Federal Income Tax Calculator (Single Filer)
Estimate your U.S. federal income tax as a Single filer for the current tax year. See your marginal tax bracket, effective tax rate, and a full bracket-by-bracket breakdown.
This tool is for educational estimates only and does not replace professional tax advice.
Single Filer Tax Estimate
Enter your approximate total annual income before adjustments.
Drag to quickly see how your tax and marginal rate change with income.
Summary
Tax breakdown by bracket
Enter your income and click “Calculate” to see how much tax you pay in each bracket.
How this federal income tax calculator for Single filers works
This calculator estimates your U.S. federal income tax as a Single filer using the official IRS tax brackets for the selected year. It applies the brackets progressively, just like the IRS does: each slice of your taxable income is taxed at its own rate.
Step-by-step calculation
- Start with total income – wages, salary, bonuses, interest, etc.
-
Subtract deductions:
- Standard deduction for Single (default), or
- Your itemized deductions if you choose that option, or
- No deductions (for comparison only).
- Result = taxable income.
- Apply the Single tax brackets for the chosen year to that taxable income.
Taxable income formula
\[ \text{Taxable income} = \max\bigl(0,\ \text{Total income} - \text{Deductions}\bigr) \]
Total tax (progressive brackets)
\[ \text{Total tax} = \sum_{\text{each bracket}} \bigl(\text{Taxed amount in bracket} \times \text{Bracket rate}\bigr) \]
Current Single filer tax brackets
The tables below show the Single tax brackets used by this calculator. Thresholds are rounded to the nearest dollar.
2024 federal income tax brackets – Single
| Rate | Taxable income (Single) |
|---|---|
| 10% | Up to $11,600 |
| 12% | $11,601 – $47,150 |
| 22% | $47,151 – $100,525 |
| 24% | $100,526 – $191,950 |
| 32% | $191,951 – $243,725 |
| 35% | $243,726 – $609,350 |
| 37% | Over $609,350 |
2025 projected federal income tax brackets – Single
2025 brackets are projected based on current law and inflation adjustments and may change if Congress updates the tax code.
| Rate | Taxable income (Single) |
|---|---|
| 10% | Up to $11,900 |
| 12% | $11,901 – $48,500 |
| 22% | $48,501 – $103,000 |
| 24% | $103,001 – $196,000 |
| 32% | $196,001 – $249,000 |
| 35% | $249,001 – $622,000 |
| 37% | Over $622,000 |
Key concepts: marginal vs. effective tax rate
- Marginal tax rate – the rate that applies to your last dollar of taxable income (your tax bracket).
- Effective tax rate – your total tax divided by your total income: \[ \text{Effective rate} = \frac{\text{Total tax}}{\text{Total income}} \]
Because the U.S. system is progressive, your effective rate is lower than your marginal rate. Only the income that falls into a higher bracket is taxed at that higher rate.
Limitations and what this calculator does not include
This tool focuses on the core federal income tax brackets for Single filers. It does not currently model:
- Tax credits (Child Tax Credit, education credits, etc.)
- Additional taxes (Net Investment Income Tax, self-employment tax, AMT)
- Phase-outs, surtaxes, or special rules for specific income types
- State or local income taxes
For complex situations, large capital gains, or business income, consider consulting a qualified tax professional or using full-featured tax software.
FAQ
Is this calculator only for Single filers?
Yes. This page is dedicated to the Single filing status. Other filing statuses (Married Filing Jointly, Married Filing Separately, Head of Household) have different brackets and standard deductions.
Which income should I enter?
Enter your approximate total annual income before federal income tax: wages, salary, bonuses, freelance income, interest, and other taxable income. The calculator then subtracts your chosen deduction to estimate taxable income.
Does this include Social Security and Medicare (FICA) taxes?
No. This calculator estimates only federal income tax. Payroll taxes such as Social Security and Medicare are separate and are not included in the results.
Are the 2025 brackets final?
2025 values shown here are projected based on current law and expected inflation adjustments. Congress can change tax law, so always verify with the IRS or a tax professional before filing.
Can my effective tax rate be lower than the lowest bracket?
Yes. If your deductions are large relative to your income, your taxable income may be small, and your effective rate (tax ÷ total income) can be well below the 10% bracket rate—or even 0% if your taxable income is zero.