US Federal Income Tax Calculator (2025)

US Federal Income Tax Guide 2025

2025 Federal Tax Brackets

The US uses a progressive tax system with seven brackets. For 2025 (filed in 2026), single filer brackets are: 10% on income up to $11,925; 12% from $11,926 to $48,475; 22% from $48,476 to $103,350; 24% from $103,351 to $197,300; 32% from $197,301 to $250,525; 35% from $250,526 to $626,350; 37% above $626,350. Married filing jointly brackets are roughly double these thresholds. You pay the bracket rate ONLY on income within that bracket — not on your entire income. Example: $75,000 single income

Standard Deduction vs Itemized

The 2025 standard deduction is $15,000 single / $30,000 married filing jointly / $22,500 head of household. Most filers take the standard deduction unless their itemized deductions exceed it. Itemized deductions can include: state and local taxes (SALT, capped at $10,000), home mortgage interest (on up to $750,000 of debt), charitable contributions, medical expenses exceeding 7.5% of AGI, and certain investment expenses. The Tax Cuts and Jobs Act doubled the standard deduction, so itemizing is n

Marginal vs Effective Tax Rate

Marginal rate = the tax rate on your LAST dollar earned. Effective rate = total tax divided by total income. These are very different. A $75,000 single filer has a 22% marginal rate but an effective rate of approximately 11%. This matters when making decisions: a raise of $5,000 is taxed at your marginal rate (22% in this example), not your effective rate. Pre-tax 401(k) contributions save tax at your marginal rate, making them more valuable for higher earners. Roth contributions cost you tax no

Beyond Federal Tax

Federal income tax is just one component. Most workers also pay: Social Security (6.2% on wages up to $176,100 in 2025); Medicare (1.45% on all wages, plus 0.9% additional Medicare tax above $200,000 single/$250,000 married); state income tax (0% to 13.3% depending on state); city/local taxes (in some jurisdictions). Total federal payroll burden alone is ~7.65% on top of income tax. A $75,000 single Californian pays approximately $9,200 federal income tax + $5,700 payroll taxes + $4,500 Californ