Federal Tax Calculator 2025

Calculate your federal income tax, Social Security, Medicare, and FICA taxes with the latest 2025 tax rates, brackets, and standard deductions.

Federal Tax Calculator

Enter your income and filing information to calculate federal taxes

Federal Tax Brackets & Rates (2025)

Single Filers

Tax Rate Income Range Tax Owed
10% $0 - $11,600 10% of income
12% $11,601 - $47,150 $1,160 + 12% of excess
22% $47,151 - $100,525 $5,426 + 22% of excess
24% $100,526 - $191,050 $17,168 + 24% of excess
32% $191,051 - $243,725 $38,894 + 32% of excess
35% $243,726 - $609,350 $55,750 + 35% of excess
37% $609,351+ $183,719 + 37% of excess

Married Filing Jointly

Tax Rate Income Range Tax Owed
10% $0 - $23,200 10% of income
12% $23,201 - $94,300 $2,320 + 12% of excess
22% $94,301 - $201,050 $10,852 + 22% of excess
24% $201,051 - $383,900 $34,337 + 24% of excess
32% $383,901 - $487,450 $78,221 + 32% of excess
35% $487,451 - $731,200 $111,357 + 35% of excess
37% $731,201+ $196,670 + 37% of excess

Standard Deductions (2025)

Single
$14,600
Married Filing Jointly
$29,200
Married Filing Separately
$14,600
Head of Household
$21,900

FICA Taxes & Payroll Taxes (2025)

Social Security Tax

Employee Rate

Social Security tax paid by employees

6.2%
On wages up to $168,600
Employer Rate

Social Security tax paid by employers

6.2%
Matching employee contribution
Wage Base Limit

Maximum taxable wages for 2025

$168,600
Maximum annual tax: $10,453.20

Medicare Tax

Employee Rate

Medicare tax paid by employees

1.45%
On all wages (no limit)
Employer Rate

Medicare tax paid by employers

1.45%
Matching employee contribution
Additional Medicare Tax

Extra tax on high earners

0.9%
On wages over $200,000

Self-Employment Tax

Social Security

Self-employed Social Security tax

12.4%
On net earnings up to $168,600
Medicare

Self-employed Medicare tax

2.9%
On all net earnings
Total SE Tax

Combined self-employment tax

15.3%
Plus 0.9% additional Medicare

Unemployment Taxes

Federal Unemployment (FUTA)

Federal unemployment tax paid by employers

6.0%
On first $7,000 of wages (0.6% after credit)
State Unemployment (SUTA)

State unemployment tax varies by state

0.5% - 10%
Rates vary by state and experience
Employee Contribution

Most states don't require employee contributions

0%
Exceptions: AK, NJ, PA

Frequently Asked Questions About Federal Taxes

The highest federal income tax rate is 37% for single filers earning over $609,350 and married filing jointly earning over $731,200. This applies only to income above these thresholds due to the progressive tax system.

You'll pay 6.2% Social Security tax on wages up to $168,600 in 2025, with a maximum annual contribution of $10,453.20. Your employer matches this amount for a total of 12.4% going to Social Security.

High earners pay an additional 0.9% Medicare tax on wages over $200,000 (single) or $250,000 (married filing jointly). This is in addition to the standard 1.45% Medicare tax on all wages.

Take the standard deduction ($14,600 single, $29,200 married filing jointly in 2025) unless your itemized deductions (mortgage interest, state taxes, charitable donations) exceed these amounts.

Important Federal Tax Disclaimer

This calculator provides estimates based on 2025 federal tax rates, brackets, and standard deductions. Actual tax liability may vary based on specific circumstances, itemized deductions, tax credits, and other factors. Federal tax law is complex and subject to change. For accurate tax planning and filing, consult with a qualified tax professional or use official IRS resources. This calculator is for informational purposes only and should not be considered tax advice.