Single
Married Filing Jointly
Married Filing Separately
Head of Household
Estimated 2025 Federal Income Tax:
$0.00
Understanding the 2025 Federal Income Tax Calculation
The U.S. federal income tax system is progressive, meaning that higher income levels are taxed at higher rates.
The calculation of your federal income tax for 2025 depends on your taxable income and your filing status.
This calculator provides an estimate based on the most recently available (or projected) tax brackets and standard
deduction amounts for the 2025 tax year. Please note that tax laws can change, and this calculator is for
illustrative purposes only. It does not account for all potential deductions, credits, or specific tax situations.
Taxable Income: The Foundation
Taxable income is not your gross income. It's typically your Adjusted Gross Income (AGI) minus either the standard
deduction or your itemized deductions, whichever is greater.
Filing Status Matters
Your filing status significantly impacts your tax liability because the tax brackets and standard deduction amounts
differ for each status:
Single: For unmarried individuals who are not qualifying widow(er)s.
Married Filing Jointly (MFJ): For married couples who file one tax return together.
Married Filing Separately (MFS): For married couples who choose to file separate tax returns.
Head of Household (HoH): For unmarried individuals who pay more than half the costs of keeping up a home for a qualifying child.
2025 Tax Brackets and Standard Deductions (Projected/Estimated)
The following are estimated tax brackets and standard deductions for 2025, based on projections.
Actual amounts will be confirmed by the IRS.
Standard Deduction Amounts (Estimated for 2025):
Single: $14,600
Married Filing Jointly: $29,200
Married Filing Separately: $14,600
Head of Household: $21,900
2025 Tax Brackets (Estimated):
The tax rates applied to different portions of your taxable income are as follows:
Filing Status
Rate
Income Bracket
Single
10%
$0 to $11,600
12%
$11,601 to $47,150
22%
$47,151 to $100,525
24%
$100,526 to $191,950
32%
$191,951 to $243,725
35%
$243,726 to $609,350
37%
Over $609,350
Married Filing Jointly
10%
$0 to $23,200
12%
$23,201 to $94,300
22%
$94,301 to $201,050
24%
$201,051 to $383,900
32%
$383,901 to $487,450
35%
$487,451 to $1,218,700
37%
Over $1,218,700
Married Filing Separately
10%
$0 to $11,600
12%
$11,601 to $47,150
22%
$47,151 to $100,525
24%
$100,526 to $191,950
32%
$191,951 to $243,725
35%
$243,726 to $609,350
37%
Over $609,350
Head of Household
10%
$0 to $16,550
12%
$16,551 to $63,100
22%
$63,101 to $100,500
24%
$100,501 to $191,950
32%
$191,951 to $243,700
35%
$243,701 to $609,350
37%
Over $609,350
How the Calculator Works (Simplified)
The calculator performs the following steps:
It determines the applicable standard deduction based on your selected filing status.
It calculates your *taxable income* by subtracting the standard deduction from your entered income. Note: For simplicity, this calculator assumes the input is already adjusted gross income and subtracts the standard deduction. In reality, you might also subtract other deductions or credits.
It then applies the progressive tax rates to your adjusted taxable income according to the 2025 tax brackets corresponding to your filing status. Each portion of your income falling into a specific bracket is taxed at that bracket's rate.
For example, if a single individual has $60,000 in taxable income:
The first $11,600 is taxed at 10%.
The income between $11,601 and $47,150 ($35,550) is taxed at 12%.
The remaining income ($60,000 – $47,150 = $12,850) is taxed at 22%.
The sum of these amounts gives the total estimated tax liability.
Disclaimer
This calculator is for informational purposes only and should not be considered tax advice.
Tax laws are complex and subject to change. Consult with a qualified tax professional for personalized advice.
The 2025 tax brackets and standard deductions used here are estimates and may differ from the final IRS figures.
function calculateTax() {
var filingStatus = document.getElementById("filingStatus").value;
var taxableIncome = parseFloat(document.getElementById("taxableIncome").value);
var standardDeductions = {
"single": 14600,
"married-filing-jointly": 29200,
"married-filing-separately": 14600,
"head-of-household": 21900
};
var taxBrackets = {
"single": [
{ limit: 11600, rate: 0.10 },
{ limit: 47150, rate: 0.12 },
{ limit: 100525, rate: 0.22 },
{ limit: 191950, rate: 0.24 },
{ limit: 243725, rate: 0.32 },
{ limit: 609350, rate: 0.35 },
{ limit: Infinity, rate: 0.37 } // For income above the last bracket
],
"married-filing-jointly": [
{ limit: 23200, rate: 0.10 },
{ limit: 94300, rate: 0.12 },
{ limit: 201050, rate: 0.22 },
{ limit: 383900, rate: 0.24 },
{ limit: 487450, rate: 0.32 },
{ limit: 1218700, rate: 0.35 },
{ limit: Infinity, rate: 0.37 }
],
"married-filing-separately": [ // Same as single, but with separate standard deduction
{ limit: 11600, rate: 0.10 },
{ limit: 47150, rate: 0.12 },
{ limit: 100525, rate: 0.22 },
{ limit: 191950, rate: 0.24 },
{ limit: 243725, rate: 0.32 },
{ limit: 609350, rate: 0.35 },
{ limit: Infinity, rate: 0.37 }
],
"head-of-household": [
{ limit: 16550, rate: 0.10 },
{ limit: 63100, rate: 0.12 },
{ limit: 100500, rate: 0.22 },
{ limit: 191950, rate: 0.24 },
{ limit: 243700, rate: 0.32 },
{ limit: 609350, rate: 0.35 },
{ limit: Infinity, rate: 0.37 }
]
};
// Input validation
if (isNaN(taxableIncome) || taxableIncome < 0) {
alert("Please enter a valid positive number for taxable income.");
document.getElementById("result").style.display = 'none';
return;
}
var selectedFilingStatus = filingStatus;
var standardDeduction = standardDeductions[selectedFilingStatus];
var brackets = taxBrackets[selectedFilingStatus];
// Ensure we have a valid standard deduction and brackets
if (standardDeduction === undefined || brackets === undefined) {
alert("An error occurred with the selected filing status. Please try again.");
document.getElementById("result").style.display = 'none';
return;
}
var incomeAfterDeduction = taxableIncome – standardDeduction;
// Ensure income after deduction is not negative (tax cannot be less than 0)
if (incomeAfterDeduction < 0) {
incomeAfterDeduction = 0;
}
var totalTax = 0;
var previousBracketLimit = 0;
for (var i = 0; i previousBracketLimit) {
// Determine how much of the remaining income falls into this bracket
var amountInThisBracket = Math.min(incomeAfterDeduction, bracketLimit) – previousBracketLimit;
// If bracketLimit is Infinity, it means this is the last bracket and it goes up to the total income
if (bracketLimit === Infinity) {
amountInThisBracket = incomeAfterDeduction – previousBracketLimit;
}
taxableAmountInBracket = Math.max(0, amountInThisBracket); // Ensure we don't tax negative amounts
totalTax += taxableAmountInBracket * rate;
}
previousBracketLimit = bracketLimit;
// If we've taxed all the income, stop
if (incomeAfterDeduction <= bracketLimit) {
break;
}
}
var formattedTax = totalTax.toFixed(2);
document.getElementById("result-value").innerText = "$" + formattedTax;
document.getElementById("result").style.display = 'block';
}