The Calculator · 2025 Tax Year

What you actually owe in 2025.

Enter your Schedule C net income, filing status, and state. We calculate federal income tax, self-employment tax, and state tax using the published 2025 rates — live, in your browser. No signup. No data leaves this page.

Source: IRS Rev. Proc. 2024-40 · State Departments of Revenue · Updated for 2025

The figures here are an estimator for planning, not a tax return. They assume no separate W-2 wages, no QBI deduction (Section 199A), and no state credits. For most single-member LLC owners filing Schedule C, the result is a conservative ceiling on your federal liability.

All math is open and runs locally in your browser. Use it as a sanity check before talking to a CPA, or to compare what a $10k swing in revenue does to your total tax bill across states.

Methodology

How the math works.

Self-employment tax

15.3% on 92.35% of net business income, with the Social Security portion (12.4%) capped at the $176,100 wage base for 2025 and the Medicare portion (2.9%) uncapped. One-half of SE tax is then deducted before federal brackets are applied — that adjustment is built into the result.

Federal income tax

2025 brackets from IRS Rev. Proc. 2024-40, applied to net business income minus the half-of-SE adjustment and minus the standard deduction for the selected filing status ($15,000 single, $30,000 MFJ, $22,500 HoH). QBI is excluded; including it would lower the federal estimate by up to 20% of qualifying income.

State income tax

Each of the 15 states uses its published 2025 rate schedule. Bracketed states (CA, NY, NJ, VA, MA) apply the full bracket walk with the state standard deduction. Flat-rate states (PA, IL, MI, NC, GA, AZ, OH) apply the flat rate after exemptions. Texas, Florida, and Washington have no state income tax. For unlisted states, the result is shown as "not estimated" and the total reflects federal + SE only.