Income Tax Calculator
Estimate your 2025 US federal income tax, FICA and effective rate with progressive brackets and the standard deduction.
Income Tax Calculator — input your values
What does this financial calculator do?
This income tax calculator estimates your 2025 US federal income tax using the progressive tax brackets, the standard deduction for your filing status, and the 7.65% FICA payroll tax (Social Security and Medicare).
You see the taxable income after the standard deduction, the tax owed in each bracket, your effective and marginal rates, and an estimated take-home figure. It is a solid planning estimate for W-2 employees with no other income or deductions.
Formula and variables
The US system is progressive: only the income within each bracket is taxed at that bracket's rate.
| Symbol | Meaning |
|---|---|
| Taxable income | Gross income − standard deduction |
| Bracket rate | 10%, 12%, 22%, 24%, 32%, 35% or 37% (2025 single filer) |
| FICA | 7.65% of gross income (Social Security + Medicare) |
Worked example
A single filer with $80,000 gross income in 2025.
- Standard deduction: $14,600.
- Taxable income: $80,000 − $14,600 = $65,400.
- 10% on $11,925 = $1,192.50; 12% on $36,550 = $4,386; 22% on $16,925 = $3,723.50.
- Federal income tax ≈ $9,302.
- FICA: 7.65% × $80,000 = $6,120.
- Total ≈ $15,422, an effective rate of about 19.3%.
Answer: Total federal tax ≈ $15,422, take-home ≈ $64,578.
Tips and common mistakes
Tips
- Understand the difference between your marginal rate (the bracket your last dollar falls in) and your effective rate (total tax divided by income) — most people overestimate what they pay.
- Contributing to a 401(k) or traditional IRA lowers your taxable income dollar for dollar and therefore your tax.
- The standard deduction is usually better than itemizing unless your deductions exceed it — about $14,600 single and $29,200 married in 2025.
- FICA is withheld from every paycheck automatically; self-employed people pay both halves (15.3%).
Common mistakes to avoid
- Assuming all income is taxed at your top bracket rate — progressive brackets tax only the income within each range.
- Subtracting FICA from taxable income — FICA is calculated on gross income, not taxable income.
- Forgetting state income taxes entirely when comparing job offers across states.
Income Tax Calculator — frequently asked questions
What is the difference between marginal and effective tax rate?
Your marginal rate is the rate on your next dollar of income; your effective rate is total tax divided by total income. A single filer earning $80,000 has a 22% marginal rate but only about a 19% effective rate including FICA.
What are the 2025 federal tax brackets?
For single filers: 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; 37% above. Married filing jointly thresholds are roughly double.
What is the standard deduction for 2025?
$14,600 for single filers and $29,200 for married couples filing jointly. It is subtracted from gross income before tax brackets are applied.
What is FICA?
The payroll tax funding Social Security (6.2%) and Medicare (1.45%), totaling 7.65% of gross income for employees. Employers match the amount, and self-employed individuals pay both shares.
Why is my refund or amount due different from this estimate?
Withholding throughout the year, credits like the child tax credit, and deductions beyond the standard one all change the final outcome. This calculator estimates tax liability, not the refund.
Does this calculator include state taxes?
No — it covers federal income tax and FICA only. Most states add an income tax on top; a few (like Texas and Florida) have none.