Your tax,
in brackets.
Move the cursor along the scale. Every bracket slice is a direct read from the statutory table of record — no approximation, no rounding.
Seven federal brackets from 10% to 37%. The standard deduction shields the first $16,100 of income from any federal tax.
- Top rate: 37%
- Brackets: 7
- Deduction: Standard deduction $16,100 (single)
- Social contributions: FICA: 6.2% Social Security (cap $184,500) + 1.45% Medicare (no cap)
How Income Tax Works in United States
The US federal system uses seven progressive brackets, but most workers never reach the top three. After the $16,100 standard deduction, a $75,000 salary leaves $58,900 of taxable income — placing most of it in the 12% and 22% brackets. FICA (Social Security + Medicare) layers on top at a combined 7.65% up to the wage base. State taxes are separate and vary from 0% (Texas, Florida) to 13.3% top (California).
Worked example. On a $75,000 salary, federal income tax is $7,670 and FICA $5,738 — leaving $61,592 federal take-home, before state taxes.
What this calculator shows. Move the slider in the calculator above to your gross salary. Every figure — tax owed, effective rate, marginal rate, social contributions, take-home — is computed bracket-by-bracket from the IRS Rev. Proc. 2025-32 statutory tables. There is no estimation or rounding.
How We Calculate United States Income Tax
Brackets, thresholds, and contribution rates come directly from IRS Rev. Proc. 2025-32, published by the Internal Revenue Service (IRS). We do not estimate, smooth, or interpolate.
Income tax is computed bracket-by-bracket on income after the standard deduction. Mandatory social contributions are layered on top, applying statutory caps where they exist.
Single filer, gross employment income, no other deductions or credits. Federal — state/local taxes apply separately — regional taxes (if any) shown separately.
Tables are reviewed annually when each authority publishes its update. See the data methodology page for full citations.