Federal · United States

    2025 Tax Bracket Calculator

    Find your federal tax bracket, marginal rate, and effective rate using the 2025 IRS brackets and standard deduction.

    Last updated: May 23, 2026Tax year 2025All four filing statusesMarginal + effective rate
    Inputs

    Configure your scenario

    Enter income and filing status to find your tax bracket.

    Standard deduction applied: $15,750

    Gross income

    $85,000

    Marginal rate

    22%

    Effective rate

    11.94%

    Breakdown

    Detailed estimate

    Taxable income
    $69,250
    Marginal rate
    22%
    Effective rate
    11.94%
    Federal income tax
    $10,149

    Bracket-by-bracket breakdown

    Income rangeRateTaxed in bandTax
    $0 – $11,92510%$11,925$1,193
    $11,925 – $48,47512%$36,550$4,386
    $48,475 – $103,35022%$20,775$4,571
    FAQ

    Brackets — quick answers

    What's the difference between marginal and effective rate?+

    Marginal rate is the rate on your last dollar of taxable income. Effective rate is total tax divided by total income — almost always lower because lower brackets apply first.

    Is this before or after the standard deduction?+

    After. We subtract the 2025 standard deduction ($15,750 single / $31,500 joint / $23,625 HoH) before applying brackets.

    Does this include state tax?+

    No — federal only. Use the state pages under /us/state-tax for state estimates.

    Does this include FICA?+

    No — only federal income tax brackets. Use the Federal + FICA page for payroll-tax estimates.

    Sources & Act Reference

    Why these brackets

    Rev. Proc. 2024-40

    IRS annual inflation adjustments set the 2025 brackets and standard deduction values used here.

    Progressive bracket method

    Each band of taxable income is taxed at its own rate; we sum the bands to get total federal income tax.

    Rule Trace

    Applied rule and official references

    Applied rule: 2025 IRS brackets and $15,750 standard deduction for single.

    Compliance checklist

    Confirm filing status, subtract standard or itemized deduction, then apply 2025 brackets band by band.

    Smart Insight

    Most filers pay an effective rate well below their marginal rate — only the top slice of income is taxed at the headline bracket.