California Salary Calculator

US federal income tax is progressive: different slices of your income are taxed at increasing rates. For the 2025 tax year there are seven brackets — 10%, 12%, 22%, 24%, 32%, 35% and 37%. The rates apply to your taxable income, which is your gross salary minus the standard deduction ($15,000 for single filers) and any pre-tax contributions such as a traditional 401(k). Only the income that falls inside each bracket is taxed at that bracket’s rate, so a $75,000 salary is never taxed entirely at 22% — the first $11,925 is taxed at just 10%.

FICA (Federal Insurance Contributions Act) is the payroll tax that funds Social Security and Medicare. The Social Security portion is 6.2% of wages up to the annual wage base of $176,100, and the Medicare portion is 1.45% on all wages with no cap. An additional 0.9% Medicare surtax applies to wages above $200,000 for single filers ($250,000 married filing jointly). Together the standard FICA rate is 7.65%, and it is withheld from every paycheck before you see it.

Contributions to a traditional 401(k) are made pre-tax, so they lower your taxable income dollar for dollar. If you earn $80,000 and contribute 10% ($8,000), you are only taxed on $72,000, saving roughly $1,760 at the 22% marginal bracket. The 2025 employee contribution limit is $23,500, plus a $7,500 catch-up if you are 50 or older. Note that 401(k) contributions still count as wages for Social Security and Medicare, so they reduce income tax but not FICA.

Your marginal tax rate is the rate you pay on your next dollar of income — the top bracket your income reaches. Your effective tax rate is the average across all your income: total tax divided by gross salary. For example, a single filer earning $75,000 has a 22% marginal rate but an effective federal income tax rate closer to 11%, because the first $11,925 is taxed at 10% and the next slice at 12%. This calculator shows both, so you can see the tax on a raise (marginal) versus your overall burden (effective).

It uses the official 2025 federal tax brackets, standard deductions and FICA rates, plus state income tax rates for all 50 states, to give a close estimate of take-home pay for a standard salaried employee. It assumes the standard deduction rather than itemising, and does not model every tax credit (such as the Child Tax Credit) or every local city tax. For most people the result lands within a few percent of their actual paycheck, but it should not be treated as formal tax advice.

The estimate covers federal income tax, state income tax, Social Security and Medicare (FICA). It does not include city or local income taxes (such as New York City), tax credits, capital gains, self-employment tax, or bonuses taxed through supplemental withholding. It also assumes you work the full year on a single salary. For a complete picture of your situation, consult a qualified tax professional or the IRS.