Tax year 2025 · Filed in 2026 · Updated September 3, 2026
2025 Tax Calculator
Federal income tax for tax year 2025: the brackets, the standard deduction, the Child Tax Credit and your estimated bill, with the source for each figure.
| Adjusted gross income | $75,000.00 |
| Deduction used | $15,750.00 |
| Taxable income | $59,250.00 |
| Tax before credits | $7,949.00 |
| Child Tax Credit | $0.00 |
| Federal income tax | $7,949.00 |
| Social Security (6.2%) | $4,650.00 |
| Medicare (1.45% + 0.9% above $200k) | $1,087.50 |
| Total federal taxes | $13,686.50 |
How the income tax is built up
| Rate | Taxable income band | Amount in band | Tax |
|---|---|---|---|
| 10% | $0 – $11,925 | $11,925.00 | $1,192.50 |
| 12% | $11,925 – $48,475 | $36,550.00 | $4,386.00 |
| 22% | $48,475 – $103,350 | $10,775.00 | $2,370.50 |
2025 federal income tax brackets
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | $0 – $11,925 | $0 – $23,850 | $0 – $11,925 | $0 – $17,000 |
| 12% | $11,925 – $48,475 | $23,850 – $96,950 | $11,925 – $48,475 | $17,000 – $64,850 |
| 22% | $48,475 – $103,350 | $96,950 – $206,700 | $48,475 – $103,350 | $64,850 – $103,350 |
| 24% | $103,350 – $197,300 | $206,700 – $394,600 | $103,350 – $197,300 | $103,350 – $197,300 |
| 32% | $197,300 – $250,525 | $394,600 – $501,050 | $197,300 – $250,525 | $197,300 – $250,500 |
| 35% | $250,525 – $626,350 | $501,050 – $751,600 | $250,525 – $375,800 | $250,500 – $626,350 |
| 37% | over $626,350 | over $751,600 | over $375,800 | over $626,350 |
Standard deduction: $15,750 single and married filing separately, $31,500 married filing jointly, $23,625 head of household. Social Security wage base $176,100.
What changed from 2024 to 2025
| Item | 2024 | 2025 | Change |
|---|---|---|---|
| Standard deduction (single) | $14,600 | $15,750 | $1,150 |
| Standard deduction (joint) | $29,200 | $31,500 | $2,300 |
| Standard deduction (head of household) | $21,900 | $23,625 | $1,725 |
| 22% bracket starts (single) | $47,150 | $48,475 | $1,325 |
| 37% bracket starts (single) | $609,350 | $626,350 | $17,000 |
| Social Security wage base | $168,600 | $176,100 | $7,500 |
| Child Tax Credit per child | $2,000 | $2,200 | $200 |
| Tax on $60,000, single, standard deduction | $5,216.00 | $5,071.50 | -$144.50 |
Frequently asked questions
What is the standard deduction for 2025?
$15,750 for single filers and married filing separately, $31,500 for married filing jointly and surviving spouses, and $23,625 for heads of household. For 2024 it was $14,600 / $29,200 / $21,900.
What are the 2025 tax brackets for single filers?
10% on taxable income up to $11,925; 12% on taxable income up to $48,475; 22% on taxable income up to $103,350; 24% on taxable income up to $197,300; 32% on taxable income up to $250,525; 35% on taxable income up to $626,350; 37% on taxable income over $626,350.
How much tax on $60,000 in 2025?
A single filer with $60,000 of wages and the standard deduction has $44,250 of taxable income and owes about $5,071.50 in federal income tax (effective rate 8.5%). In 2024 the same income owed $5,216.00.
When do I file 2025 taxes?
The 2025 return is filed in 2026; the regular deadline is April 15, 2026 (or the next business day), with an automatic extension to October 15 available for filing, not for paying.
What is the Child Tax Credit for 2025?
$2,200 per qualifying child under 17 and $500 for other dependents, phasing out above $200,000 of modified AGI ($400,000 joint).
What is the Social Security wage base for 2025?
$176,100. Wages above that are not subject to the 6.2% Social Security tax; Medicare's 1.45% has no cap and an extra 0.9% applies above $200,000.
Related calculators
Sources and updates
Figures are for tax year 2025 and were checked against the sources below on . Rates change every January; we review every data file at the start of each year and whenever a state announces a mid-year change.
- IRS, Revenue Procedure 2024-40 (2025 inflation adjustments) as amended by the One Big Beautiful Bill Act (standard deduction $15,750 / $31,500 / $23,625)
- IRS, One Big Beautiful Bill Act provisions: 2025 standard deduction and Child Tax Credit
- Social Security Administration, 2025 contribution and benefit base $176,100
This calculator gives estimates for information only and is not tax, legal or financial advice. Your employer's payroll system, local taxes, benefits and year-to-date wages can change the exact amounts on your pay stub. See how we calculate.