US Tax Calculator
Estimate your federal and state income tax, Social Security, Medicare, and take-home pay. Includes all 50 states and DC with breakdown by pay frequency.
Net Pay
$60,052
Federal Tax
$10,541
State Tax
$7,905
Effective Rate
29.4%
| Item | Yearly |
|---|---|
| Gross Pay | $85,000 |
| Federal Tax | $10,541 |
| State Tax (CA @ 9.3%) | $7,905 |
| Social Security | $5,270 |
| Medicare | $1,233 |
| Net Pay | $60,052 |
Tax Rules Current As Of: June 2026
This calculator uses United States tax rates for 2026. Tax rules are sourced from Internal Revenue Service (IRS). Rates are periodically verified but may not reflect the most recent changes.
Estimate Only — Not Tax Advice
This calculator provides simplified estimates for informational purposes only. Results may not account for all deductions, credits, surcharges, or individual circumstances applicable to your situation. Always consult a qualified tax professional or chartered accountant for accurate tax filing.
Assumptions
- Taxpayer is a resident individual
- Only employment/salary income is considered
- Standard deduction is applied automatically
- No capital gains, business income, or foreign income
- Single federal return, one filing status selected
- Standard deduction applied (not itemizing)
- State taxes use flat-rate approximations
- W-2 employment income only
Limitations
- This is an estimation tool — results may differ from official calculations
- Does not account for all possible credits, exemptions, or surcharges
- State/local tax rules may not be fully represented
- Tax laws change frequently — verify against official sources before filing
- Not a substitute for professional tax advice
- Does not calculate Alternative Minimum Tax (AMT)
- Tax credits (child tax, EITC, education) not included
- Local/city taxes (NYC, SF, etc.) not included
- State rates are simplified flat approximations — actual state brackets differ
- Does not handle self-employment tax (Schedule SE)
How the US Tax Calculator Works
This calculator estimates your total federal income tax, state income tax, Social Security, and Medicare (FICA) based on your gross annual salary, filing status, and state of residence. It applies the progressive federal brackets, standard deduction, and flat-rate state approximations to compute your net take-home pay across different pay frequencies.
Federal Tax Formula (Single Filer 2025)
Taxable Income = Gross − Standard Deduction ($14,600) Tax = Sum of (income in each bracket × bracket rate) FICA: Social Security 6.2% (up to $168,600) + Medicare 1.45% (all wages) + 0.9% Additional Medicare (over $200K)
Worked Example — $85,000 Single Filer in California
- • Gross Income: $85,000
- • Standard Deduction: −$14,600
- • Federal Taxable: $70,400
- • Federal Tax: 10% on $11,600 + 12% on $35,550 + 22% on $23,250 = $11,573
- • California State Tax (~9.3% approx): ~$4,400
- • Social Security (6.2%): $5,270
- • Medicare (1.45%): $1,233
- • Total Deductions: ~$22,476 | Take-Home: ~$62,524/year ($5,210/month)
How to Interpret Results
Your marginal rate is the rate on your next dollar of income (22% in the example above). Your effective rate is total federal tax ÷ gross income (~13.6%). These are very different numbers — the effective rate reflects what you actually pay overall. State taxes add another layer: a $85K earner in Texas (0%) keeps roughly $4,400 more per year than the same salary in California.
Practical Use Cases
- Comparing job offers in different states — see the real take-home difference
- W-4 withholding planning — ensure you are not over- or under-withholding
- Retirement contribution optimization — see how 401(k) contributions reduce taxable income
- Freelance vs W-2 comparison — understand FICA impact when self-employed (double the rate)
- Bonus tax impact — determine your marginal rate to estimate bonus tax withholding
Common Mistakes
- Confusing marginal with effective rate — you do NOT pay 22% on all income just because you are in the 22% bracket
- Forgetting FICA is separate from income tax — Social Security + Medicare adds ~7.65% on top of income tax
- Ignoring state tax variation — moving from CA (13.3% max) to TX (0%) can save $5K–$20K annually
- Not adjusting W-4 after life changes — marriage, children, or side income require withholding updates
- Overlooking the Social Security wage base cap — you stop paying the 6.2% after $168,600 in wages
Frequently Asked Questions
How does the US federal income tax work?
The US uses a progressive bracket system For 2025: 10% ($0-$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), and 37% (above $609,350) for single filers. Only income within each bracket is taxed at that rate.
What is FICA and how much is it?
FICA includes Social Security (6.2% on first $168,600 of wages) and Medicare (1.45% on all wages, plus 0.9% additional Medicare tax on wages over $200,000). Your employer matches the base amounts. FICA is calculated on gross income before deductions.
Which states have no income tax?
Nine states have no state income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. However, these states may have higher property taxes or sales taxes to compensate.
What is the standard deduction For 2025?
For tax year 2025: Single filers get $14,600, Married Filing Jointly gets $29,200, and Head of Household gets $21,900. You should itemize only if your deductions exceed these amounts.
Is this calculator accurate for tax filing?
This calculator estimates federal and state taxes using current tax year brackets and flat-rate state approximations. It does not account for credits (child tax, EITC), AMT, local taxes, or multi-state filing. Use for planning purposes and consult a CPA for actual filing.