Tax Year 2025 RulesIRS IRB 2025-45 / P.L. 119-21 (OBBBA)

2025 Federal Income Tax Calculator

Deterministic federal tax estimation for tax year 2025. Computes your progressive bracket breakdown, statutory $15,750 Single / $31,500 MFJ standard deduction, and withholding balance.

Looking for next year's numbers? View the 2026 Federal Income Tax Calculator with updated inflation thresholds.
Switch to 2026 Calculator

Taxpayer Inputs

Enter your income and filing status for official IRS progressive bracket computation.

$

Box 1 of your Form W-2

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Taxable interest, non-qualified dividends, or other ordinary income

$

Box 2 of your Form W-2 (taxes already paid)

Standard Deduction (2025):$15,750.00

Statutory standard deduction for your selected status. Schedule A itemized deductions are not part of this baseline calculation.

2025 Standard Deduction Amounts

Official amounts established under P.L. 119-21 (One Big Beautiful Bill Act):

  • Single:$15,750
  • Married Filing Jointly:$31,500
  • Head of Household:$23,625
  • Married Filing Separately:$15,750

2025 Single Bracket Thresholds

Taxable income brackets under Rev. Proc. 2024-40 (§ 3.01):

  • 10% Bracket$0 – $11,925
  • 12% Bracket$11,925 – $48,475
  • 22% Bracket$48,475 – $103,350
  • 24% Bracket$103,350 – $197,300
  • 32% Bracket$197,300 – $250,525
  • 35% Bracket$250,525 – $626,350
  • 37% BracketOver $626,350

2025 Tax Year Frequently Asked Questions

What is the standard deduction for tax year 2025?

Under IRS IRB 2025-45 and P.L. 119-21 (One Big Beautiful Bill Act), the 2025 standard deduction is $15,750 for Single filers and Married Filing Separately, $31,500 for Married Filing Jointly, and $23,625 for Head of Household.

What is the 2025 Social Security maximum taxable wage base?

The Social Security Administration set the 2025 maximum taxable wage base limit at $176,100. Earnings beyond $176,100 are exempt from the 12.4% Social Security portion of FICA and SECA taxes.

What are the federal income tax brackets for 2025?

The seven 2025 federal tax rates remain 10%, 12%, 22%, 24%, 32%, 35%, and 37%, with brackets starting at $0, $11,925, $48,475, $103,350, $197,300, $250,525, and $626,350 for Single filers.

How does this differ from the 2026 tax year?

For 2026 under Rev. Proc. 2025-32, standard deductions increase to $16,100 (Single) and $32,200 (MFJ), and the Social Security cap increases to $184,500.