Income Tax Calculator
Estimate your federal and state income tax for 2025 — enter your gross salary, filing status and state to see your income tax, effective rate and take-home pay.
Created and reviewed by Christoph Ballmer Estimate for the 2025 tax year, for general information only — not tax advice. It applies federal income tax and state income tax on the standard deduction, plus Social Security and Medicare. It does not account for local/city taxes, tax credits, additional exemptions, pre-tax deductions or special circumstances, so your actual tax will differ. State figures are simplified and married-filing-jointly is approximated. Verify with the IRS and your state tax authority or a tax professional.
How income tax is calculated
Your income tax has two layers. Federal income tax is the same in every state: your gross pay minus the standard deduction (or your itemized deductions) is your taxable income, and the 2026 brackets apply rates from 10% up to 37% as income rises. On top of that, most states add their own state income tax. This calculator estimates both from your salary, filing status and state, then shows your combined income tax, your effective rate and your take-home pay.
Federal tax is progressive, which means each slice of income is taxed at its own rate — not your whole salary at one rate. Only the dollars that fall inside a bracket are taxed at that bracket's rate. That is why your effective rate (total tax divided by gross income) is always lower than your top, or marginal, rate.
2026 federal income tax brackets
These are the official 2026 brackets from IRS Revenue Procedure 2025-32, which also reflects the One Big Beautiful Bill Act (OBBBA). They apply to income earned in 2026 and returns filed in early 2027. The seven rates are unchanged from 2025; the income ranges rose with inflation.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $17,700 – $67,450 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,775 – $256,200 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,200 – $640,600 |
| 37% | $640,600 and up | $768,700 and up | $640,600 and up |
2026 standard deduction
The standard deduction is the flat amount you subtract from gross income before the brackets apply, so most filers never owe tax on their first several thousand dollars. The OBBBA raised these amounts for 2026.
| Filing status | 2026 standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
You take the standard deduction or you itemize (mortgage interest, state and local taxes up to the cap, charitable gifts, large medical bills) — whichever is larger. Most filers take the standard deduction because it is bigger and simpler. This calculator uses the standard deduction.
A worked example: $75,000, single, 2026
Suppose you are a single filer earning $75,000 in 2026 in a state with no income tax. First subtract the $16,100 standard deduction: $75,000 − $16,100 = $58,900 taxable income. Then apply each bracket only to the income inside it:
| Bracket | Income taxed here | Rate | Tax |
|---|---|---|---|
| 10% | $12,400 | 10% | $1,240 |
| 12% | $38,000 | 12% | $4,560 |
| 22% | $8,500 | 22% | $1,870 |
| Total | $58,900 | — | $7,670 |
Federal income tax comes to $7,670. Divided by the $75,000 gross, that is an effective rate of about 10.2%, even though the last dollar sat in the 22% bracket — your marginal rate. State income tax, if any, and FICA payroll tax are separate and come on top.
Marginal rate vs. effective rate
Your marginal rate is the rate on your next dollar of income — useful for deciding whether a raise, bonus or extra side income is worth it. Your effective rate is what you actually pay on average across all your income, and it is the number that matters for budgeting. In the example above the marginal rate is 22% but the effective rate is only 10.2%. A raise is taxed at your marginal rate, not your average rate, so a $1,000 raise in the 22% bracket leaves you $780 before state tax and FICA.
Deductions vs. tax credits
A deduction lowers your taxable income, so its value depends on your bracket — a $1,000 deduction saves $220 if you are in the 22% bracket. A credit lowers your tax bill dollar-for-dollar, so a $1,000 credit saves a full $1,000 regardless of bracket. Credits are generally worth more. Common ones include the Child Tax Credit, the Earned Income Tax Credit and education credits. This estimate uses the standard deduction and does not apply credits, so a real return with credits will usually owe less than the figure shown.
What is new for 2026 (OBBBA)
The One Big Beautiful Bill Act made the 2017 tax-rate structure permanent, so the 10%–37% rates carry into 2026 and beyond, and it raised the standard deduction. It also added several 2026 deductions this estimate does not include, which can lower a real bill:
- Senior bonus deduction: an extra $6,000 per person age 65 or older ($12,000 if both spouses qualify), phasing out above $75,000 income for single filers and $150,000 for joint filers.
