Given that you are taking money from a regular IRA in which you were able to deduct your contributions when you made them as tax deductions, the contributions will count as ordinary income.
If you had a situation in which your IRA contributions were partially not tax deductible, then part of your withdrawals when you start them in 2025 won't be taxable. For further detail, please the IRS link Topic no. 451, Individual retirement arrangements (IRAs) .
If you are taking money from a regular investment account, given that you are selling stocks or other assets, that will count as capital gains, which is taxed differently than ordinary income.
For 2025, if your taxable income is $96,700 or less, you won't pay any capital gains tax. As a reminder, taxable income is adjusted gross income less either your standard deduction ($30,000 for married couples in 2025) or your itemized deductions. Your capital gains tax is 15% if your taxable income is between $96,701 to $600,050 and 20% if it is more than $600,050.
Dividends and interest are taxed when you receive them, whether or not they are withdrawn.
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