Marginal Tax Bracket Calculator
The United States uses a progressive federal income tax system with seven marginal brackets (10%, 12%, 22%, 24%, 32%, 35%, and 37%). Each bracket's rate applies only to income within that range, not to all of your income. This calculator applies the 2025 bracket schedule to your taxable income and filing status, showing the tax owed in each bracket, your total federal income tax, your effective tax rate, and your marginal rate. Enter your taxable income after standard or itemized deductions. The 2025 standard deduction is $15,000 (single), $30,000 (married filing jointly), and $22,500 (head of household).
2025 federal income tax brackets
Progressive application: tax in each bracket = (min(income, bracket top) - bracket floor) * rate
Effective rate = total tax / taxable income * 100
Marginal rate = rate of the bracket containing the top dollar of income
Single filer brackets 2025: 10% up to $11,925; 12% $11,925-$48,475; 22% $48,475-$103,350; 24% $103,350-$197,300; 32% $197,300-$250,525; 35% $250,525-$626,350; 37% above $626,350. MFJ thresholds are approximately double single rates (see IRS Rev. Proc. 2024-40).
How progressive taxation works
- Each dollar of taxable income is taxed at the rate of the bracket it falls in, not your overall highest bracket rate.
- A single filer with $75,000 taxable income pays 10% on the first $11,925, 12% on the next $36,550, and 22% on the remaining amount, not 22% on all $75,000.
- The marginal rate is your highest bracket; it matters for decisions at the margin such as Roth conversions or additional freelance income.
- The effective rate is your real average rate and is always lower than the marginal rate for incomes spanning multiple brackets.
- Brackets are indexed for inflation each year; the 2025 brackets reflect adjustments announced by the IRS in October 2024.
Marginal tax brackets: frequently asked questions
What is a marginal tax rate?
Your marginal tax rate is the rate that applies to your last (highest) dollar of taxable income. It does not mean all of your income is taxed at that rate. Only the income in each bracket is taxed at that bracket's rate.
What are the 2025 federal income tax brackets for single filers?
For 2025, single filers pay 10% on taxable income up to $11,925; 12% from $11,925 to $48,475; 22% from $48,475 to $103,350; 24% from $103,350 to $197,300; 32% from $197,300 to $250,525; 35% from $250,525 to $626,350; and 37% above $626,350.
What is the difference between marginal and effective tax rate?
Your marginal rate is the rate on your top dollar of income. Your effective rate is your total tax divided by total taxable income. Due to the progressive structure, the effective rate is always lower than the marginal rate for taxpayers above the lowest bracket.
What income is entered here: gross income or taxable income?
Enter taxable income, which is gross income minus the standard deduction (or itemized deductions) and above-the-line adjustments. For 2025, the standard deduction is $15,000 for single filers and $30,000 for married filing jointly.
Are the 2025 brackets inflation-adjusted?
Yes. The IRS adjusts tax brackets, standard deductions, and other figures annually for inflation using the chained Consumer Price Index (CPI). The 2025 brackets in this calculator reflect IRS Revenue Procedure 2024-40.
Official sources
Reviewed by the CalculatorHub team, edited by James Graham, 15 June 2026. See our methodology.