2025 federal brackets at a glance
Brackets are inflation-adjusted each year. The standard deduction rose to $15,000 (single) / $30,000 (MFJ) / $22,500 (HoH) for 2025.
- • Single: 10% to $11,925 → 12% → 22% → 24% → 32% → 35% → 37% above $626,350.
- • MFJ: 10% to $23,850 → 12% → 22% → 24% → 32% → 35% → 37% above $751,600.
- • Social Security wage base (2025): $176,100. Earnings above are SS-exempt but still owe 1.45% Medicare (+0.9% Additional Medicare > $200k single).
Pre-tax accounts that lower your bill
Every dollar into a traditional 401(k), HSA, or pre-tax health premium reduces taxable income at your marginal rate. For a 24%-bracket earner, $10,000 into a 401(k) saves $2,400 federal — and often another $400–900 in state tax.
- • 401(k) / 403(b) employee deferral 2025: $23,500 ($31,000 with 50+ catch-up).
- • HSA 2025: $4,300 self-only / $8,300 family ($1,000 catch-up at 55+).
- • Traditional IRA: $7,000 / $8,000, deductibility phases out by income + workplace plan coverage.
FAQ
Why is my paycheck withholding higher than this estimate?
Withholding tables (W-4) are conservative on purpose so you don't owe at filing. Your true liability is closer to what we estimate here. Many people get refunds because they over-withhold.
Does this include the Additional Medicare tax?
Wages above $200,000 (single) / $250,000 (MFJ) implicitly trigger the 0.9% Additional Medicare. We don't break it out on a separate line at this view.
Where do refundable credits like the CTC fit?
We don't model individual credits (CTC, EITC, dependent care). Those reduce liability further. Confirm with your filing software or accountant.
Important: this is not tax advice
Calculations use simplified, current published brackets for United States (2025). US estimates layer the selected state's 2025 income tax rate on top of federal — local city taxes (e.g. NYC, Philadelphia) and progressive within-state brackets are not modelled.They do not account for credits, alternative minimum tax, the Net Investment Income Tax, foreign income, R&D credits, or your personal circumstances. Always confirm with a licensed CPA, chartered accountant, or registered tax agent before filing.