Trump Tax Calculator — 2025 Federal Income Tax (TCJA Brackets)

Formula

How this is calculated

The US federal income tax is marginal and progressive: each bracket rate applies only to the slice of income within that bracket, not to all income. The Tax Cuts and Jobs Act of 2017 reduced rates across most brackets and nearly doubled the standard deduction. For 2025 (IRS Rev. Proc. 2024-40), the standard deduction is $15,000 for single filers and $30,000 for married filing jointly — subtract this from gross income to get taxable income before applying the brackets.

This calculator applies the seven 2025 TCJA tax brackets to your taxable income: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The effective tax rate (total tax ÷ gross income) is usually well below the marginal rate because the lower brackets apply to the first dollars of income. For example, a single filer earning $75,000 with the standard deduction has taxable income of $60,000 — only the slice above $48,475 is taxed at 22%; the first $11,925 is taxed at 10% and the next $36,550 at 12%.

This covers federal income tax only. It does not include state income taxes (which vary widely), FICA payroll taxes (6.2% Social Security + 1.45% Medicare on wages), the Alternative Minimum Tax, tax credits (child tax credit, earned income credit, etc.), capital gains rates, or self-employment tax. For a complete picture, consult a tax professional or use IRS Free File.