Federal Income Tax Calculator (US)
Estimate US federal income tax from your taxable income using the 2025 brackets.
What is income tax?
US federal income tax is progressive: income is taxed in layers, so only the part inside each bracket pays that bracket's rate. The 2025 rates for a single filer run from 10% to 37%, with a standard deduction of $15,000 taken off first.
2025 Federal Income Tax Brackets (Single Filer)
| Taxable Income | Marginal Rate | Offset |
|---|---|---|
| 0 – 11,925 | 10% | $0 |
| 11,925 – 48,475 | 12% | $239 |
| 48,475 – 103,350 | 22% | $5,086 |
| 103,350 – 197,300 | 24% | $7,153 |
| 197,300 – 250,525 | 32% | $22,937 |
| 250,525 – 626,350 | 35% | $30,453 |
| > 626,350 | 37% | $42,980 |
How the Brackets Work
The offset keeps the tax continuous where brackets meet, so the higher rate never applies to your whole income - only to the slice above each threshold. A single filer with 90,000 of taxable income pays 10% on the first 11,925, 12% up to 48,475 and 22% on the rest.
Worked Example
Taxable income 90,000: 10% x 11,925 + 12% x 36,550 + 22% x 41,525 = 14,714.
The marginal rate is 22%, but the effective rate is 14,714 / 90,000 = 16.3%.
What This Does Not Include
This applies the 2025 federal brackets for a single filer to taxable income you enter yourself. It excludes the standard deduction, itemised deductions, credits (child, education, earned income), state and local income tax, self-employment tax and the additional Medicare tax. Most states also levy their own income tax, from 0% in Texas and Florida to more than 13% in California.
Frequently Asked Questions
- What is the difference between the marginal and effective rate?
- The marginal rate applies to your next dollar - 22% in the example. The effective rate is total tax divided by total income, which is always lower in a progressive system.
- Do the 2025 brackets apply to 2024 income?
- No. The IRS adjusts the thresholds for inflation every year (Rev. Proc. 2024-40 sets the 2025 figures). Use the table for the tax year you are estimating.
- Can a raise leave me with less take-home pay?
- No. Crossing into a higher bracket only raises the rate on income above the threshold, so net pay still rises - though a raise can reduce eligibility for income-limited credits.