Estimate your federal income tax for the 2025 tax year (returns filed in early 2026) from your gross income and filing status. The calculator applies the standard deduction and the marginal tax brackets automatically.
How Federal Income Tax Works
The US uses a progressive, marginal system: each layer of your income is taxed at that layer’s rate — not your whole income at the top rate. This tool subtracts the standard deduction for your filing status, then applies the 2025 brackets of 10%, 12%, 22%, 24%, 32%, 35%, and 37%.
2025 standard deductions: $15,750 single, $31,500 married filing jointly, $23,625 head of household.
Worked Example
A single filer earning $75,000: taxable income = 75,000 − 15,750 = $59,250. The estimated tax is about $7,900 — an effective rate near 10.5%, even though the last dollar earned sits in the 22% bracket.
Effective vs Marginal Rate
- Your marginal rate is the rate on your last dollar of income.
- Your effective rate — total tax divided by total income — is always lower.
This is a simplified federal estimate using the standard deduction. It excludes tax credits (such as the Child Tax Credit and EITC), itemized deductions, other income types, and state income tax.