US Federal Income Tax Calculator
Estimate your 2024 federal income tax with the standard deduction. See your bracket-by-bracket breakdown, effective rate, and take-home pay.
Your 2024 federal tax
Bracket-by-bracket breakdown
| Bracket | Rate | Taxed in bracket | Tax |
|---|
This estimates federal income tax only. It does not include state income tax, Social Security (6.2%), Medicare (1.45%), or additional taxes on high earners.
2024 federal tax brackets
The US uses a progressive tax system — each portion of your income is taxed at a different rate. Someone in the "22% bracket" doesn't pay 22% on their whole income, only on the dollars that fall inside that bracket.
Single filers (2024)
| Taxable income | Rate |
|---|---|
| $0 – $11,600 | 10% |
| $11,600 – $47,150 | 12% |
| $47,150 – $100,525 | 22% |
| $100,525 – $191,950 | 24% |
| $191,950 – $243,725 | 32% |
| $243,725 – $609,350 | 35% |
| $609,350+ | 37% |
Married filing jointly (2024)
| Taxable income | Rate |
|---|---|
| $0 – $23,200 | 10% |
| $23,200 – $94,300 | 12% |
| $94,300 – $201,050 | 22% |
| $201,050 – $383,900 | 24% |
| $383,900 – $487,450 | 32% |
| $487,450 – $731,200 | 35% |
| $731,200+ | 37% |
How the math actually works
Say you're single and earned $60,000 in 2024. Take the standard deduction of $14,600, leaving $45,400 taxable. Now stack the brackets:
- First $11,600 taxed at 10% = $1,160
- Next $33,800 ($11,600 to $45,400) taxed at 12% = $4,056
- Total: $5,216 — an effective rate of 8.7%, even though your marginal bracket is 12%.
What this calculator doesn't include
To keep it focused, this calculator estimates federal income tax only. Your actual paycheck also has:
- Social Security tax: 6.2% up to $168,600 (2024 wage base).
- Medicare tax: 1.45% on all wages, plus 0.9% additional on wages over $200k single / $250k MFJ.
- State income tax: ranges from 0% (TX, FL, WA, etc.) to 13.3% (CA).
- Credits: Child Tax Credit, EITC, retirement saver's credit, and dozens more can reduce your actual bill.
FAQ
What tax year does this calculator use?
This uses the 2024 federal tax brackets and the 2024 standard deductions ($14,600 single / MFS, $29,200 MFJ, $21,900 HoH) — the numbers you file on your 2025 return for income earned in 2024. It does not include state income tax, Social Security, Medicare, or the Additional Medicare Tax.
What's the difference between marginal and effective tax rate?
Your marginal rate is the rate you pay on the last dollar you earned — the top bracket your income reaches. Your effective rate is total tax divided by total taxable income — always lower than your marginal rate because of the way brackets stack. For most middle-income earners the effective rate is roughly 10–15%.
Does this include the standard deduction?
Yes — we automatically subtract the standard deduction for your filing status. If you itemise instead (mortgage interest, SALT, charity), enter your gross income minus your itemised deductions instead of your gross income.
Why do I owe tax if my paycheck already withheld?
Withholding is an estimate. If it's higher than your actual liability, you get a refund; if lower, you owe. Adjust your W-4 with your employer to change how much is withheld — the IRS Tax Withholding Estimator will tell you what to put down.