How US take-home pay works (2025)
In the US, this calculator estimates federal deductions: federal income tax plus FICA (Social Security and Medicare). It uses the 2025 brackets for a single filer taking the standard deduction of $15,000. A 401(k) contribution is pre-tax, so it lowers your income-taxable pay — but not your FICA.
Federal income tax is progressive: only the slice of income inside each bracket is taxed at that bracket's rate. On top of income tax, Social Security takes 6.2% up to the 2025 wage base of $176,100, and Medicare takes 1.45% of all wages (plus 0.9% more above $200,000).
| Taxable income | Rate |
|---|---|
| Up to $11,925 | 10% |
| $11,926 to $48,475 | 12% |
| $48,476 to $103,350 | 22% |
| $103,351 to $197,300 | 24% |
| $197,301 to $250,525 | 32% |
| $250,526 to $626,350 | 35% |
| Over $626,350 | 37% |
Common questions
Does this include state income tax?
No. It estimates federal income tax and FICA only. Nine states have no income tax; the rest range widely, so add your state's rate for a full picture.
What is FICA?
FICA is the payroll tax that funds Social Security and Medicare. Social Security is 6.2% of wages up to an annual cap ($176,100 in 2025); Medicare is 1.45% of all wages, with an extra 0.9% above $200,000.
Does a 401(k) reduce my taxes?
A traditional 401(k) contribution is pre-tax, so it lowers your federal income tax. It does not reduce FICA, which is charged on your gross wages.
Is this for a single filer?
Yes. The brackets and $15,000 standard deduction here are for a single filer. Married-filing-jointly brackets are roughly double and the standard deduction is $30,000, so a dual-income household's figure differs.
Educational estimate of federal deductions for a single filer taking the standard deduction. It excludes state and local taxes, credits, and other adjustments.
- 1.Federal income tax rates and brackets — Internal Revenue Service
- 2.Topic no. 751, Social Security and Medicare withholding rates — Internal Revenue Service