Federal income tax applies nationwide, regardless of which state you live in. It is the starting point for every paycheck and income tax estimate, and it works together with Social Security, Medicare, state income tax, local income tax, deductions, credits, benefits, and withholding choices.
This page brings the core federal tax tables together in one place: federal income tax brackets, federal deductions, FICA payroll tax rates, Social Security limits, Medicare rates, and links to the calculators that turn the tables into a practical paycheck estimate.
The tables below are generated from the PaycheckNet tax database, so the figures can be maintained year to year and stay aligned with the payroll and tax calculators across the site.
Federal income tax brackets
| Tax Rate | Single | Married (Joint) | Married (Separate) | Head of Household |
|---|---|---|---|---|
| 10% | Up to $12,400 | Up to $24,800 | Up to $12,400 | Up to $17,700 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $12,400 – $50,400 | $17,700 – $67,450 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $50,400 – $105,700 | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,775 | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,775 – $256,225 | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 | $512,450 – $768,600 | $256,225 – $384,300 | $256,225 – $640,600 |
| 37% | Over $640,600 | Over $768,600 | Over $384,300 | Over $640,600 |
Brackets apply to federal taxable income — income after deductions and exemptions, not your gross salary. The U.S. system is progressive: each rate applies only to the income inside its own bracket, never to your whole income.
The federal income tax system is progressive. That means different layers of taxable income can be taxed at different rates. Your marginal federal tax rate is the rate applied to your next dollar of taxable income, while your effective federal tax rate is the average rate across all of your taxable income.
Federal deductions and taxable income
| Filing Status | Standard Deduction | Extra if 65+ or Blind (each) |
|---|---|---|
| Single | $16,100 | $2,050 |
| Married Filing Jointly | $32,200 | $1,650 |
| Married Filing Separately | $16,100 | $1,650 |
| Head of Household | $24,150 | $2,050 |
The standard deduction is subtracted from income before the tax brackets apply — it is the amount everyone can earn federally tax-free. Filers who are 65 or older or blind add the extra amount once per qualifying condition.
Federal tax brackets apply to taxable income, not necessarily to gross pay. Your taxable income can be affected by the standard deduction, itemized deductions, pre-tax retirement contributions, health benefits, tax credits, filing status, and other federal rules. The deduction table above shows the federal deduction data available in the PaycheckNet database.
Social Security and Medicare taxes
| Employee Rate | Wage Limit | |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages above $200,000 (single / head of household), $250,000 (married filing jointly), $125,000 (married filing separately) |
FICA comes out of every paycheck in every state and is separate from income tax. Employers pay a matching share on top of these employee rates; self-employed workers pay both halves through self-employment tax.
FICA taxes are separate from federal income tax. Social Security tax applies up to the annual wage base, while Medicare tax applies more broadly and can include an additional Medicare tax for higher earners. Because FICA is calculated differently from income tax, it is important to review both tables when estimating take-home pay.
Federal tax vs. state tax
Federal tax applies across the United States, but state tax depends on where you live and work. Some states have no broad wage income tax, some use a flat rate, and others use graduated brackets. After reviewing the federal tables, choose your state from the Tax Tables page to see the state-specific layer that applies to you.
Work out your federal take-home pay impact
To turn these federal tables into a practical paycheck estimate, use the payroll calculator and select your state, filing status, pay frequency, and deductions. To compare how federal tax combines with different state tax systems, use the tax comparison calculator.
Frequently asked questions
Is federal income tax flat or progressive?
Federal income tax is progressive. Different layers of taxable income can be taxed at different rates, so your marginal rate and effective rate are not always the same.
Are Social Security and Medicare part of federal income tax?
No. Social Security and Medicare are federal payroll taxes under FICA. They are separate from federal income tax and are calculated under different rules.
Do federal tax brackets apply before or after deductions?
Federal tax brackets apply to taxable income. Taxable income is calculated after applying the deductions and adjustments that apply to your filing situation.
Do state tax brackets replace federal tax brackets?
No. State tax is separate from federal tax. Most taxpayers who owe state income tax still need to calculate federal income tax first, then add the state and local layers that apply to them.