Income Tax Calculator (US Federal)
Estimate 2025 US federal income tax, effective and marginal rates.
Quick answer
- Formula: Taxable income = Gross − pre-tax deductions − standard deduction; tax applied bracket by bracket
- Worked example — Taxable income: $59,250 (full example below).
Income Tax Calculator (US Federal)
| Taxable income | $59,250 |
| Estimated federal tax | $7,949 |
| Effective tax rate | 10.60% |
| Marginal rate (top bracket) | 22% |
| Income after federal tax & pre-tax deductions | $67,051 |
A single filer earning $75,000 in 2025 has $59,250 of taxable income and owes about $7,949 — an effective rate of 10.60%, even though the top (marginal) bracket is 22%.
Estimate US federal income tax for tax year 2025 under current law. The brackets are the IRS Rev. Proc. 2024-40 tables; the standard deduction is the higher amount enacted by the One Big Beautiful Bill Act (OBBBA, July 2025) and confirmed in Rev. Proc. 2025-32: $15,750 for single filers, $31,500 for married filing jointly and $23,625 for head of household.
This is a federal estimate only — it excludes state tax, FICA (Social Security and Medicare), credits and itemized deductions. It also does not build in the OBBBA's new Schedule 1-A deductions (the senior deduction, qualified tips, overtime and car-loan interest — see the FAQ below). Add extra deductions to model above-the-line adjustments.
The formula
Worked example
A single filer earning $75,000 in 2025 has $59,250 of taxable income and owes about $7,949 — an effective rate of 10.60%, even though the top (marginal) bracket is 22%.
The example is pre-loaded in the result panel — press Calculate with your own numbers to replace it.
Frequently asked questions
What is the difference between marginal and effective rates?
The marginal rate applies only to income inside your top bracket. The effective rate is your total tax divided by total income — always lower, because lower brackets are taxed at lower rates.
Does this include Social Security and Medicare?
No. FICA adds 7.65% on wages up to the Social Security wage base ($176,100 in 2025). This calculator covers federal income tax only.
Which tax year is this?
Tax year 2025 under current law: brackets from IRS Rev. Proc. 2024-40, with the standard deduction as increased by the One Big Beautiful Bill Act (P.L. 119-21, July 2025) and confirmed in Rev. Proc. 2025-32 — $15,750 single, $31,500 married filing jointly, $23,625 head of household.
Does this include the new senior, tips or overtime deductions?
Not automatically. For tax years 2025–2028 the One Big Beautiful Bill Act adds separate deductions, claimed on Schedule 1-A: up to $6,000 per taxpayer aged 65 or older, up to $25,000 of qualified tips, up to $12,500 ($25,000 on a joint return) of qualified overtime pay, and up to $10,000 of interest on a qualifying new car loan — all subject to income phaseouts and eligibility rules. If one applies to you, enter it under Extra deductions to approximate its effect. The additional standard-deduction amounts for age 65+ and blindness are likewise not built in.
Category: Finance calculators
Sources & methodology
This calculator applies the formula shown on this page exactly as written, using the standard definitions for its inputs. Results are computed from the values you enter — no data is stored — and are rounded only for display.
Content last reviewed by CalcHub Editorial.
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