Gross Income
Everything you earned before deductions.
Free Tax Calculator
Estimate your federal income tax, taxable income and effective tax rate — and see whether you are heading for a refund or a balance due.
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Tax Calculator
Enter your income details below to estimate your federal income tax.
Your Estimated Federal Tax
$10,314
Tax Before Credits
$10,314.00(12.1%)
Tax Credits Applied
−$0.00(0.0%)
Income After Tax
$74,686.00(87.9%)
Estimated Balance Due
$1,314
| Gross income | $85,000.00 |
|---|---|
| Pre-tax deductions | $0.00 |
| Adjusted gross income | $85,000.00 |
| Deduction applied | $15,000.00 (standard) |
| Taxable income | $70,000.00 |
| Tax before credits | $10,314.00 |
| Tax credits | −$0.00 |
| Total tax owed | $10,314.00 |
| Effective tax rate | 12.1% |
| Marginal tax bracket | 22% |
This is an estimate using 2025 federal brackets and the standard deduction. State tax, self-employment tax and credit phase-outs are not included.
We don't store your inputs. No sign-up required.
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Bracket figures and deduction amounts on this page come from the IRS's published federal tax rates and brackets, and the guidance is checked against the Consumer Financial Protection Bureau's consumer tools. More about who we are.
Suzon Mahmud
Suzon Mahmud is a consumer-finance writer covering personal tax, loans and mortgages.
Estimates for information only, not tax advice. Every figure here is illustrative and depends on the numbers you enter. Tax rules change and individual circumstances vary — confirm anything on this page with the IRS or a qualified tax professional before filing. See our full disclaimer.
Your Estimated Federal Tax
The result card above leads with the figure that matters most: the total federal income tax you would owe for the year after credits. That is the bill itself, not what has already been taken from your pay.
Below it, tax before credits shows what the brackets produce on their own, and tax credits applied shows how much of that is wiped out by credits you claimed. Income after tax is what remains of your gross income once federal tax is paid.
The box at the bottom compares your bill against what your employer already withheld. If withholding was higher, you see an estimated refund; if it was lower, an estimated balance due. Neither is good or bad in itself — a large refund simply means you lent the government money interest-free all year.
What Is a Tax Calculator?
A tax calculator estimates the federal income tax you owe for the year from your income, filing status and deductions. It applies the progressive tax brackets to your taxable income, subtracts any credits, and compares the result with what has already been withheld from your pay.
It is useful whether you are checking that your withholding is roughly right, planning ahead for a bonus or a raise, deciding between the standard and itemised deduction, or simply trying to understand why your top bracket is not the rate you actually pay.
Enter your own numbers in the calculator at the top of this page and the results update as you type.
How Is Your Income Tax Calculated?
Federal income tax is worked out in a fixed order. Each step reduces the figure the next step works on, which is why two people on the same salary can owe very different amounts.
Deductions
Standard or itemised, subtracted from income.
Tax Brackets
Each slice of income taxed at its own rate.
Tax Credits
Taken off the tax bill, dollar for dollar.
Worked through with the page defaults — a single filer on $85,000 with no pre-tax deductions and no credits:
$85,000 gross − $0 pre-tax = $85,000 AGI
$85,000 − $15,000 standard deduction = $70,000 taxable income
Tax on $70,000 across the bands = $10,314
Effective rate = $10,314 ÷ $85,000 = 12.1%, while the marginal bracket is 22%
2025 Federal Income Tax Brackets
There are seven federal brackets. Only the income that falls inside a band is charged at that band's rate — moving into a higher bracket never reduces your take-home pay.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 – $11,925 | $0 – $23,850 | $0 – $17,000 |
| 12% | $11,926 – $48,475 | $23,851 – $96,950 | $17,001 – $64,850 |
| 22% | $48,476 – $103,350 | $96,951 – $206,700 | $64,851 – $103,350 |
| 24% | $103,351 – $197,300 | $206,701 – $394,600 | $103,351 – $197,300 |
| 32% | $197,301 – $250,525 | $394,601 – $501,050 | $197,301 – $250,500 |
| 35% | $250,526 – $626,350 | $501,051 – $751,600 | $250,501 – $626,350 |
| 37% | Over $626,350 | Over $751,600 | Over $626,350 |
The 2025 standard deduction is $15,000 for single filers, $30,000 for married couples filing jointly and $22,500 for heads of household. These figures are set each year by the IRS and are applied automatically by the calculator when you choose your filing status.
