Federal Income Tax Calculator
Estimate your federal income tax for the 2025 or 2024 tax year. Select your filing status and enter your gross income to see your tax, effective rate, marginal rate, and a full bracket breakdown.
Federal Tax
$8,114
Effective Rate
10.82%
Marginal Rate
22.00%
| Rate | Bracket Range | Taxable | Tax |
|---|---|---|---|
| 10.00% | $0 – $11,925 | $11,925 | $1,193 |
| 12.00% | $11,925 – $48,475 | $36,550 | $4,386 |
| 22.00% | $48,475 – $103,350 | $11,525 | $2,536 |
| Total | $60,000 | $8,114 | |
Frequently Asked Questions
How are federal tax brackets calculated?
Federal income tax uses a progressive bracket system, meaning different portions of your income are taxed at increasing rates. For example, in 2025 a single filer pays 10% on the first $11,925, then 12% on income up to $48,475, and so on through the 37% top bracket. Only the income within each bracket range is taxed at that bracket's rate.
What is the difference between marginal and effective tax rate?
Your marginal tax rate is the rate applied to your last dollar of taxable income -- it reflects the highest bracket you fall into. Your effective tax rate is your total federal tax divided by your total income, representing the average rate you actually pay. The effective rate is always lower than the marginal rate because of the progressive bracket structure.
What is the standard deduction for 2025?
For the 2025 tax year, the standard deduction is $15,000 for single filers, $30,000 for married filing jointly, and $22,500 for head of household. Taxpayers age 65 or older or who are blind receive an additional amount. Most taxpayers benefit from the standard deduction rather than itemizing.
How do I know which filing status to choose?
Your filing status depends on your marital status and family situation on December 31 of the tax year. Single applies to unmarried individuals, Married Filing Jointly is typically the best option for married couples, and Head of Household is available to unmarried taxpayers who pay more than half the cost of keeping up a home for a qualifying dependent.