2025 Tax Year Key Figures

Essential tax rates, limits, and thresholds for strategic planning

Standard Deduction
Single:$15,000
Married:$30,000
Top Tax Rate
Single:37%
Married:37%
Social Security Wage Base
Single:$176,100
Married:$176,100
Section 179 Deduction
Single:$1,250,000
Married:$1,250,000
Long-Term Capital Gains (Max)
Single:20%
Married:20%
SALT Deduction Cap
Single:$40,000
Married:$40,000
2025 Federal Income Tax Brackets
Tax RateSingleMFJ
10%$0 - $11,925$0 - $23,850
12%$11,926 - $48,475$23,851 - $96,950
22%$48,476 - $103,350$96,951 - $206,700
24%$103,351 - $197,300$206,701 - $394,600
32%$197,301 - $250,525$394,601 - $501,050
35%$250,526 - $626,350$501,051 - $751,600
37%$626,351+$751,601+
Note: Tax rates shown are for ordinary income. Long-term capital gains and qualified dividends are taxed at preferential rates of 0%, 15%, or 20% depending on income level.
Tax Filing Deadline

April 15, 2026

For 2025 tax year returns

IRA Contribution Limit

$7,000

$8,000 if age 50+ (catch-up)

401(k) Contribution Limit

$23,500

$31,000 if age 50+ (catch-up)

Research & Guidance by KGOB CPA Partners
KohariGonzalez Oneyear&Brown - CPAs & Advisors
Let's Talk Growth®

2025 Tax Planning Guide by KGOB CPA Partners

Navigating the 2025 Tax Landscape for Business Owners & High-Net-Worth Individuals

The 2025 tax year brings significant changes and permanent provisions that impact business owners, executives, and high-income individuals. KGOB CPA Partners' comprehensive research identifies key opportunities to optimize your tax position and strategic financial planning.

Recent federal legislation has established certainty around several tax provisions including modified rate structures, enhanced deduction limits, and revised treatment of business income. Understanding these changes is essential for effective year-end planning and long-term wealth management.

For entrepreneurs, executives, and affluent families subject to higher marginal rates and specialized taxes, minimizing liability requires sophisticated strategies. This guide presents KGOB's research-backed recommendations for navigating complex scenarios including investment taxation, executive compensation, business deductions, and wealth preservation.

About KGOB CPA Partners: KohariGonzalez Oneyear&Brown (KGOB) is a leading advisory firm specializing in tax planning, business consulting, and wealth management for high-net-worth individuals and growth-oriented businesses. Our mission: Let's Talk Growth®.

Business Operations & Strategic Deductions

Leverage current provisions to optimize your business tax position.

Strategic timing of business income and expenses remains one of the most powerful tools for tax management. KGOB's analysis shows that proper planning around fiscal year-end can generate substantial savings for business owners and self-employed professionals.

Executive Compensation & Equity Planning

Sophisticated planning strategies for stock-based compensation and executive benefits.

Executive compensation packages increasingly include equity-based awards that require careful tax planning. The timing of exercise decisions, holding period management, and AMT considerations can dramatically impact after-tax value. KGOB's research identifies optimal strategies for various equity compensation scenarios.

Investment Portfolio Tax Optimization

Maximize after-tax investment returns through strategic tax management.

Successful investing requires consideration of tax consequences alongside risk and return objectives. KGOB's research demonstrates that tax-aware portfolio management can add 1-2% annually in additional after-tax returns over time, particularly for high-net-worth investors facing top marginal rates and additional surtaxes.