US Tax Calculator 2025
Calculate your federal and state income tax with current brackets
Tax Year & Location
Income & Filing Status
Deductions
Tax Credits
$2,000 per child under 17
EV credit, education credits, etc.
Income Distribution
Tax Calculation Breakdown
2025 Tax Information
This calculator uses official 2025 federal tax brackets. Standard deduction: $15,000 for your filing status. Federal marginal rate: 22%. Effective rate: 10.8%.
This is an estimate for informational purposes. Consult a tax professional for accurate filing. Does not include local taxes, AMT, or Medicare surtax.
Understanding Federal Income Tax
Federal vs. State Income Tax
The US has a layered tax system. Federal income tax is collected by the IRS and applies to all taxpayers nationwide using the same bracket structure. State income tax is separate — 43 states and the District of Columbia levy their own income tax, each with different rates and rules. Nine states (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming) have no state income tax on wages. Your total tax burden is the sum of federal, state, and any local income taxes.
Standard Deduction vs. Itemizing
Every filer chooses between the standard deduction and itemizing. For 2026, the standard deduction is $15,000 for single filers and $30,000 for married filing jointly. Itemizing makes sense when your deductible expenses — mortgage interest, state and local taxes (capped at $10,000 under SALT), charitable contributions, and medical expenses above 7.5% of AGI — exceed the standard amount. Since the Tax Cuts and Jobs Act nearly doubled the standard deduction, roughly 90% of filers now take the standard deduction.
How Tax Brackets Work
The federal system uses progressive tax brackets, meaning different portions of your income are taxed at different rates. For 2026, the rates are 10%, 12%, 22%, 24%, 32%, 35%, and 37%. If you are a single filer earning $60,000, you do not pay 22% on the entire amount. Instead, you pay 10% on the first $11,925, 12% on income from $11,926 to $48,475, and 22% only on income from $48,476 to $60,000. This is why your effective (average) tax rate is always lower than your marginal (top bracket) rate.
Filing Status
Your filing status determines your bracket thresholds, standard deduction, and eligibility for certain credits. The five statuses are Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Surviving Spouse. Married Filing Jointly generally provides the most favorable brackets and highest standard deduction. Head of Household — available to unmarried taxpayers who pay more than half the cost of maintaining a home for a qualifying dependent — offers wider brackets than Single status.
Frequently Asked Questions
What are the federal income tax brackets for 2026?
For 2026, the federal tax brackets for single filers 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 $626,350. Brackets are wider for married filing jointly and head of household filers.
Should I take the standard deduction or itemize?
You should itemize if your total deductions (mortgage interest, state and local taxes up to $10,000, charitable contributions, and medical expenses above 7.5% of AGI) exceed the standard deduction. For 2026, the standard deduction is $15,000 for single filers and $30,000 for married filing jointly.
What is the difference between marginal and effective tax rate?
Your marginal tax rate is the rate on your last dollar of income — the highest bracket you fall into. Your effective tax rate is the total tax you pay divided by your total income, which is always lower because income is taxed at graduated rates across multiple brackets.
What tax credits can reduce my federal tax bill?
Common federal tax credits include the Child Tax Credit (up to $2,000 per child), Earned Income Tax Credit (EITC) for lower-income workers, education credits (American Opportunity and Lifetime Learning), and the Child and Dependent Care Credit. Credits reduce your tax dollar-for-dollar, making them more valuable than deductions.
Do I need to file a federal tax return?
Filing requirements depend on your income, age, and filing status. For 2026, single filers under 65 must file if gross income exceeds $15,000 (the standard deduction amount). Even if you are below the threshold, you should file if you had taxes withheld from paychecks or qualify for refundable credits like the EITC.