Federal Income Tax Calculator

Estimate your 2025 federal income tax and take-home pay. Uses current IRS brackets and the standard deduction, and shows both your effective and marginal rates.

Estimate Your Federal Income Tax (2025 tax year)
Estimated Federal Income Tax
Taxable Income
Effective Tax Rate
Marginal Tax Bracket
After-Tax Income
Your Gross Income — Federal Income Tax vs After-Tax Income

How Federal Income Tax Is Calculated

The United States uses a progressive, bracket-based system. Your gross income is first reduced by adjustments and the standard deduction (or itemized deductions) to arrive at taxable income. That taxable income is then sliced across the brackets, and each slice is taxed at its own rate. A common myth is that moving into a higher bracket taxes all your income at that rate — it does not. Only the dollars inside each bracket are taxed at that bracket's rate.

Marginal vs Effective Rate

Your marginal rate is the bracket your last dollar lands in. Your effective rate — total tax divided by income — is lower, because your first dollars are taxed at 10% and 12%. Someone in the 22% marginal bracket usually has an effective rate closer to 13–15%. Understanding the gap helps when you weigh a raise, a bonus, or a pre-tax contribution.

2025 Standard Deduction and Brackets

For the 2025 tax year (returns filed in 2026), the standard deduction is $15,000 single, $30,000 married filing jointly, and $22,500 head of household. Below is the single-filer bracket schedule this calculator applies:

RateSingle taxable income
10%$0 – $11,925
12%$11,925 – $48,475
22%$48,475 – $103,350
24%$103,350 – $197,300
32%$197,300 – $250,525
35%$250,525 – $626,350
37%$626,350+

Tip: Pre-tax contributions to a 401(k) or HSA lower your taxable income dollar for dollar. Enter them above and watch your tax fall — the higher your marginal bracket, the bigger the saving on each dollar deferred.

What This Estimate Leaves Out

This tool covers federal income tax only. It excludes FICA payroll taxes (7.65% on wages for Social Security and Medicare), state and local income taxes, tax credits, and the self-employment tax. Your total paycheck withholding will be higher. To see the flip side of your money growing over time, try the compound interest calculator, or plan your paycheck with the salary-to-hourly calculator.

Frequently Asked Questions

How is federal income tax calculated?
The IRS uses graduated brackets. Your income is reduced by deductions (most people take the standard deduction) to get taxable income, then each slice of that income is taxed at its bracket rate — 10%, 12%, 22%, and so on. Only the dollars that fall inside a bracket are taxed at that bracket's rate, not your whole income.
What is the difference between marginal and effective tax rate?
Your marginal rate is the rate on your last dollar of taxable income — the bracket you top out in. Your effective rate is your total tax divided by your income, which is always lower because your first dollars are taxed at 10% and 12%. A person in the 22% bracket often has an effective rate near 12–15%.
What is the standard deduction for 2025?
For the 2025 tax year (returns filed in 2026), the standard deduction is $15,000 for single filers, $30,000 for married filing jointly, and $22,500 for head of household. If your itemized deductions exceed these amounts, you would itemize instead.
Does this include Social Security and Medicare taxes?
No. This calculator estimates only federal income tax. It does not include FICA payroll taxes (7.65% for Social Security and Medicare on wage income) or any state and local income tax. Your actual paycheck withholding will be higher than the income tax shown here once those are added.
How much federal tax do I pay on $100,000?
A single filer earning $100,000 in 2025 with the standard deduction has $85,000 of taxable income and owes roughly $13,614 in federal income tax — an effective rate of about 13.6%, with a 22% marginal bracket. Married filing jointly on the same income owes far less because the brackets are wider.

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