How the Income Tax Estimator Works
US federal income tax is progressive. Each dollar you earn is taxed at a rate that depends on which bracket the dollar falls into - and only the dollars inside a higher bracket are taxed at that higher rate. This calculator walks the brackets in order and adds them up.
2025 brackets at a glance
For a single filer, the 2025 brackets are: 10% up to $11,925, 12% up to $48,475, 22% up to $103,350, 24% up to $197,300, 32% up to $250,525, 35% up to $626,350, and 37% above. Married filing jointly roughly doubles each of those thresholds. Head of household sits between the two.
The standard deduction does the heavy lifting
Before tax is calculated, you subtract either the standard deduction or your itemized deductions - whichever is larger. The 2025 standard deduction is $15,000 for single filers, $30,000 for married filing jointly, and $22,500 for head of household. For most households, the standard deduction wins.
Effective rate is what you actually pay
A common confusion: people in the "22% bracket" assume they pay 22% on everything. They don't. A single filer earning $75,000 sits in the 22% bracket, but their effective tax rate (federal only) works out to about 9%. The marginal rate matters for the next dollar; the effective rate matters for your check.
What this calculator does not include
State income tax (varies from 0% to over 13%), FICA (7.65% on wages, double for self-employed), local taxes, and various credits like the Child Tax Credit or Earned Income Tax Credit. Use this as your federal baseline and add the other layers manually.