US Federal Tax Brackets
Uses 2025 US tax year (returns filed in 2026) brackets and standard deduction. Federal income tax only – FICA and state taxes not included.
How Tax Brackets Work
The U.S. uses a progressive (marginal) tax system. This means your income is taxed at different rates as it moves through each bracket. You don't pay your top bracket rate on all your income — only on the portion that falls within that bracket.
For example, a single filer earning $60,000 pays 10% on the first $11,925 of taxable income, 12% from $11,926 to $48,475, and 22% on the remainder. The effective tax rate is lower than the marginal rate.
Understanding your effective rate helps you calculate your true after-tax hourly rate. A $60,000 salary converts to $28.85/hr before tax; after estimated federal income tax of $5,071.5 (8.45% effective, 2025 tax year), the federal-only after-tax rate is approximately $26.41/hr. FICA and state taxes reduce it further.
2025 Federal Tax Brackets – Single Filers
2025 US tax year (returns filed in 2026). Rates apply to taxable income after deductions. Standard deduction for single filers: $15,750.
| Taxable Income | Tax Rate | Tax on Bracket |
|---|---|---|
| $0 – $11,925 | 10% | $0 – $1,192.50 |
| $11,926 – $48,475 | 12% | $1,192.50 – $5,578.50 |
| $48,476 – $103,350 | 22% | $5,578.50 – $17,651.00 |
| $103,351 – $197,300 | 24% | $17,651.00 – $40,199.00 |
| $197,301 – $250,525 | 32% | $40,199.00 – $57,231.00 |
| $250,526 – $626,350 | 35% | $57,231.00 – $188,769.75 |
| $626,351+ | 37% | $188,769.75+ |
2025 Federal Tax Brackets – Married Filing Jointly
Tax rates for married couples filing jointly. Standard deduction: $31,500.
| Taxable Income | Tax Rate | Tax on Bracket |
|---|---|---|
| $0 – $23,850 | 10% | $0 – $2,385.00 |
| $23,851 – $96,950 | 12% | $2,385.00 – $11,157.00 |
| $96,951 – $206,700 | 22% | $11,157.00 – $35,302.00 |
| $206,701 – $394,600 | 24% | $35,302.00 – $80,398.00 |
| $394,601 – $501,050 | 32% | $80,398.00 – $114,462.00 |
| $501,051 – $751,600 | 35% | $114,462.00 – $202,154.50 |
| $751,601+ | 37% | $202,154.50+ |
Effective Tax Rate by Salary
Estimated federal tax for single filers using the standard deduction. Shows how effective rates differ from marginal rates.
| Annual Salary | Est. Fed Tax | Effective Rate | Hourly (Pre-tax) |
|---|---|---|---|
| $30,000 | $1,471.5 | 4.91% | $14.42 |
| $50,000 | $3,871.5 | 7.74% | $24.04 |
| $60,000 | $5,071.5 | 8.45% | $28.85 |
| $75,000 | $7,949 | 10.60% | $36.06 |
| $100,000 | $13,449 | 13.45% | $48.08 |
| $120,000 | $17,867 | 14.89% | $57.69 |
| $150,000 | $25,067 | 16.71% | $72.12 |
Federal income tax only, using the $15,750 standard deduction for 2025 (single filer). FICA, state, and local taxes are not included. Actual tax liability varies based on deductions, credits, and filing status.
Marginal vs. Effective Tax Rate
Marginal tax rate is the rate applied to your last dollar of income. If you earn $70,000, your marginal rate is 22%, but that rate only applies to taxable income above $48,475.
Effective tax rate is your total tax divided by total income. It represents the true percentage of income you pay in federal taxes. For a $70,000 salary, the estimated effective federal rate is approximately 9.78% (2025 tax year, single filer, standard deduction) — before FICA and state taxes.
When comparing job offers or calculating your real hourly rate from a salary, the effective rate gives a more accurate picture than the marginal rate.
Tax Brackets by Country
Compare income tax systems worldwide. Select a country to see local brackets, rates, and deductions.
United States
Canada
United Kingdom
Australia
New Zealand
Germany
India
Ireland
Singapore
South Africa
Japan
PhilippinesFrequently Asked Questions
For single filers: 10% ($0-$11,925), 12% ($11,926-$48,475), 22% ($48,476-$103,350), 24% ($103,351-$197,300), 32% ($197,301-$250,525), 35% ($250,526-$626,350), and 37% ($626,351+). These apply to the 2025 tax year, filed in 2026.
$15,750 for single filers and $31,500 for married filing jointly, as increased by the One Big Beautiful Bill Act of 2025. These amounts reduce your taxable income before brackets are applied.
Divide your total federal tax liability by your total gross income. Example: $7,949 estimated federal tax on $75,000 income = 10.60% effective rate (single filer, standard deduction).
Most states impose their own income tax. Rates vary from 0% (Texas, Florida, Nevada) to over 13% (California). This page only covers federal taxes.
Your pre-tax hourly rate comes from gross salary. To estimate a federal-only after-tax hourly rate, subtract estimated federal tax first. Example: $60,000 is $28.85/hr gross; after 8.45% effective federal tax it is about $26.41/hr, before FICA and state tax.
No. The U.S. uses marginal brackets. Only income within each bracket is taxed at that rate. Your first dollars of taxable income are always taxed at 10%.
FICA taxes (Social Security at 6.2% and Medicare at 1.45%) total 7.65% and are in addition to income tax. Social Security applies up to the wage base of $176,100 in 2025.
Social Security (6.2%) and Medicare (1.45%) are deducted from every paycheck on top of income tax, reducing your take-home by an additional 7.65% for most workers.