US Income Tax Calculator 2025: Brackets, Rates and How to Estimate Your Tax

US federal income tax is progressive: your income is divided into brackets and each bracket is taxed at its own rate. That means you never pay your top rate on all of your income, only on the portion that falls into the highest band you reach.

The 2025 Federal Tax Brackets

For the 2025 tax year the seven federal brackets are 10%, 12%, 22%, 24%, 32%, 35% and 37%. The exact income range for each bracket depends on your filing status.

Rate	Single (taxable income)	Married filing jointly
10%	Up to $11,925	Up to $23,850
12%	$11,926 - $48,475	$23,851 - $96,950
22%	$48,476 - $103,350	$96,951 - $206,700
24%	$103,351 - $197,300	$206,701 - $394,600
32%	$197,301 - $250,525	$394,601 - $501,050
35%	$250,526 - $626,350	$501,051 - $751,600
37%	Over $626,350	Over $751,600

These ranges apply to taxable income, which is your gross income minus deductions.

The Standard Deduction Comes First

Before the brackets apply, you subtract your deduction. Most people take the standard deduction, which for 2025 is $15,000 for single filers and $30,000 for married filing jointly.

Example: earn $70,000 as a single filer. Subtract the $15,000 standard deduction and your taxable income is $55,000. Only that $55,000 is taxed by the brackets.

Marginal vs Effective Rate

Your marginal rate is the rate on your last dollar of income, which is your top bracket. Your effective rate is your total federal tax divided by your gross income.

Because only income above each threshold is taxed at the higher rate, your effective rate is always lower than your marginal rate. A single filer earning $70,000 has a 22% marginal rate but an effective rate closer to 12%.

Estimate Your Own Tax

Doing this by hand is slow, so use the free US Income Tax Calculator. Enter your gross income, pick your filing status, and it applies the 2025 brackets and standard deduction instantly. It shows:

• Taxable income after the standard deduction
• Total federal income tax
• Your effective rate and marginal rate
• A band-by-band breakdown of how much tax each slice of income attracts

Every bracket and threshold is editable, so you can model a raise, a bonus, or a different deduction and see the tax change in real time.

What This Calculator Does Not Include

This tool estimates federal income tax only. It does not include:

• State income tax, which varies by state
• FICA payroll taxes (Social Security and Medicare)
• Credits such as the Child Tax Credit or Earned Income Tax Credit

If you are self-employed, your Social Security and Medicare tax is higher. Use the Self-Employment Tax Calculator for that. To see your actual take-home pay after all deductions, use the US Paycheck Calculator.

See All US Tax Tools

The US Tax Calculators hub groups all three together: income tax, self-employment tax, and take-home pay. Start there if you are not sure which one you need.