Income Tax Calculator
Estimate your federal income tax using 2025 brackets and the standard deduction. Enter your income and filing status.
| Gross income | $75,000 |
| Standard deduction | −$15,000 |
| Taxable income | $60,000 |
| Federal income tax | −$8,114 |
| After federal tax | $66,886 |
Simplified 2025 federal estimate using the standard deduction and ordinary income brackets. Excludes state tax, FICA, credits, and other deductions. Not tax advice.
How to use this calculator
Choose your filing status and enter your annual gross income. The calculator applies the standard deduction, computes federal income tax across the brackets, and shows your effective rate and marginal bracket.
How federal income tax works
Income tax is progressive: your income is sliced into bands, and each band is taxed at its own rate. Only the income within the top band is taxed at your marginal rate, so your overall (effective) rate is always lower.
Worked example
A single filer earning $75,000 subtracts the $15,000 standard deduction for $60,000 taxable, owing roughly $8,000 in federal income tax — an effective rate near 11%, with a 22% marginal bracket.
A simplified federal estimate for 2025, not tax advice. State tax, FICA, and credits are excluded.
Frequently asked questions
How is federal income tax calculated?
The US uses progressive brackets. After subtracting the standard deduction, each portion of your taxable income is taxed at its bracket's rate — not your whole income at the top rate. The calculator sums these slices.
What's the difference between marginal and effective rate?
Your marginal rate is the bracket your last dollar falls in. Your effective rate is the total tax divided by total income — always lower than the marginal rate because lower brackets are taxed less.
What is the standard deduction?
A flat amount subtracted from income before tax is calculated. For 2025 it's about $15,000 (single) and $30,000 (married filing jointly). Most filers take it instead of itemizing.
Does this include state tax and FICA?
No. This estimates federal income tax only. State income tax, Social Security and Medicare (FICA), credits, and itemized deductions are not included.