Social Security Tax 2025 Rates For Married Couples. For tax year 2025, the top tax rate is 37 percent for single taxpayers with incomes greater than $626,350 ($626,350 for heads of households, $751,600 for married couples filing jointly). The maximum amount of earnings subject to social security tax for individuals is set to rise to $176,100 from $168,600 in 2025, the social security administration (ssa) said.

Remember, the 50% and 85% numbers are not the tax rate but the amount of. In 2025, medicare part b beneficiaries who file individual tax returns with $106,000 or less in modified adjusted gross income — or married couples who file jointly with $212,000.