US Income Tax Calculator 2025

See your take-home pay after federal tax — or estimate quarterly payments if self-employed.

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Auto-filled for your filing status. Edit for itemized.
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Pre-tax contributions reduce taxable income
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HSA, traditional IRA, etc.
Updated for tax year 2025. Federal income tax only — does not include state taxes.

How to Use This Calculator

Employee tab

Enter your annual income (gross salary before taxes) and filing status. The calculator instantly shows your take-home pay after federal income tax and FICA (Social Security + Medicare). If you contribute to a 401(k) or have other pre-tax deductions, expand "More options" to reduce your taxable income.

Self-Employed tab

Enter your annual revenue and business expenses. The calculator computes your self-employment tax (15.3% on 92.35% of net profit) plus federal income tax — and shows how much to set aside each quarter. The deductible half of SE tax is automatically factored in.

Filing status

Share your result

Every input is encoded in the URL. Click Share, send the link — they'll see your exact numbers. No re-entering, no screenshots.

The Formula

The US federal income tax uses a progressive bracket system. You don't pay your marginal rate on all income — each bracket applies only to the income within that range.

Taxable Income = Gross Income − Pre-tax Deductions − Standard Deduction

Federal Tax = ∑ (Income in Each Bracket × Bracket Rate)

2025 Federal Tax Brackets — Single

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%$626,351+

Self-employment tax

SE Tax Base = Net Profit × 92.35%
SE Tax = (Base × 12.4% SS, up to $176,100) + (Base × 2.9% Medicare)
Half of SE Tax is deductible from gross income

Example

Sarah — evaluating a $95K job offer

Sarah received a job offer for $95,000. She's single with no 401(k) contributions. She wants to know her actual take-home pay.

Employee tab

Gross income$95,000
Standard deduction$15,750
Taxable income$79,250

Her tax is calculated across three brackets:

10% on first $11,925$1,193
12% on next $36,550$4,386
22% on next $30,775$6,771
Federal income tax$12,349
FICA (SS + Medicare)$7,268
Take-home pay$75,384/yr ($6,282/mo)
Effective rate13.0%

Sarah's marginal rate is 22%, but her effective rate is only 13.0% — because the first $48,475 of taxable income is taxed at lower rates.

Marcus — freelance developer

Marcus earns $120,000 in freelance revenue with $20,000 in business expenses. He's single.

Self-Employed tab

Revenue$120,000
Expenses$20,000
Net profit$100,000
Self-employment tax$14,130
Federal income tax$11,895
Total tax owed$26,024/yr
Quarterly payment$6,506
Effective rate26.0%

Marcus needs to set aside $6,506 each quarter. His effective rate is higher than Sarah's because self-employed workers pay both the employee and employer portions of FICA (15.3% vs 7.65%).

FAQ

Because the US uses progressive tax brackets. Only the income within each bracket is taxed at that rate. If you earn $95,000 and your marginal rate is 22%, only the portion above $48,475 (after deductions) is taxed at 22%. The first $11,925 is taxed at just 10%, and the next chunk at 12%. Your effective rate — what you actually pay as a percentage of total income — is always lower than your marginal rate.
No — this calculates federal income tax and FICA only. State income tax varies widely: some states (Texas, Florida, Nevada) have no income tax, while others (California, New York) can add 5-13% on top. Your actual take-home will be lower in states with income tax.
Employees split FICA with their employer — each pays 7.65%. Self-employed workers pay both halves (15.3%). The IRS offsets this slightly: you calculate SE tax on 92.35% of net profit (not 100%), and you can deduct half of your SE tax from your gross income. Still, the self-employed effective rate is noticeably higher for the same income level.
Use whichever is higher — it reduces your taxable income more. The 2025 standard deduction is $15,750 (single) or $31,500 (married filing jointly). Most taxpayers use the standard deduction. You'd itemize only if your mortgage interest, state/local taxes (up to $10,000), charitable donations, and other deductions exceed the standard amount. To try itemized, edit the deduction field under "More options."
Traditional 401(k) contributions are pre-tax — they reduce your taxable income in the year you contribute. If you earn $95,000 and contribute $10,000 to your 401(k), you're taxed on $85,000 instead. The 2025 contribution limit is $23,500 ($31,000 if you're 50 or older). Enter your contribution under "More options" to see the tax savings.

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