US Federal Income Tax 2025–2026: Brackets, Rates & How to Calculate It
The US uses progressive marginal brackets — you never pay the top rate on your whole income. This guide shows the 2025 brackets and walks through a full calculation.
For tax year 2025 the federal brackets for single filers are 10% up to $11,925, 12% to $48,475, 22% to $103,350, 24% to $197,300, 32% to $250,525, 35% to $626,350, and 37% above that. The standard deduction is $15,000 single / $30,000 married filing jointly.
How the system works
The US uses a progressive marginal system: each slice of income is taxed at its own bracket's rate, so you never pay the top rate on your whole income. Your effective rate (total tax ÷ total income) is always lower than your marginal rate (the rate on your last dollar).
2025 federal tax brackets — single filers
| Rate | Taxable income |
|---|---|
| 10% | $0 – $11,925 |
| 12% | $11,926 – $48,475 |
| 22% | $48,476 – $103,350 |
| 24% | $103,351 – $197,300 |
| 32% | $197,301 – $250,525 |
| 35% | $250,526 – $626,350 |
| 37% | Over $626,350 |
2025 standard deductions
| Filing status | Standard deduction |
|---|---|
| Single | $15,000 |
| Married filing jointly | $30,000 |
| Married filing separately | $15,000 |
| Head of household | $22,500 |
The standard deduction is subtracted from gross income to get taxable income. About 90% of filers take it rather than itemizing.
Step-by-step example
Single filer, $75,000 gross, standard deduction
No credits, no itemized deductions.
- Taxable income
- $75,000 − $15,000 = $60,000
- 10% on $0–$11,925
- $1,192.50
- 12% on $11,926–$48,475
- $4,386.00
- 22% on $48,476–$60,000
- $2,534.78
- Total federal income tax
- $8,113.28
Effective rate 10.8% ($8,113 ÷ $75,000) — marginal rate 22%.
The gap between 10.8% and 22% is why 'what tax bracket am I in?' rarely answers 'how much tax do I pay?'.
FICA — Social Security and Medicare
- Social Security: 6.2% on wages up to the $176,100 wage base (2025)
- Medicare: 1.45% on all wages
- Additional Medicare: 0.9% on wages over $200,000 (single) / $250,000 (MFJ)
- Self-employed people pay both halves (15.3%) but deduct half of the SE tax from gross income
Common ways to lower the bill
- 401(k) / Traditional IRA — reduce taxable income dollar for dollar (401(k) limit $23,500 in 2025)
- HSA — deductible going in, tax-free growth, tax-free medical withdrawals
- Itemizing — mortgage interest, up to $10,000 of state/local tax, charitable gifts
- Child Tax Credit — up to $2,000 per qualifying child under 17
Estimate your 2025 federal tax
Enter income, filing status and deductions to get federal tax, effective rate, marginal rate and monthly take-home.
Open the US Income Tax calculator