God forbid you live in NYC and it can gonna to 42%
If they're married the rates are 29.62% (W-2) and 30.97% (non-W-2), under the same assumption that they do not do anything to qualify for either reduced taxable income or any kind of rebate or credit.
Most people don't make $1 million, and those that do have ways to reduce their tax burden quite a bit without much trouble.
EDIT: Small modifications to the numbers above, they were off by about 0.4% to 0.5%.
And if your income is $1,000,000 you still only pay $10,453 in social security tax.
Around $350,000 gets you to a 24.8% effective federal income tax rate if you're single and only take the standard deductible, $700k if married. That puts you in the top 3% and 1%, respectively, of incomes in the US these days.
But that gets reduced when you include things like tax advantaged retirement accounts, various tax credits, dependents, paying for health insurance, possibly being able to itemize (more likely at those incomes than the US median income). So really you have to be making something like $400k-500 as a single person to hit 25%, and $800k+ for a married person.
