2025 Income Tax Calculator
Calculate your federal and state income tax for tax year 2025. See how each dollar is taxed across marginal brackets, what your effective rate works out to, and how much FICA withholds.
Your Information
Federal Tax Breakdown
Marginal Brackets
FICA Taxes
California Tax Breakdown
State Brackets
How the 2025 Income Tax Calculator Works
The U.S. federal income tax uses a progressive bracket system. Different portions of your income are taxed at different rates — only the income within each bracket range is taxed at that bracket's rate. The seven federal marginal rates for 2025 are 10%, 12%, 22%, 24%, 32%, 35%, and 37%, with thresholds adjusted each fall by the Internal Revenue Service through an annual Revenue Procedure. The calculator stacks these brackets exactly the way the IRS does on Form 1040.
Before bracket rates are applied, the calculator subtracts the federal standard deduction (or a custom itemized amount you provide). The standard deduction is the amount of income that effectively faces a 0% rate; it is updated annually by IRS Revenue Procedure. After bracket calculation, the calculator adds FICA payroll taxes — 6.2% Social Security on wages up to the annual wage base, and 1.45% Medicare on all wages, plus the 0.9% additional Medicare tax for high earners. State income tax, where applicable, is computed using each state's published bracket and deduction rules and added on top of the federal figure.
What This Calculator Includes
- Federal income tax across all 7 marginal brackets (2025 thresholds)
- Standard deduction (or custom itemized deduction amount)
- FICA taxes: Social Security (6.2%) and Medicare (1.45%)
- Additional Medicare Tax (0.9%) for high earners
- State income tax for all 50 states (current-year brackets)
- Effective and marginal tax rate summaries
Need just your AGI?
If you only need to compute Adjusted Gross Income (Form 1040, line 11) — for IRA eligibility checks, the Saver's Credit, ACA premium tax credit, or state return preparation — use the standalone AGI Calculator. It walks through total income lines and above-the-line adjustments without computing full federal tax.
What This Calculator Does Not Include
Several items intentionally fall outside the scope of this estimator. Tax credits — including the child tax credit, earned income tax credit (EITC), Saver's Credit, dependent-care credit, and the residential clean-energy credit — are not modeled because they depend on inputs (qualifying dependents, income phase-outs, eligibility rules) beyond the calculator's scope. Alternative minimum tax (AMT) is not calculated; AMT applies to a small share of high-income filers with specific deduction patterns and requires a parallel computation on Form 6251. Local taxes — city and county income tax in jurisdictions that levy them, and school-district tax in some states — are not included; the U.S. has roughly 5,000 local-tax jurisdictions and they are not centrally published. Self-employment tax for freelancers and contractors is calculated separately at /calculator/freelance. Capital gains and qualified dividends are calculated separately at /calculator/capital-gains.
Methodology and Data Sources
Federal brackets and standard deductions are taken from the IRS Revenue Procedure for tax year 2025, the same document used by tax software and CPAs. State brackets are compiled from each state's Department of Revenue and cross-checked against the Tax Foundation's annual state tax data. FICA rates and the Social Security wage base are taken from the Social Security Administration's annual cost-of-living announcement. The full methodology is documented at /methodology; for legislative background, the Congressional Research Service publishes detailed analyses of major federal tax provisions.
Frequently Asked Questions
What are the 2025 federal income tax brackets?
For 2025, the federal personal income tax has seven marginal brackets: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The income thresholds for each bracket are inflation-indexed annually by the IRS through a Revenue Procedure released the prior fall. Bracket thresholds differ by filing status — single, married filing jointly, married filing separately, and head of household — and are listed on the IRS bracket page at irs.gov.
What is the difference between marginal and effective tax rate?
Your marginal tax rate is the rate that applies to the last dollar of income you earn — the bracket your top dollar falls into. Your effective tax rate is total federal income tax divided by total income (or taxable income, depending on the definition used). Because the federal system is progressive — each bracket rate applies only to the portion of income within that bracket — the effective rate is always lower than the marginal rate. A taxpayer in the 22% bracket has an effective rate well below 22% because the 10% and 12% brackets are filled in first.
What does this calculator include and exclude?
The calculator computes federal income tax across all seven marginal brackets, the federal standard deduction (or a custom itemized amount), FICA payroll taxes (6.2% Social Security and 1.45% Medicare), the additional 0.9% Medicare tax for high earners, state income tax for all 50 states, and effective and marginal rate summaries. It does not compute tax credits (such as the child tax credit, EITC, or Saver's Credit), the alternative minimum tax (AMT), local city or county income taxes (which exist in about 5,000 jurisdictions), employer-side payroll taxes, or self-employment tax (use the freelance calculator for that). The output is an estimate intended for planning, not a substitute for actual tax preparation.
How does the standard deduction interact with the brackets?
The standard deduction is subtracted from gross income before any bracket rate is applied. For tax year 2025, the federal standard deduction is set by IRS Revenue Procedure and is roughly $14,600 for single filers and $29,200 for married filing jointly (the calculator uses the official current-year figures). Income up to the standard deduction is effectively taxed at 0%; only income above the standard deduction is allocated across the seven brackets. Filers with deductible expenses higher than the standard amount can itemize on Schedule A instead.
Where does the calculator data come from?
Federal brackets and standard deductions come directly from the IRS Revenue Procedure for the tax year. State brackets are compiled from each state's Department of Revenue and cross-referenced against the Tax Foundation's annual state tax data. Last refresh: April 2026. The brackets, deductions, and FICA rates used in the calculator match the official current-year figures.
Is this calculator tax advice?
No. The calculator is an informational tool that applies published bracket and deduction rules to inputs you provide. It does not account for credits, AMT, local taxes, or items that depend on your specific filing situation, and it is not personalized advice. For filing decisions, consult a qualified tax professional and the official IRS instructions for your forms.