US Federal Tax Brackets
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, 12% on income from $11,926 to $48,475, and 22% on the remainder up to $60,000. The effective tax rate is lower than the marginal rate.
Understanding your effective rate helps you calculate your true after-tax hourly rate. If your salary converts to $28.85/hr before tax and your effective rate is ~14.7%, your after-tax rate is approximately $24.61/hr.
2025 Federal Tax Brackets – Single Filers
Tax rates applied to taxable income after deductions. Standard deduction for single filers: $15,000.
| 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: $30,000.
| 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 | $3,361 | 11.2% | $14.42 |
| $50,000 | $6,617 | 13.2% | $24.04 |
| $60,000 | $8,817 | 14.7% | $28.85 |
| $75,000 | $12,117 | 16.2% | $36.06 |
| $100,000 | $17,651 | 17.7% | $48.08 |
| $120,000 | $22,451 | 18.7% | $57.69 |
| $150,000 | $29,651 | 19.8% | $72.12 |
Assumes standard deduction of $15,000 for 2025. State and local taxes 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 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 effective federal rate is approximately 15.2% — meaning you keep about 84.8% of your gross income before 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+).
Approximately $15,000 for single filers and $30,000 for married filing jointly. These amounts reduce your taxable income before brackets are applied.
Divide your total federal tax liability by your total gross income. Example: $12,117 tax on $75,000 income = 16.2% effective rate.
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 is from gross salary. To find after-tax hourly rate, subtract your effective tax rate. Example: $28.85/hr at 14.7% effective = ~$24.61/hr after federal tax.
No. The U.S. uses marginal brackets. Only income within each bracket is taxed at that rate. Your first dollars 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. They apply up to the Social Security wage base ($168,600 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%.