US Federal Income Tax Calculator

2025 Tax Year — Official IRS Brackets

2025 Federal Tax Brackets

10%, 12%, 22%, 24%, 32%, 35%, 37%. Standard deduction for 2025: $15,750 (Single), $31,500 (Married Filing Jointly), $23,625 (Head of Household) — the amounts set by Public Law 119-21; enter taxable income after subtracting it.

Further reading

Federal Tax by Taxable Income and Filing Status

Every figure below is produced by the calculator above, run at each income against each filing status. The left column is taxable income — income after the standard or itemized deduction, not gross pay — so look up the figure from your return rather than your salary. Reading across a row shows what filing status is worth at that income, and reading down a column shows how the bill climbs as brackets stack.

Taxable incomeSingleMarried filing jointlyHead of householdMarried filing separately
$25,000$2,762$2,523$2,660$2,762
$40,000$4,562$4,323$4,460$4,562
$50,000$5,914$5,523$5,660$5,914
$60,000$8,114$6,723$6,860$8,114
$75,000$11,414$8,523$9,675$11,414
$100,000$16,914$11,828$15,175$16,914
$125,000$22,847$17,328$21,108$22,847
$150,000$28,847$22,828$27,108$28,847
$200,000$41,063$33,828$39,324$41,063
$250,000$57,063$45,694$55,324$57,063
$300,000$74,547$57,694$72,809$74,547
$400,000$109,547$82,126$107,809$110,031
$500,000$144,547$114,126$142,809$147,031

표의 모든 값은 이 페이지의 계산기가 직접 계산한 결과입니다 · 2025 federal brackets · taxable income, deductions already applied · credits, self-employment tax and state tax not included

Free US federal income tax calculator for the 2025 tax year. Calculate your tax liability based on filing status and taxable income using official IRS brackets.

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What this page assumes, and where it stops

Jurisdiction

United States federal tax rules. State and local taxes are not included.

Assumptions

Where you should not rely on this

Do not use these figures to file a return, calculate what you owe, or respond to a tax notice. Federal rules change every year and state rules differ, and this page does not track either. Confirm current figures with the IRS or a licensed tax professional before you act on them.

Official sources

Page reviewed 2026-09-04 · rules current as of that review were not independently verified against every jurisdiction · next review scheduled annually

Frequently asked questions

Which tax year do these brackets cover?

The 2025 tax year — the same figures the IRS presents as current on its "Federal income tax rates and brackets" page. For a single filer that is 10% up to $11,925, then 12%, 22%, 24%, 32%, 35% and 37% above $626,350. The IRS has already published separate 2026 figures for income earned in 2026.

Do I enter my salary or my taxable income?

Taxable income — the amount left after the standard or itemised deduction. Entering gross salary will overstate the tax, often by a wide margin.

Why is my effective rate lower than my bracket?

Only the income inside each band is taxed at that band's rate. Reaching the 24% bracket does not tax the whole amount at 24%, so the effective rate always sits below the top bracket you touch.

Does this include state tax or payroll tax?

No. It is federal income tax only. State income tax, Social Security and Medicare are all separate and are not part of this figure.