Formula
- Use the units shown beside each field.
- Results update automatically whenever you change an input.
- Displayed values use up to four decimal places, or scientific notation for very small or large numbers. Calculations use standard floating-point arithmetic; exact integer and fraction tools identify their own precision rules.
- Book expense basis, not necessarily cash tax paid or marginal statutory rate. Positive pretax income required.
Example Calculation
- Income tax expense: 25
- Pretax accounting income: 100
Income tax expense = 25; Pretax accounting income = 100. The primary result is 25.
Frequently asked questions
How do I use this calculator?
Enter income tax expense, pretax accounting income. The result updates automatically. Use Reset to restore the example values.
What method does it use?
effective rate=tax expense/pretax income.. Book expense basis, not necessarily cash tax paid or marginal statutory rate. Positive pretax income required.
Why might a rounded result differ?
The calculation keeps full numeric precision internally, then rounds the displayed result. Rounding intermediate steps by hand can produce a slightly different answer.
Are my inputs saved online?
No. This calculator processes your inputs in your browser. A recently used list stores only calculator names on this device, not your entered values.
Check the assumptions and units before using this result. Read about calculation methods.