Income Tax Calculator

Modify the values and click the Calculate button to use

Federal Income Tax: $9,049.00

Total income: $80,000.00
Deduction used: $15,750.00
Taxable income: $64,250.00
Federal income tax: $9,049.00
Marginal rate: 22%
Effective rate: 11.31%
Social Security tax: $4,960.00
Medicare tax: $1,160.00
Additional Medicare: $0.00
Total FICA: $6,120.00
State and local tax: $0.00
Total tax: $15,169.00
Tax withheld: $9,000.00
Amount owed: $49.00
Net income: $64,831.00
Take-home rate: 81.04%

Withholding is compared with federal income tax only. Social Security and Medicare taxes are reported separately on Form W-2. State and local tax is a flat rate you enter.

How the federal tax is built

Rate	Bracket	Income taxed	Tax
10%	$0 – $11,925	$11,925	$1,192.50
12%	$11,925 – $48,475	$36,550	$4,386.00
22%	$48,475 – $103,350	$15,775	$3,470.50

2025 federal schedules for Single, sourced from IRS inflation-adjustment guidance.

What this income tax calculator does

This calculator estimates the main pieces of a U.S. individual tax bill: federal income tax, Social Security and Medicare taxes (FICA), and a flat state and local tax. It supports the 2025 and 2026 federal schedules and five filing statuses. It also compares withholding with the estimated federal income tax to show a refund or a balance due.

The federal income tax is progressive. Income is divided into brackets, and each bracket has its own rate. Only the income inside a bracket is taxed at that bracket's rate; moving into a higher bracket does not change the rate on the income below it.

How to use this calculator

Select the tax year and filing status.
Enter wages, tips, and other compensation, plus any other taxable income.
Choose the standard deduction or enter an itemized deduction amount.
Enter the federal income tax already withheld and a flat state and local rate.
Click Calculate to see the bracket-by-bracket federal tax, FICA, total tax, refund or balance due, and net income.

The default example is a single filer in 2025 with $80,000 of wages, the standard deduction, $9,000 withheld, and no state tax.

Income tax formulas

Total income = Wages + Other income
Taxable income = max(0, Total income − Deduction used)
Federal tax = Sum of each bracket slice × its rate
Social Security = 6.2% × min(wages, Social Security wage base)
Medicare = 1.45% × wages
Additional Medicare = 0.9% × max(0, wages − filing-status threshold)
FICA = Social Security + Medicare + Additional Medicare
State and local tax = Total income × state rate
Total tax = Federal tax + FICA + State and local tax
Refund or balance due = Withholding − Federal tax
Net income = max(0, Total income − Total tax)

For 2025, the standard deduction is $15,750 for single and married filing separately, $23,625 for head of household, and $31,500 for married filing jointly and qualifying surviving spouses. For 2026, the amounts are $16,100, $24,150, and $32,200. The 2025 amounts reflect the standard deduction changes enacted in the One Big Beautiful Bill Act; the brackets and the 2026 amounts come from the IRS inflation-adjustment revenue procedures.

What the results mean

Taxable income: total income minus the deduction used.
Federal income tax: the progressive tax before credits and other taxes.
Marginal rate: the rate on the last dollar of taxable income, not the average rate.
Effective rate: federal income tax divided by total income.
FICA: Social Security, Medicare, and Additional Medicare taxes. Social Security stops at the annual wage base; Medicare does not.
State and local tax: a flat-rate estimate you enter.
Refund or balance due: withholding minus federal income tax. FICA and state tax are shown separately and are not netted against withholding here.
Net income: total income minus federal tax, FICA, and state tax. It is not the same as take-home pay if you have pre-tax deductions, credits, or local taxes.

Assumptions and limitations

This calculator uses the standard deduction or one itemized amount, not a full Schedule A. It does not include tax credits, the alternative minimum tax, capital gain and qualified dividend preferential rates, self-employment tax, estimated tax penalties, dependent-related rules, or state-specific brackets. The state tax is a single flat rate applied to total income.

Withholding is compared with federal income tax only. Employers withhold FICA and state tax separately, and the calculator reports those amounts without reconciling them to a W-2. The result is a planning estimate, not a tax return.

Frequently asked questions

Why do I owe tax if my paycheck had withholding?

Withholding is an estimate. If too little was withheld for your filing status, income, or deductions, the difference is a balance due. The calculator compares withholding with federal income tax only, so it does not include FICA or state tax in that comparison.

What is the difference between marginal and effective rate?

The marginal rate is the rate on the next dollar of taxable income. The effective rate is the total federal tax divided by total income. A household can have a 22% marginal rate and a much lower effective rate because the lower brackets are taxed at lower rates.

Does this calculator include Social Security and Medicare?

Yes. It estimates the employee-side Social Security tax at 6.2% up to the annual wage base, Medicare at 1.45%, and the 0.9% Additional Medicare Tax above the filing-status threshold. It does not calculate the employer share or self-employment tax.

Can I use this for 2026?

Yes. Select 2026 to use the 2026 brackets and standard deduction. The 2026 figures are based on the IRS inflation-adjustment revenue procedure and may be updated by later legislation. Confirm the final numbers with the IRS before filing.

Source

References:

Disclaimer

This calculator is for informational and educational purposes only. It is not tax advice or a tax return. Tax law, brackets, deductions, and credits change. Confirm your situation with the IRS instructions and a qualified tax professional.

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