2025 US Federal Tax Brackets (Single)
| Taxable Income | Tax Rate |
|---|---|
| Up to $11,925 | 10% |
| $11,926 – $48,475 | 12% |
| $48,476 – $103,350 | 22% |
| $103,351 – $197,300 | 24% |
| $197,301 – $250,525 | 32% |
| $250,526 – $626,350 | 35% |
| Over $626,350 | 37% |
Standard deduction 2025: $15,000 (single), $30,000 (married filing jointly). Rates are estimates — consult a tax professional for exact calculations.
FICA Taxes Explained
| Tax | Employee Rate | Wage Cap (2025) |
|---|---|---|
| Social Security | 6.2% | $176,100 |
| Medicare | 1.45% | No cap |
| Additional Medicare | 0.9% extra | Over $200,000 |
| Total FICA (employee) | 7.65% | — |
Frequently Asked Questions
What is gross vs net pay?
Gross pay is your total earnings before any deductions. Net pay (take-home pay) is what's left after federal tax, state tax, FICA, and any other deductions like health insurance or 401(k) contributions.
What is a marginal vs effective tax rate?
Your marginal tax rate is the rate applied to your last dollar of income (your bracket). Your effective tax rate is the average rate you actually pay across all your income — always lower than your marginal rate because lower brackets apply to lower portions of income.
Does my employer also pay taxes on my wages?
Yes — your employer matches your Social Security (6.2%) and Medicare (1.45%) contributions, paying an additional 7.65% of your wages to the government. This is not deducted from your paycheck but is a cost to your employer.
How do pre-tax deductions help me?
Pre-tax deductions (401k contributions, health insurance premiums, FSA) reduce your taxable income, lowering both your federal income tax and sometimes your FICA taxes. A $500/month 401k contribution reduces your taxable income by $6,000/year, potentially saving $1,000+ in taxes.
Why does this say "estimate"?
Actual withholding depends on your W-4 elections, additional income sources, deductions, credits, and your employer's payroll system. This calculator gives a close approximation using standard deduction and basic tax table logic — it is not a substitute for your actual pay stub or a tax professional.