax system is progressive; different chunks of your income are taxed at different rates. Therefore, while your total income may land you in the 22% bracket, only the portion of income above a certain threshold is actually taxed at that rate. The rest is taxed at the 10% or 12% levels.

For example, if you are a single filer with $50,000 in taxable income in 2025, then the first $11,925 is taxed at 10%, the next chunk between $11,925 and $48,475 is taxed at 12%, and any amount exceeding $48,475 is taxed at 22%.

This method prevents the entire income from being taxed at the highest rate. It is your marginal tax rate — the rate on your last dollar earned — that defines your bracket.

What Income Keeps You in the Lower Tax Brackets?

For single filers, if you want to avoid getting taxed at 22% or more, your income should be less than $48,475. That is the top of the 12% bracket in 2025. If you cross that line even by a dollar, then the part of your income above that amount starts being taxed at 22%.

Here are the top income limits for the 12% bracket in 2025 by filing status:

•    Single: $48,475
•    Married Filing Jointly: $96,950
•    Head of Household: $64,850
•    Married Filing Separately: $48,475

As long as your taxable income is below these numbers, your marginal tax rate remains 12%, which is the closest modern comparison to the old 15% bracket.

Taxable Income vs. Gross Income

The tax bracket is applied to the taxable income and not the gross income. Taxable income is calculated by subtracting deductions and adjustments from your gross income.

For example, you earn $65,000 a year as a single filer. If you take the standard deduction in 2025 (which is projected to be $14,600), your taxable income would be $50,400. Now, the respective tax brackets would be applied to $50,400 and not $65,000.

Effective Tax Rate: The Real Cost

Even if you fall into the 22% tax bracket, that does not mean you are paying 22% of your total income in taxes. The effective tax rate is the actual tax bill divided by your taxable income.

Using the earlier example, a single filer with $50,000 in taxable income in 2025 will owe roughly $5,914 in federal income tax, which is an effective tax rate of about 12%, lower than the marginal rate of 22%.

This happens because most of the income is taxed at the 10% and 12% levels. The 22% rate only applies to a small portion above $48,475.

How to Lower Your Taxable Income

To stay in a lower bracket, you can reduce your taxable income using deductions and tax-advantaged accounts. These include contributing to a 401(k) or traditional IRA, utilizing a Health Savings Account, claiming education credits or deductions if eligible, or taking the standard deduction or itemizing.

These strategies will not change your gross income, but they can shrink your taxable income enough to keep you in a lower tax bracket or reduce the portion taxed at a higher rate.

Bottom Line

If you wish to stay in a 15% tax bracket in the current system, you are most likely aiming to keep your taxable income under the 12% bracket cap.

Understanding your marginal and effective tax rates helps you see the full picture, making tax planning easier.