What are the AMT tax rates for 2025?

AMT has just two rates: 26% on the first $239,100 of taxable excess (the amount on Form 6251 line 6) and 28% on the portion above $239,100. For married filing separately the breakpoint is $119,550. The result is the tentative minimum tax. (Source: IRS 2025 Instructions for Form 6251; rate structure per IRC §55(b)(1).)

Why is there a $4,782 subtraction in the 28% formula?

When taxable excess is above $239,100, Form 6251 lets you multiply the whole amount by 28% and then subtract $4,782 ($2,391 if married filing separately). That subtraction is exactly 2% of the $239,100 breakpoint — it corrects for the first $239,100 being taxed at 26% rather than 28%, giving the same answer as taxing each tier separately. (Source: IRS 2025 Instructions for Form 6251.)

Does this calculator handle capital gains and the AMT credit?

No. This is an estimator for ordinary-income AMT. It does not apply the Part III capital-gains / qualified-dividend carve-out (which keeps those at the lower capital-gains rates), the AMT foreign tax credit, or the prior-year minimum-tax credit (Form 8801). You enter AMTI and regular tax directly; the full computation is on Form 6251. (Source: IRS 2025 Instructions for Form 6251.)

Is my data sent anywhere when I use this calculator?

No. All calculations run entirely in your browser using JavaScript. No income figures or other inputs are ever transmitted to any server.

What is the AMT Tax Rates 2025 — 26% and 28% Explained?

Free 2025 AMT rate reference. AMT has only two rates: 26% on the first $239,100 of taxable excess ($119,550 if married filing separately) and 28% above that, producing the tentative minimum tax. Includes a calculator. Source: IRS Rev. Proc. 2024-40 §2.13 and IRS "2025 Instructions for Form 6251"; AMT rate structure per IRC §55(b)(1). This is an estimator for ordinary-income AMT (it does not model the Part III capital-gains carve-out or AMTI preference add-backs — you enter AMTI and regular tax). Runs entirely in your browser; no data sent to any server. Not tax or legal advice. It runs free in your browser on Gera Tools, with nothing uploaded.

AMT Tax Rates 2025 — 26% and 28% Explained

Name: AMT Tax Rates 2025 — 26% and 28% Explained
Creator: Gera Tools
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AMT Tax Rates 2025

AMT has just two rates: 26% on the first $239,100 of taxable excess ($119,550 if married filing separately) and 28% above it. The result is your tentative minimum tax.

Enter your AMTI, filing status, and regular federal tax below to see the exemption (after phase-out), the taxable excess, the tentative minimum tax at 26%/28%, and whether any AMT is owed on top of regular tax. Everything runs in your browser — no data is transmitted.

Important: This is an estimator for ordinary-income AMT. It does not model the Part III capital-gains / qualified-dividend carve-out, the AMT foreign tax credit, the prior-year minimum-tax credit (Form 8801), or the preference-item add-backs that turn regular taxable income into AMTI — you enter AMTI and regular tax directly. Source: IRS Rev. Proc. 2024-40 §2.13 and IRS “2025 Instructions for Form 6251”; AMT rate structure per IRC §55(b)(1); figures for the 2025 tax year, data as of 2024-10-22. For 2026, AMT changed materially under the One Big Beautiful Bill Act (different exemptions; a 50%, $500k/$1M phase-out). Rates and thresholds change; this is not tax or legal advice.