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    Calculates locally in your browser · 2025 federal brackets
    Tax / federal income

    Federal income tax calculator

    Enter gross income, pre-tax deductions and filing status to see the 2025 federal bill, the bracket that sets your marginal rate, and the average rate you actually pay. Every band is printed so the arithmetic can be checked against the IRS tables.

    Tax year2025FilingSingleSourceRev. Proc. 2024-40
    Federal tax
    $10,149
    11.9% of gross income
    Taxable income
    $69,250
    After the $15,750 standard deduction
    Marginal rate
    22%
    Cost of the next dollar of income
    After federal tax
    $74,851
    Before state tax, FICA and payroll deductions
    Tax by bracket
    Each band is taxed at its own rate; the top band reached sets the marginal rate.
    $69,250 taxable
    Tax by bracket
    RateIncome in bandTax
    10%$0.00 – $11,925$1,193
    12%$11,925 – $48,475$4,386
    22%$48,475 – $69,250$4,571

    Federal income tax only. Social Security and Medicare are separate payroll taxes.

    Inspect the model
    Choose a quick result view, a scaled comparison, or the complete diagnostic set.
    Tax as income rises
    The slope is the marginal rate; the kinks are bracket boundaries.
    Tax as income rises$0$6.7k$13.4k$20.1k$26.8k$33.5k$0.00$0.00$17,000$17,000$34,000$34,000$51,000$51,000$68,000$68,000$85,000$85,000$102,000$102,000$119,000$119,000$136,000$136,000$153,000$153,000$170,000$170,000Federal tax
    Where the bill comes from
    Tax produced by each bracket band.
    Where the bill comes from$0$1.1k$2.2k$3.2k$4.3k$5.4k$1.2k10%10%$4.4k12%12%$4.6k22%22%Tax
    Canonical equations
    The exact relationships implemented by this engine.

    max(0, gross − pre-tax − deduction) · Standard deduction: 15,750 single / 31,500 married for 2025.

    Σ band × rate · Each band is taxed once, at its own rate.

    rate of the highest band reached · What the next dollar costs.

    tax / gross · What you actually pay on average.

    finance methodology

    A clear path from inputs to results.

    Federal income tax is progressive: each band of income is taxed once, at its own rate, so the top rate you reach is not the rate you pay on everything. This calculator applies the 2025 brackets and standard deduction to your gross income and shows the bill, the effective rate and the marginal rate side by side.

    Step-by-step methodWorked exampleAssumptions explained

    How to use

    1. Choose single or married filing jointly.
    2. Enter gross income for the year.
    3. Add any pre-tax deductions such as a 401(k) or HSA contribution.
    4. Read the marginal rate first, then the effective rate and the bracket table.

    The formula

    T=∑iτi⋅(min⁡(I,Ui)−Li),I=max⁡(0,G−Dpre−Dstd)T = \sum_i \tau_i \cdot \left(\min(I, U_i) - L_i\right), \quad I = \max(0, G - D_{\text{pre}} - D_{\text{std}})

    Reference: IRS Rev. Proc. 2024-40 (2025 brackets and standard deduction), 26 U.S.C. §1.

    Worked example

    $85,000 single filer, no pre-tax deductions

    Inputs
    • Gross income $85,000.
    • Single filer.
    • Standard deduction $15,750.
    Calculation path
    1. 1

      Taxable income: 85,000 − 15,750 = $69,250.

    2. 2

      10% band: 11,925 × 0.10 = $1,192.50.

    3. 3

      12% band: (48,475 − 11,925) = 36,550 × 0.12 = $4,386.00.

    4. 4

      22% band: (69,250 − 48,475) = 20,775 × 0.22 = $4,570.50.

    5. 5

      Total federal tax: 1,192.50 + 4,386 + 4,570.50 = $10,149.00.

    6. 6

      Effective rate: 10,149 / 85,000 = 11.9%; marginal rate: 22%.

    Result

    Federal tax $10,149 · effective 11.9% · marginal 22%.

    Interpreting the result

    The gap between the 22% marginal rate and the 12.1% effective rate is the whole point of a progressive system. Use the marginal rate to judge the value of a deduction or an extra contribution; use the effective rate to understand your actual burden. A $1,000 pre-tax contribution saves the marginal rate — here $220 — not the average.

    Assumptions & limitations

    • Federal income tax only. State and local income tax, Social Security and Medicare are excluded.
    • The standard deduction is used; itemised deductions, above-the-line adjustments and credits are not applied.
    • Income is treated as ordinary (wages, interest, retirement distributions). Long-term capital gains and qualified dividends use different rates.
    • Tax year 2025, single or married filing jointly. Head of household and married filing separately brackets are not included.

    Frequently asked questions

    Why is my marginal rate higher than my effective rate?

    Only the income above each threshold is taxed at the higher rate. The effective rate is the total tax divided by total income, so it always sits below the marginal rate in a progressive system.

    Should I use gross salary or take-home pay?

    Gross salary before deductions. Take-home pay already has tax and payroll deductions removed, so entering it would understate the bill.

    Does a raise ever leave me with less take-home pay?

    No. Moving into a higher bracket raises the rate only on the dollars above the threshold, never on the income below it.

    Is this the same as the paycheck calculator?

    No. This is the annual income tax position. The paycheck calculator splits a salary across pay periods and includes FICA and withholding.

    Methodology last reviewed 2026-10-21. Results are informational and not financial or engineering advice — see our disclaimer.