US Income Tax Calculator 2025–2026

Start with your gross income and subtract your standard deduction — $14,600 for single filers in 2024, or $29,200 for married filing jointly. That gives you taxable income. Apply the progressive federal brackets: 10% on the first $11,600, 12% on income up to $47,150, 22% up to $100,525, and so on up to 37% above $609,350. Then calculate your state income tax using your state's own brackets. Finally, add FICA: 6.2% for Social Security on wages up to $168,600 and 1.45% for Medicare on all wages. This calculator does all of those steps automatically in real time.

The average effective federal income tax rate for Americans is approximately 13–14%, according to IRS Statistics of Income data. A single filer earning $50,000 typically has an effective federal rate of around 11–12%. Someone earning $200,000 may see a rate closer to 22–24%. Your effective rate is always lower than your marginal rate because only income within each bracket is taxed at that bracket's rate — not your entire income. Adding state and FICA taxes, the total tax burden for a median-income American household is usually in the 28–32% range all-in.

Nine states impose no individual income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. New Hampshire taxes only interest and dividend income at a low rate phasing out by 2025, and Washington has a 7% capital gains tax on gains above $262,000 — but neither taxes wages. If you're considering relocation, these states can save a mid-income earner $3,000–$10,000 per year compared to high-tax states. Check our state income tax rates guide for a full comparison of all 50 states.

The standard deduction is a flat dollar amount the IRS lets you subtract from income without receipts — $14,600 for single filers and $29,200 for married filing jointly in 2024. Itemized deductions require you to list specific eligible expenses: mortgage interest, state and local taxes (SALT, capped at $10,000), charitable contributions, and large medical expenses exceeding 7.5% of AGI. You take whichever method gives you the larger deduction. Since the Tax Cuts and Jobs Act of 2017 nearly doubled the standard deduction, roughly 90% of Americans now take the standard deduction. Only taxpayers with significant mortgage interest, high-tax states, or large donations typically benefit from itemizing.

The 2024 standard deduction rose about 5.4% from 2023 due to IRS inflation adjustments. Single filers: $14,600 (up from $13,850). Married filing jointly: $29,200 (up from $27,700). Head of household: $21,900 (up from $20,800). The brackets themselves also shifted upward by roughly the same percentage. These annual adjustments help prevent "bracket creep" — the phenomenon where inflation pushes nominal income into higher brackets even when real purchasing power hasn't grown.

FICA (Federal Insurance Contributions Act) taxes fund Social Security and Medicare. For employees in 2024, you pay 6.2% Social Security on wages up to $168,600 (the annual wage base) and 1.45% Medicare on all wages — your employer pays an equal match. Self-employed individuals pay the full 15.3% themselves but may deduct half. High earners also face a 0.9% Additional Medicare Tax on wages above $200,000 (single) or $250,000 (married jointly). Notably, FICA is calculated on gross wages before income tax deductions, so your standard deduction doesn't reduce your FICA liability.

Yes — check the Self-Employed box and the calculator will add self-employment tax at 15.3% on 92.35% of your net earnings up to $168,600 (plus 2.9% Medicare above that), and automatically deduct half of that SE tax from your adjusted gross income before calculating federal and state taxes. For quarterly estimated payment planning, visit our self-employment tax calculator, which also models the QBI deduction available to many sole proprietors.

The marriage penalty occurs when combining two spouses' incomes under MFJ status pushes more income into higher brackets than they'd face filing separately or as singles. In 2024, most MFJ brackets are exactly double the single brackets through the 32% tier, so equal-income couples face minimal penalty. However, the 37% bracket starts at $731,200 for MFJ versus $609,350 for singles — meaning high dual-earner couples can pay more than two singles. The marriage bonus applies when incomes are very unequal: the lower-earning spouse's income averages down into lower brackets. Use our married filing jointly calculator to model your specific situation.