Federal Income Tax Calculator
The Federal Income Tax Calculator estimates your federal income tax using current U.S. tax brackets for single or married filers, and shows your marginal rate, effective rate and take-home pay.
What this means
The U.S. income tax is progressive: different slices of your income are taxed at different rates. Your marginal rate applies to your last dollar, while your effective rate is total tax divided by total income.
How we calculate it
Formula
Tax = sum over brackets of (income within bracket × bracket rate); effective = tax ÷ income.Worked example
A single filer earning $85,000:
- 110% on first $11,925, 12% on $11,925–$48,475, 22% on the rest
- 2Tax ≈ $13,614
- 3Effective rate ≈ 16.0%, marginal rate 22%
Important assumptions
- Uses 2025 federal brackets without itemized deductions.
- State and local taxes are not included.
Frequently asked questions
Why is my tax less than income × my bracket?
Because brackets are marginal — only the income in each bracket pays that bracket's rate, not your entire income. Your effective rate is therefore below your marginal rate.
Does this include deductions and credits?
No — it's a bracket-only estimate. Standard or itemized deductions, dependents and credits all reduce the final tax. Use a full tax preparer for filing.