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
$7,949Effective Rate
10.60%Marginal Rate
22.00%Your 10.6% effective rate is below the national median of 13.2% for incomes $75k–$100k.
Based on IRS Statistics of Income data. Individual results vary.
Why this number?
You're in the 22% tax bracket, but your effective rate is only 10.6% — thanks to progressive taxation, most of your income is taxed at lower rates.
| 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 | $10,775 | $2,371 |
| Total | $59,250 | $7,949 | |
How federal income tax works
Progressive tax brackets
The US uses a progressive system where only the income within each bracket is taxed at that bracket's rate. For 2025, rates range from 10% to 37% across 7 brackets.
Filing status matters
Your filing status (Single, MFJ, MFS, HoH) determines your bracket thresholds and standard deduction. Married Filing Jointly has the widest brackets.
Standard deduction
Most taxpayers take the standard deduction. OBBBA raised 2025 amounts: $15,750 (Single), $31,500 (MFJ), $23,625 (HoH). This reduces your taxable income before brackets apply.
Effective vs marginal rate
Your marginal rate is the bracket your top dollar falls in. Your effective rate is total tax divided by total income — always lower than your marginal rate.
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. In 2025 a single filer pays 10% on the first $11,925, then 12% up to $48,475, and so on through the 37% top bracket above $626,350. 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 rate is the rate applied to your last dollar of taxable income — it reflects the highest bracket you fall into. Your effective 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 $15,750 for single filers, $31,500 for married filing jointly, and $23,625 for head of household (updated per the One, Big, Beautiful Bill Act). 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.
Sources
Related insights
Use these guides for rule explanations, planning context, and follow-up questions beyond the calculator result.
Your income tax also depends on where you live.
State taxes can significantly change your total liability. See how it varies.