Federal Income Tax
We apply the 2025 IRS progressive tax brackets to your taxable income. Taxable income = gross income − 401(k) contributions − benefits deductions − standard deduction ($15,000 single / $30,000 married / $22,500 head of household).
State Income Tax
Applied to your adjusted gross income (after 401k and benefits) using each state's 2025 rates. Nine states have no income tax: AK, FL, NV, NH, SD, TN, TX, WA, WY.
Local / City Tax
Applied where applicable using official municipal tax rates. Most common in Ohio, Pennsylvania, Kentucky, Indiana, Michigan, and Maryland. Applied to AGI at a flat rate.
FICA (Social Security + Medicare)
Social Security: 6.2% on wages up to $176,100. Medicare: 1.45% on all wages, plus 0.9% on wages above $200,000. Applied to wages after 401(k) and HSA/FSA deductions, which are FICA-exempt.
401(k)
Traditional 401(k) contributions are pre-tax: they reduce federal, state, and FICA (for the portion exempt) tax bases. Capped at $23,500 in 2025 regardless of the percentage entered.
Benefits (Medical, Dental, Vision)
Employer-sponsored health premiums are typically pre-tax under Section 125 cafeteria plans, reducing federal and state taxable income. We apply them before calculating federal and state taxes.
HSA / FSA
HSA and FSA contributions are exempt from federal, state, and FICA taxes. We subtract them before calculating all three.
Disclaimer
This calculator uses the standard deduction and does not account for itemized deductions, tax credits (Child Tax Credit, EITC, etc.), AMT, or other personal circumstances. Results are estimates. Always verify with a tax professional.