Income Tax Calculator

Estimate your US federal income tax for the 2025 tax year. Enter your gross income and filing status to see taxable income, total federal tax, your marginal and effective rates, and what is left over.

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How Federal Income Tax Is Calculated

The US uses a progressive, bracketed system: your income is taxed in slices, and each slice is taxed at its own rate. You do not pay your top rate on every dollar — only on the dollars that fall inside the top bracket you reach. This calculator applies the official 2025 federal tax brackets and the standard deduction for your filing status, then reports both your marginal rate (the rate on your last dollar) and your effective rate (total tax divided by total income), which is always lower.

Taxable Income and the Standard Deduction

Your tax is not calculated on your gross income. First, subtract any above-the-line deductions such as traditional 401(k), HSA, or deductible IRA contributions, then subtract the standard deduction. What remains is your taxable income. For 2025 the standard deduction is $15,000 for single filers, $30,000 for married filing jointly, and $22,500 for head of household.

Taxable Income = Gross Income − Pre-tax Deductions − Standard Deduction

2025 Federal Tax Brackets (Single)

10% up to $11,925 · 12% to $48,475 · 22% to $103,350 · 24% to $197,300 · 32% to $250,525 · 35% to $626,350 · 37% above. Brackets roughly double for married filing jointly. These figures are inflation-adjusted each year by the IRS.

What This Estimate Does and Does Not Include

This is a federal income-tax estimate based on the standard deduction. It does not include state or local income tax, Social Security and Medicare (FICA) payroll taxes, the additional Medicare tax, itemized deductions, tax credits (such as the Child Tax Credit or EITC), or capital-gains treatment. Use it as a planning baseline, not as tax-filing advice — confirm specifics with a tax professional or the IRS.

Frequently Asked Questions

How is federal income tax calculated in the US?
Income is taxed progressively in brackets. Each portion of your taxable income is taxed at that bracket's rate, so you only pay the higher rate on the dollars that fall into the higher bracket. Your total tax is the sum across all brackets you reach, after subtracting deductions.
What is the difference between marginal and effective tax rate?
Your marginal rate is the rate applied to your last dollar of income — the top bracket you reach. Your effective rate is your total tax divided by your total income, which is always lower because the early brackets are taxed at lower rates.
What is the 2025 standard deduction?
For the 2025 tax year the standard deduction is $15,000 for single filers and married filing separately, $30,000 for married filing jointly, and $22,500 for head of household. Most taxpayers take the standard deduction rather than itemizing.
Does this calculator include state taxes and FICA?
No. This estimates federal income tax only. It does not include state or local income tax, Social Security and Medicare (FICA) payroll taxes of 7.65%, tax credits, or itemized deductions. Your total tax burden will be higher than this figure.
Why is my take-home pay lower than this estimate suggests?
This shows federal income tax only. Your paycheck also has FICA payroll taxes (7.65%), likely state income tax, and any benefit or retirement deductions withheld. Add those to get your true take-home pay.