Income tax calculator

Enter income details

Estimate federal tax using 2025 brackets, add an optional flat state tax rate, and compare a second state for relocation planning.

Your annual salary or wages before taxes and deductions.

Standard deduction is applied automatically based on status.

401k, 403b, or similar pre-tax retirement contributions (max $70,000).

HSA, FSA, and eligible payroll deductions (max $50,000).

Enter a flat state rate from 0 to 15. Use 0 for federal-only results.

Optional relocation comparison

Compare your current state rate with a second state to see the annual tax delta.

Optional label for the second state or scenario.

Enter a flat rate from 0 to 15. Leave blank to skip the relocation compare.

Charitable giving analysis

Enter a planned donation to see tax savings, effective cost, and bunching strategy comparison.

Enter $0 to skip. Deductibility depends on donation type and AGI limits.

Bunching concentrates two years of giving into one year to exceed the standard deduction threshold.

State tax burden comparison

Compare total state tax burden (income + sales + property) between two states.

Property tax uses median effective rates. Sales tax uses combined state + average local rates. Leave blank to skip.

Estimated Total Tax

$8,114

Federal estimate.

Federal Income Tax

$8,114

Taxable Income

$60,000

Effective Tax Rate

10.82%

Marginal Tax Rate

22.00%

After-Tax Income (Annual)

$66,886

After-Tax Income (Monthly)

$5,574

Estimate your actual take-home pay → Paycheck Calculator

Federal Bracket Breakdown

See how your taxable income is split across federal brackets.

See bracket breakdown
Federal tax by bracket range
BracketTaxable IncomeRateTax
$0 to $11,925$11,92510%$1,193
$11,925 to $48,475$36,55012%$4,386
$48,475 to $103,350$11,52522%$2,536

How Your Income Tax is Estimated

The United States uses a progressive federal income tax system. This means different portions of your income are taxed at different rates — you are not taxed at one flat rate on your entire salary. Understanding how brackets work is essential for tax planning, evaluating job offers, and making smart decisions about retirement contributions.

Step-by-Step Calculation

  1. Start with your annual gross income (salary, wages, or total earnings).
  2. Subtract pre-tax deductions like traditional 401(k) and HSA contributions.
  3. Apply the 2025 standard deduction for your filing status ($15,000 single, $30,000 married filing jointly).
  4. Tax the remaining taxable income bracket by bracket at the applicable federal rates.
  5. Add optional flat-rate state income tax if you entered a state rate.

Core formula flow

Taxable Income = max(0, Gross - Pre-Tax Deductions - Standard Deduction)

Total Tax = Federal Bracket Tax + (Taxable Income x State Rate)

Marginal vs. Effective Tax Rate

Your marginal tax rate is the rate applied to your last dollar of taxable income — it determines the bracket you are "in." Your effective tax rate is your total tax divided by gross income, which is always lower than your marginal rate because earlier income is taxed at lower bracket rates. For example, a single filer earning $75,000 has a marginal rate of 22% but pays an effective rate of about 10.8%.

How Pre-Tax Contributions Save You Money

Contributing to a traditional 401(k) or HSA reduces your taxable income before brackets are applied. The tax savings equal your contribution multiplied by your marginal rate. Someone in the 22% bracket who contributes $10,000 to a 401(k) saves approximately $2,200 in federal income tax for that year. This calculator shows the estimated tax savings from your pre-tax deductions.

This estimate excludes itemized deductions, tax credits, FICA payroll taxes (Social Security and Medicare), self-employment tax, and state-specific bracket systems. Use it for planning purposes, then confirm your exact liability with tax software or a qualified tax professional.

Example scenarios

Apply a preset to test common filing and contribution situations.

Frequently Asked Questions

Common questions about tax brackets, rates, and pre-tax deductions.

Related tools

Continue planning with calculators that use your after-tax income.

Compare tax filing options

Use a trusted filing tool or tax pro to finalize credits, payroll taxes, and state-specific rules.

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Disclaimer

This calculator provides an estimate for informational purposes only and does not constitute tax or financial advice. Results are based on simplified 2025 federal tax rules and do not account for all credits, deductions, AMT, FICA, or state-specific rules. Consult a qualified tax professional for your actual tax liability.
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