- No tax on tips: up to $25,000 of qualified tip income can be deducted in eligible tipped occupations.
- No tax on overtime: the extra "half" of qualified time-and-a-half overtime can be deducted, up to $12,500 ($25,000 for joint filers), phasing out at higher incomes.
If any of these apply to you, your actual federal tax could be lower than the estimate here. To plan a tipped or overtime paycheck, use our overtime calculator.
State income tax varies a lot
Nine states — including Florida, Texas and Washington — have no income tax on wages, so residents pay only federal. Others charge a single flat rate, and the rest use progressive brackets that climb with income. The state you choose above can swing your total tax by several thousand dollars a year on the same salary. Pick your state above, or jump to a state page below to see the rate applied.
FICA and take-home pay
Income tax is not the only thing withheld. FICA payroll tax takes 6.2% for Social Security (up to an annual wage cap) and 1.45% for Medicare from your paycheck, with an extra 0.9% Medicare surtax on high earners. Add federal income tax, state income tax and FICA together and you get your withholding; what is left is your take-home pay. To see a full per-paycheck breakdown, use our paycheck calculator. Self-employed and gig workers owe both halves of FICA — estimate that with our 1099 tax calculator.
What this estimate does not include
To keep it simple, the estimate uses the standard deduction and excludes tax credits, itemized deductions, additional income types, local and city taxes, the OBBBA deductions above, and pre-tax deductions like 401(k) or HSA contributions — all of which change a real tax bill. Investment profits are taxed separately; see our capital gains tax calculator, and for purchases see the sales tax calculator. Planning around a raise? Try the salary increase calculator. Treat the number here as a solid estimate for planning, not as a filed return.
For general information only and not tax, legal or financial advice. Figures use the 2026 tax year per IRS Revenue Procedure 2025-32 and may be simplified; your actual tax depends on credits, deductions, other income and local taxes. Verify with the IRS and your state tax authority, or consult a tax professional, before relying on these numbers.
Income tax calculator by state
Estimate state income tax for any state:
Frequently asked questions
What are the 2026 federal income tax brackets?
For 2026 the seven federal rates are unchanged at 10%, 12%, 22%, 24%, 32%, 35% and 37%, but the income ranges rose with inflation under IRS Revenue Procedure 2025-32. For a single filer the 10% bracket runs to $12,400, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600, and 37% above that. Married-filing-jointly thresholds are roughly double the single amounts.
What is the 2026 standard deduction?
For the 2026 tax year the standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for head of household. These higher amounts come from the One Big Beautiful Bill Act. You subtract the standard deduction from your gross income before the brackets apply, unless your itemized deductions are larger.
What is the difference between my marginal and effective tax rate?
Your marginal rate is the rate on your next dollar of income — your top bracket — and it tells you how a raise or bonus will be taxed. Your effective rate is your total income tax divided by your gross income, which is always lower because the lower brackets tax earlier dollars at lower rates. For example, a single filer on $75,000 in 2026 has a 22% marginal rate but only about a 10% effective federal rate.
How do I calculate my income tax?
Start with your gross income and subtract the standard deduction to get taxable income, then apply the federal tax brackets (10%–37% for 2025). If your state has an income tax, add that on top using your state’s rates. This calculator does both steps from your salary, filing status and state, and shows your combined income tax and effective rate.
What is the difference between federal and state income tax?
Federal income tax is the same nationwide and funds the federal government, with 2025 rates from 10% to 37%. State income tax is set by each state — nine states levy none, some use a flat rate, and others are progressive. You generally pay both, which is why your state matters for your overall tax.
How much federal income tax will I pay on $65,000?
For a single filer in 2025, $65,000 gross minus the $15,000 standard deduction leaves $50,000 taxable, which works out to roughly $5,900 in federal income tax — an effective federal rate near 9%. State income tax, if any, is on top of that.
Which states have no income tax?
Nine states do not tax wage income: Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington and Wyoming, plus New Hampshire (which taxes only certain interest and dividends). In those states you only pay federal income tax.
Is this the same as my tax return?
No — it is a quick estimate, not a filed return. It uses the standard deduction and does not include credits, itemized deductions, additional income types, or local taxes. Use it to estimate and compare; rely on tax software or a professional for your actual return.