Federal Income Tax Calculator 2025
This calculator computes your 2025 federal income tax using the seven tax brackets from IRS Rev. Proc. 2024-40. Enter your gross income, filing status, and deductions to determine your taxable income, apply the marginal brackets, calculate tax credits, and see your effective tax rate and marginal rate. The tool handles all four filing statuses: single, married filing jointly, married filing separately, and head of household. It subtracts your standard deduction (or allows you to enter itemized deductions), applies the official 2025 bracket thresholds (ranging from 10% to 37%), and deducts any tax credits dollar-for-dollar. The interactive breakdown shows exactly how your taxable income is divided across brackets, helping you understand how progressive taxation works and why your effective rate is lower than your marginal rate. Useful for tax planning, income estimates, and verifying your actual tax bill.
For 2025, federal income tax uses seven rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. Each rate applies only to the income within that bracket. The standard deduction is $15,750 for single filers and $31,500 for married filing jointly.
Calculate your 2025 federal income tax
Tax bracket breakdown
| Bracket | Rate | Income in bracket | Tax on bracket |
|---|---|---|---|
| Enter your income above to see the breakdown. | |||
How federal income tax is calculated
The US uses a progressive marginal tax system. You pay each rate only on the portion of your taxable income that falls within that bracket, not on your total income. Taxable income is your gross income minus the standard deduction (or itemized deductions if they exceed the standard amount) and any above-the-line adjustments. Tax credits then reduce the final tax owed dollar for dollar.
taxable income = gross income - deductions
tax = sum of (income in each bracket x bracket rate)
tax owed = tax - credits
2025 federal income tax brackets
These are the official 2025 brackets from IRS Rev. Proc. 2024-40, effective for income earned in the 2025 tax year (filed in early 2026).
Single filers
| Rate | Taxable income | Tax on bracket |
|---|---|---|
| 10% | $0 to $11,925 | 10% of amount in range |
| 12% | $11,925 to $48,475 | 12% of amount in range |
| 22% | $48,475 to $103,350 | 22% of amount in range |
| 24% | $103,350 to $197,300 | 24% of amount in range |
| 32% | $197,300 to $250,525 | 32% of amount in range |
| 35% | $250,525 to $626,350 | 35% of amount in range |
| 37% | Over $626,350 | 37% of amount in range |
Married filing jointly
| Rate | Taxable income | Tax on bracket |
|---|---|---|
| 10% | $0 to $23,850 | 10% of amount in range |
| 12% | $23,850 to $96,950 | 12% of amount in range |
| 22% | $96,950 to $206,700 | 22% of amount in range |
| 24% | $206,700 to $394,600 | 24% of amount in range |
| 32% | $394,600 to $501,050 | 32% of amount in range |
| 35% | $501,050 to $751,600 | 35% of amount in range |
| 37% | Over $751,600 | 37% of amount in range |
Head of household
| Rate | Taxable income | Tax on bracket |
|---|---|---|
| 10% | $0 to $17,000 | 10% of amount in range |
| 12% | $17,000 to $64,850 | 12% of amount in range |
| 22% | $64,850 to $103,350 | 22% of amount in range |
| 24% | $103,350 to $197,300 | 24% of amount in range |
| 32% | $197,300 to $250,500 | 32% of amount in range |
| 35% | $250,500 to $626,350 | 35% of amount in range |
| 37% | Over $626,350 | 37% of amount in range |
Married filing separately
Married filing separately uses the same bracket thresholds as single filers (per IRC section 1(d) as adjusted by Rev. Proc. 2024-40).
2025 standard deductions
| Filing status | Standard deduction |
|---|---|
| Single | $15,750 |
| Married Filing Jointly | $31,500 |
| Married Filing Separately | $15,750 |
| Head of Household | $23,625 |
Source: IRS Rev. Proc. 2024-40, Section 3.13; IRS Publication 501 (2025).
2025 federal income tax: frequently asked questions
What are the 2025 federal income tax rates?
There are seven rates for 2025: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. Each rate applies only to income within its bracket, not to all of your income. For example, a single filer with $60,000 of taxable income pays 10% on the first $11,925, 12% on income from $11,925 to $48,475, and 22% on the remainder.
What is the 2025 standard deduction?
For 2025, the standard deduction is $15,750 for single filers and married individuals filing separately, $31,500 for married couples filing jointly, and $23,625 for heads of household. These amounts are set by IRS Rev. Proc. 2024-40.
How do federal tax brackets work?
Tax brackets are marginal: each rate applies only to the slice of income within that band. Only the income above one threshold and below the next is taxed at the bracket rate. Your effective (average) tax rate is always lower than your marginal (top) rate.
What is the difference between effective and marginal tax rate?
Your marginal rate is the rate that applies to your last dollar of taxable income. Your effective rate is total tax divided by total taxable income, and is always lower than your marginal rate because lower brackets apply to the income below each threshold.
Official sources
- Tax brackets and standard deductions: IRS Rev. Proc. 2024-40 (published in IRS Internal Revenue Bulletin 2024-45, October 2024).
- Rates and brackets summary: IRS: Federal Income Tax Rates and Brackets, verified 12 June 2026.
- Standard deduction detail: IRS Publication 501 (2025), Dependents, Standard Deduction, and Filing Information.
Reviewed by the CalculatorHub team, edited by James Graham, 12 June 2026. See our methodology. General information, not financial or tax advice.