Federal Tax by Income Level
The table below shows what a single filer taking the standard deduction would owe at several income levels, with no credits and no pre-tax deductions. Notice how the effective rate climbs far more gently than the marginal bracket.
| Gross income | Taxable income | Federal tax | Effective rate | Marginal bracket |
|---|---|---|---|---|
| $40,000 | $25,000 | $2,762 | 6.9% | 12% |
| $60,000 | $45,000 | $5,162 | 8.6% | 12% |
| $85,000 | $70,000 | $10,314 | 12.1% | 22% |
| $120,000 | $105,000 | $18,047 | 15.0% | 24% |
| $200,000 | $185,000 | $37,247 | 18.6% | 24% |
These figures are illustrative. They assume a single filer, the 2025 standard deduction, no credits, no pre-tax deductions and no state tax. Your own result depends on your filing status, deductions and credits — run your actual numbers in the calculator above.
Marginal vs Effective Tax Rate
These two numbers are widely confused, and the confusion causes real mistakes — such as turning down a raise in the belief that it will leave you worse off.
Your marginal rate is the rate charged on your next dollar of income. For a single filer with $70,000 of taxable income, that is 22%.
Your effective rate is your total tax divided by your total income. For that same filer it is about 12.1%, because the first $11,925 was taxed at 10%, the next slice at 12%, and only the portion above $48,475 reached 22%.
A raise never costs you money. Only the income above the bracket threshold is taxed at the higher rate. Earning one dollar more into the 22% band leaves you 78 cents better off — never worse off than before.
Use the marginal rate when deciding whether an extra deduction is worth claiming, and the effective rate when judging what tax genuinely costs you across the year.
Deductions vs Tax Credits
Both reduce what you pay, but they work at different points in the calculation — and credits are worth considerably more per dollar.
A deduction reduces the income you are taxed on. A $1,000 deduction saves you $1,000 multiplied by your marginal rate: $220 in the 22% bracket, $120 in the 12% bracket. Its value depends on your income.
A credit is subtracted from the tax itself. A $1,000 credit saves you the full $1,000 whatever your bracket. Some credits are refundable, meaning they can pay out beyond your tax bill; others are non-refundable and can only reduce it to zero. This calculator treats credits as non-refundable, so the saving never exceeds the tax you owe.
On the deduction side, most filers simply take the standard deduction. Itemising is only worth the effort when mortgage interest, state and local taxes, charitable giving and qualifying medical costs together exceed the standard amount for your filing status.
Refund or Balance Due?
Your tax bill and your withholding are two separate things. The bill is set by your income and circumstances; withholding is an estimate your employer makes each payday based on the W-4 you filed. The difference between them is your refund or your balance due.
With the page defaults — a $10,314 bill against $9,000 withheld — the result is a $1,314 balance due. Had $12,000 been withheld, the same bill would produce a $1,686 refund.
Underwithholding usually has a straightforward cause: a second job, freelance income with no withholding, a working spouse pushing joint income into a higher band, or a W-4 filed years ago that no longer reflects your situation. The IRS tax withholding estimator can help you set it correctly for the rest of the year.
A very large refund is not a win. It means you overpaid every month and received nothing for it — money that could have been earning interest or clearing debt. Aiming for a small refund or a small balance due is usually the better target.
How to Lower Your Tax Bill
Legitimate ways to reduce what you owe, all of which are already reflected in the fields above.
- Contribute to a traditional 401(k) or IRA. Contributions come out before federal income tax, so they lower your taxable income directly. Enter them in the pre-tax deductions field.
- Use an HSA if you are eligible. Health savings account contributions are pre-tax, and qualified medical withdrawals are untaxed as well.
- Check whether itemising beats the standard deduction. Add up mortgage interest, state and local taxes, charitable giving and medical costs, then compare with the standard figure for your filing status.
- Claim every credit you qualify for. Child tax credit, education credits and the earned income credit reduce tax dollar for dollar — far more valuable than a deduction of the same size.
