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Federal Income Tax Calculator

Estimate 2025 federal income tax from IRS ordinary brackets and the standard deduction — see your marginal bracket, effective rate, and dollar-by-dollar bracket math.

Updated 2025-10-22Source: IRS Rev. Proc. 2024-40
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Federal income tax only — no FICA, no state tax, no credits (Child Tax Credit, etc.).

Estimated federal income tax

$10,314

Taxable income

$70,000

Marginal rate

22%

Effective on ordinary

12.1%

Deduction used

$15,000

Bracket breakdown (ordinary rates)

RateTaxable in sliceTax
10%$11,925$1,193
12%$36,550$4,386
22%$21,525$4,736

How this federal tax calculator works

We start with your annual wages plus any other ordinary income (bank interest, short-term capital gains, taxable side income). We subtract either the 2025 standard deduction for your filing status or a custom deduction total you provide (for itemizers). The remaining amount is taxable income, which is run through the official progressive federal brackets (10% through 37%).

What is not included

FICA payroll taxes, Additional Medicare Tax, the Net Investment Income Tax, Alternative Minimum Tax, state and local income tax, and refundable/nonrefundable credits are not modeled. For a full paycheck including FICA, use a state paycheck calculator.

Frequently Asked Questions

What tax year does this calculator use?+
It uses the 2025 federal ordinary income brackets and standard deductions from IRS Rev. Proc. 2024-40.
Why is my result different from TurboTax or my W-2?+
This tool estimates federal income tax on wages and other ordinary income only. It does not model FICA (Social Security/Medicare), state taxes, the Child Tax Credit, other credits, AMT, or itemized deductions unless you enter a custom deduction total.
What is the difference between marginal and effective tax rate?+
Your marginal rate is the tax on your last dollar of taxable income (your top bracket). Your effective rate is total federal income tax divided by gross ordinary income — it is always lower than the marginal rate because lower brackets tax earlier dollars at lower rates.
Does this include self-employment tax?+
No. Self-employment tax is handled on our 1099 calculator. Here, add self-employment profit as “other ordinary income” only if you want to approximate income tax on that profit — SE tax itself is separate.

Related reading

Guides from the Calcora editorial team that pair with this calculator.

Disclaimer: Educational estimates only, not tax advice. Consult a CPA or enrolled agent for your return.

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