United States Tax Calculator (2026)

Income tax rates and take-home pay for United States

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United States Income Tax Brackets (2025)

Bracket Income Range Rate
10% bracket$0 - $11,92510.0%
12% bracket$11,926 - $48,47512.0%
22% bracket$48,476 - $103,35022.0%
24% bracket$103,351 - $197,30024.0%
32% bracket$197,301 - $250,52532.0%
35% bracket$250,526 - $626,35035.0%
37% bracket$626,351+37.0%

Personal allowance: $15,750

Social Security tax

Bracket Income Range Rate
Social Security employee rate$0 - $176,1006.2%
No tax above wage base$176,101+0.0%

Capped at $10,918 per year

Medicare hospital insurance tax

Bracket Income Range Rate
Medicare employee rate$0+1.5%

Additional Medicare tax

Bracket Income Range Rate
Additional Medicare tax on wages over threshold$0+0.9%

Applies when income exceeds $200,000

Key Facts

Tax Year

2025

Currency

USD

Top Rate

37.0%

Brackets

7 brackets

Allowance

$15,750

Social Contributions

2 items

Assumptions

  • · Model assumes single filer with standard deduction; no state/local income tax included as it varies by jurisdiction.
  • · Standard deduction of USD 15,750 applied for single filers in 2025.
  • · Social Security tax capped at USD 176,100 of wages; Medicare tax applies to all wages with 0.9% additional Medicare tax on wages over USD 200,000.
  • · Alternative Minimum Tax (AMT) excluded as it applies to high-income taxpayers with specific preference items.
  • · Long-term capital gains rates and estate/gift taxes excluded as they apply to investment income, not employment income.
  • · Additional Medicare tax of 0.9% modeled as a surcharge on wages exceeding USD 200,000.
  • · Child tax credits and other refundable credits excluded as model represents a single person with no dependents.
  • · State and local income taxes excluded; federal tax only.
  • · Model excludes employer-only Social Security and Medicare contributions.

Frequently asked questions

What is the top income tax rate in United States?

The highest marginal income tax rate in United States is 0.4%. Your effective tax rate will be lower depending on your income level.

How many tax brackets does United States have?

United States has 7 income tax brackets. Income is taxed in brackets - you only pay the higher rate on income above each threshold, not on your entire income.

How is take-home pay calculated in United States?

Take-home pay in United States is your gross salary minus income tax, social contributions, and any applicable surcharges. Use the calculator above to see an exact breakdown for your salary.

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