Estimate your US federal income tax based on gross income, filing status, and deductions.
Traditional 401(k), 403(b), HSA, etc. (yearly)
Used only if larger than the $15,750 standard deduction
| Rate | Taxable income range | Income taxed | Tax |
|---|---|---|---|
| 10% | $0 – $11,925 | $11,925 | $1,192.50 |
| 12% | $11,925 – $48,475 | $36,550 | $4,386.00 |
| 22% | $48,475 – $103,350 | $10,775 | $2,370.50 |
Uses tax year 2025 IRS brackets and standard deductions. Excludes credits, FICA, state and local taxes.
Enter your total gross income for the year and choose your filing status. If you contribute to a traditional 401(k), 403(b), HSA or similar pre-tax plan, enter the yearly amount so it is excluded from taxable income. The calculator applies the 2025 standard deduction automatically, or your itemized deductions if you enter a larger amount.
The result is an estimate of federal income tax for tax year 2025 (the return filed in early 2026). It does not include tax credits (such as the Child Tax Credit), Social Security and Medicare (FICA) taxes, state or local income tax, capital-gains rates, or newer special deductions for tips, overtime, car-loan interest or seniors.
Taxable income = Gross income − pre-tax contributions − standard (or itemized) deduction.
Federal income tax is progressive: each slice of taxable income is taxed at the rate for its bracket, and the slices are added up. Your marginal rate is the rate on your last dollar; your effective rate is total tax ÷ gross income.
2025 standard deduction: Single $15,750, Married filing jointly $31,500, Married filing separately $15,750, Head of household $23,625.
For tax year 2025 the seven federal rates are 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer the 10% bracket covers taxable income up to $11,925, 12% up to $48,475, 22% up to $103,350, 24% up to $197,300, 32% up to $250,525, 35% up to $626,350, and 37% applies above that. Married couples filing jointly have brackets roughly twice as wide.
For tax year 2025 the standard deduction is $15,750 for single filers and married filing separately, $31,500 for married filing jointly, and $23,625 for head of household, as set by the One Big Beautiful Bill Act. Taxpayers 65 or older or blind get an additional amount, which this calculator does not include.
Your marginal rate is the rate applied to your last dollar of taxable income — the bracket you are “in”. Your effective rate is your total tax divided by your total income, which is always lower because the first portions of income are taxed at lower rates or not at all.
No. Only the income above the bracket threshold is taxed at the higher rate; the rest of your income is taxed exactly as before. A raise always increases your after-tax income under the federal bracket system.
It is an estimate of regular federal income tax using the standard or itemized deduction. Your actual bill or refund also depends on credits, other income types, payroll withholding, state taxes and special deductions, so use it for planning rather than filing.
The US uses a progressive tax system with seven brackets (10%, 12%, 22%, 24%, 32%, 35%, 37% for 2024). Each bracket applies only to income within that range. For example, a single filer earning $50,000 pays 10% on the first $11,600, 12% on income from $11,601–$47,150, and 22% on the remaining $2,850.
Deductions reduce your taxable income (e.g., mortgage interest, student loan interest, charitable donations). Credits directly reduce your tax bill dollar-for-dollar (e.g., Child Tax Credit of $2,000 per child, Earned Income Tax Credit). Credits are generally more valuable than deductions.
Did you know?
The US tax code is over 6,500 pages long, and the total body of federal tax regulations exceeds 75,000 pages. Americans spend an estimated 6.5 billion hours per year on tax compliance.
The US federal income tax was first introduced in 1861 to fund the Civil War, then repealed in 1872. It was permanently established by the 16th Amendment in 1913, with a top rate of just 7% on incomes over $500,000 (about $15 million in today's dollars). During World War II, the top marginal rate reached 94%.
Only about 53% of Americans realize that moving into a higher tax bracket does not mean all your income is taxed at the higher rate — only income within that bracket is.
The standard deduction for 2025 is $15,750 for single filers and $31,500 for married filing jointly, meaning many taxpayers no longer need to itemize.
Approximately 44% of Americans pay no federal income tax due to deductions, credits, and income thresholds.
Tax Day was not always April 15 — it was originally March 1, then moved to March 15 in 1918, and finally to April 15 in 1955.