Tax Bracket Year Comparison Calculator
Compare your federal income tax across different tax years and filing statuses.
See how tax brackets affect your total tax bill.
Tax brackets work on a marginal (progressive) system — not a flat rate. Each dollar of income is taxed only at the rate for the bracket it falls into. This calculator shows your effective tax rate and compares two income scenarios side by side.
How marginal taxation works:
Tax in Each Bracket = (Bracket Upper − Bracket Lower) × Bracket Rate
Total Tax = Sum of Tax Across All Brackets You Enter
Effective Tax Rate = Total Tax / Taxable Income
2025 Federal Tax Brackets (Single filers):
| Bracket | Income Range | Rate |
|---|---|---|
| 1 | $0 – $11,925 | 10% |
| 2 | $11,926 – $48,475 | 12% |
| 3 | $48,476 – $103,350 | 22% |
| 4 | $103,351 – $197,300 | 24% |
| 5 | $197,301 – $250,525 | 32% |
| 6 | $250,526 – $626,350 | 35% |
| 7 | $626,351+ | 37% |
Standard Deduction 2025: $15,000 (single) | $30,000 (married filing jointly)
Taxable Income = Gross Income − Standard Deduction (or Itemized)
Worked example — $85,000 gross income (single):
- Taxable income: $85,000 − $15,000 = $70,000
- 10% on $11,925 = $1,192.50
- 12% on ($48,475 − $11,925) = 12% × $36,550 = $4,386
- 22% on ($70,000 − $48,475) = 22% × $21,525 = $4,735.50
- Total federal tax: $10,314
- Effective rate: 10,314 / 85,000 = 12.1%
- Marginal rate: 22% (the bracket your last dollar falls into)
The effective rate — not the marginal rate — is what you actually pay as a percentage of your income.
How we build and check this calculator
This calculator runs entirely in your browser, so the numbers you enter stay on your device. The math behind it is written by hand and tested against worked examples and standard references before the page goes live.
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