US Income Tax Calculator
Federal income tax, FICA (Social Security + Medicare), and take-home pay. 2025 IRS brackets.
Result
Take-home pay (after federal + FICA + state)
$0
Federal income tax
$0
FICA (SS + Medicare)
$0
State tax
$0
Total tax
$0
Effective rate
—
Marginal rate
—
Federal bracket breakdown
How marginal tax brackets work
The US has a progressive tax system. Your "marginal rate" applies only to the income above each threshold — not your whole income. That's why someone in the "22% bracket" usually has an effective rate closer to 12–14%.
Example for 2025 single filer with $80,000 income, standard deduction $15,000 → taxable $65,000:
- 10% on first $11,925 = $1,192.50
- 12% on next $36,550 ($11,925 → $48,475) = $4,386
- 22% on remaining $16,525 ($48,475 → $65,000) = $3,635.50
- Total federal: $9,214
What's NOT included
- Itemized deductions — we apply the standard deduction. If you itemize (mortgage interest, SALT, charitable), your tax is lower than shown.
- Credits — child tax credit, EITC, education credits aren't modeled. These can substantially reduce your tax.
- State brackets — we use a flat % approximation. Real state taxes are usually progressive.
- Self-employment tax — if you're 1099, FICA is 15.3% (employee + employer share). This calc assumes W-2.
FAQ
Where do the 2025 brackets come from?
The IRS publishes annual inflation adjustments in October of the preceding year. The 2025 brackets are from Rev. Proc. 2024-40 (released October 2024).
Why are my actual paychecks different?
W-2 withholding uses tables that approximate your annual tax — and that approximation can be off by hundreds of dollars in either direction. The calculator shows your true annual liability; whether you get a refund or owe depends on withholding.
What about ACA penalty / Net Investment Income Tax?
NIIT is 3.8% on investment income above $200k (single) / $250k (MFJ). Not modeled here. For wage income only, you can ignore it.