- Choose the right filing status. Head of household gives a larger standard deduction and wider bands than single, if you qualify.
- Keep your W-4 current. This does not change the bill, but it stops a nasty April surprise or an interest-free loan to the government.
Tax planning is worth doing before the year ends, not after. Once 31 December passes, most of these levers are closed for that tax year.
How to Use This Tax Calculator
Enter your gross income, pick your filing status and deduction type, then add any pre-tax deductions, credits and the tax already withheld. The results card updates as you type, showing your estimated tax, effective rate and refund or balance due.
Read Full GuideFrequently Asked Questions
Your income is reduced by any pre-tax deductions to give adjusted gross income, then by the standard or itemised deduction to give taxable income. That taxable income is split across progressive brackets, and each slice is charged at its own rate. Tax credits are then subtracted from the total, which is why the rate you actually pay is lower than your top bracket.
Your marginal rate is the rate charged on your next dollar of income, which is your top bracket. Your effective rate is your total tax divided by your total income. A single filer earning $85,000 sits in the 22% bracket but pays an effective rate of about 12%, because the earlier slices of income were taxed at 10% and 12%.
Take whichever is larger. The standard deduction for 2025 is $15,000 for single filers, $30,000 for married couples filing jointly and $22,500 for heads of household. Itemising only helps if your mortgage interest, state and local taxes, charitable giving and qualifying medical costs together exceed that figure, which is why most filers claim the standard deduction.
There are seven brackets: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For single filers in 2025 the 10% band runs to $11,925, 12% to $48,475, 22% to $103,350, 24% to $197,300, 32% to $250,525 and 35% to $626,350, with 37% above that. The bands are roughly double for married couples filing jointly.
A refund simply means your employer withheld more than your final bill, and a balance due means they withheld less. Common causes of underwithholding are a second job, freelance income with no withholding, a working spouse, or a W-4 that no longer matches your situation. Updating your W-4 changes future withholding.
Yes. A deduction reduces the income you are taxed on, so a $1,000 deduction saves you $1,000 multiplied by your marginal rate — $220 in the 22% bracket. A tax credit is subtracted from the tax itself, so a $1,000 credit saves the full $1,000 regardless of your bracket.
No. This tool estimates federal income tax only. State rules vary widely: nine states charge no tax on earned income, while others use flat or progressive rates. To see federal tax, FICA and a flat state rate taken out of each pay period, use our paycheck calculator instead.
It uses the 2025 federal brackets and standard deduction, so it is a close guide for a straightforward salary. It does not model self-employment tax, capital gains rates, the alternative minimum tax, credit phase-outs, or state and local taxes. Treat it as a planning estimate and confirm your figures with the IRS or a qualified tax professional before filing.
Our Methodology
Tax is calculated by applying the 2025 federal brackets progressively: each slice of taxable income is charged at its own band's rate and the slices are summed, with no rounding until the figure is displayed. Taxable income is gross income minus pre-tax deductions, minus either the standard deduction for your filing status or the itemised total you enter. Credits are then subtracted from the tax, and treated as non-refundable so the result never falls below zero. Bracket thresholds and standard deduction amounts follow the IRS's published figures.
Income, deductions, credits and withholding are estimates you supply; we do not access your records, file anything on your behalf, or verify eligibility for any credit. The income levels used in the tables on this page are illustrative figures chosen to show how the bands behave, not predictions about your own bill.
The model covers ordinary earned income only. Self-employment tax, capital gains and qualified dividend rates, the alternative minimum tax, the net investment income tax, credit and deduction phase-outs, the qualified business income deduction, and state, city or local taxes are all outside its scope. Tax law also changes between years, so check the figures against the current IRS guidance before relying on them.
Related Calculators
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- Home — every free calculator on the site in one place.
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- Mortgage Calculator — payment including property taxes, insurance and PMI.
- Loan Calculator — monthly payment and total interest on a personal loan.
- Car Payment Calculator — auto payments with trade-in and sales tax.
- Debt Payoff Calculator — how fast you can clear a balance.
- How to Save Money on Taxes — plain-English guide to deductions and credits.
- About — who writes this site and how the tools are built.
- Contact — report an error or suggest a calculator.
- Disclaimer — the limits of what these estimates can tell you.