Estimate federal income tax, marginal and effective rates from progressive brackets.
The US federal income tax is progressive: your income is sliced across brackets and each slice is taxed at its own rate. That's why your marginal rate — the rate on your last dollar — is always higher than your effective rate, which is the total tax divided by taxable income. This calculator subtracts pre-tax contributions first, then applies the larger of your standard or itemized deduction, then walks the brackets for your selected tax year and filing status. Figures depend on the selected tax year; choose the year you are filing for.
Taxable income
Taxable income = Gross income − Pre-tax contributions − Deduction
Progressive tax
Tax = Σ (income falling in each bracket × that bracket's rate)
This is an estimate for informational purposes based on the selected tax year's federal brackets. It does not account for credits, AMT, capital gains rates, state tax or FICA. Consult a tax professional for filing decisions.
Being 'in the 24% bracket' only means your last dollar is taxed at 24%. Everything below that threshold is taxed at 10%, 12% and 22% in turn, so your overall effective rate is always lower than your top marginal rate.
No — this is federal income tax only. FICA taxes (6.2% Social Security up to the wage base, plus 1.45% Medicare) and any state or local income tax are separate. Use the Take-Home Paycheck Calculator for a complete picture.
Take whichever is larger. This calculator does that automatically: if you select itemized but your total is below the standard deduction, it applies the standard deduction instead.
You can select 2024, 2025, or 2026 from the Tax Year field at the top. The calculator uses that year's brackets and standard deductions exactly. This matters because people file late, amend prior returns, and plan across years — the year selector ensures you always see the right numbers.