Federal Income Tax Calculator (US, 2026)
Estimate your 2026 federal income tax, marginal rate and effective rate from your income and filing status.
How federal income tax works
The US charges tax in slices, called brackets. Only the part of your taxable income inside each bracket is taxed at that bracket’s rate, so moving into a higher bracket never reduces your take-home pay on the income you already had.
2026 brackets (single)
- 10% up to $12,400
- 12% to $50,400
- 22% to $105,700
- 24% to $201,775
- 32% to $256,225
- 35% to $640,600
- 37% above that
Joint filers have brackets about twice as wide, and the 2026 standard deduction is $16,100 for single filers, $32,200 for joint filers and $24,150 for heads of household (IRS Rev. Proc. 2025-32).
Example
A single filer earning $85,000 takes the $16,100 standard deduction, leaving $68,900 taxable. The tax is $1,240 + $4,560 + $4,070 = $9,870, an effective rate of about 11.6% and a marginal rate of 22%.
This estimate leaves out state tax, FICA (Social Security and Medicare), the additional deductions created for 2025 to 2028 (for example for seniors or tips), the child tax credit and other items. Use it for planning, and see IRS.gov for your return.
2026 federal tax brackets
Federal income tax is charged in slices. Each rate applies only to the part of your taxable income inside that bracket.
| Rate | Single | Married filing jointly |
|---|---|---|
| 10% | Up to $12,400 | Up to $24,800 |
| 12% | $12,401 to $50,400 | $24,801 to $100,800 |
| 22% | $50,401 to $105,700 | $100,801 to $211,400 |
| 24% | $105,701 to $201,775 | $211,401 to $403,550 |
| 32% | $201,776 to $256,225 | $403,551 to $512,450 |
| 35% | $256,226 to $640,600 | $512,451 to $768,700 |
| 37% | Over $640,600 | Over $768,700 |
Examples for single filers (standard deduction $16,100)
| Income | Taxable income | Tax | Effective rate |
|---|---|---|---|
| $60,000 | $43,900 | $5,020 | 8.4% |
| $100,000 | $83,900 | $13,170 | 13.2% |
| $150,000 | $133,900 | $24,734 | 16.5% |
Marginal rate versus effective rate
Your marginal rate is the rate on your last dollar of taxable income. Your effective rate is your total tax divided by your total income, and it is always lower. Earning more never causes your whole income to be taxed at the higher rate.
This estimate does not include state tax, FICA, capital gains rates, the child tax credit or the temporary extra deductions for 2025 to 2028, such as for seniors. Check IRS.gov or a tax professional for your return.
Next steps: US Paycheck Calculator (Take-Home Pay), Marriage Tax Calculator (Penalty or Bonus), 401(k) Calculator.
Frequently asked questions
What is the standard deduction for 2026?
$16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly and $24,150 for heads of household.
How do I find my tax bracket?
Subtract deductions from your income to get taxable income, then find the bracket that contains it. The calculator shows your marginal rate.
Are tax brackets applied to all of my income?
No. Each rate applies only to the slice of income inside its bracket.
Does this include Social Security and Medicare?
No. Those payroll taxes are separate. Use the paycheck calculator to see them.
Last updated