Federal Income Tax Calculator 2026
This income tax calculator estimates US federal income tax for tax year 2026 (returns filed in 2027) using the IRS tax brackets and standard deduction for your filing status, and shows your effective and marginal tax rates.
Result
$7,670.00 federal income tax
| Standard deduction | $16,100 |
|---|---|
| Taxable income | $58,900 |
| Effective tax rate | 10.2% |
| Marginal tax rate | 22% |
| 10% on $12,400 | $1,240.00 |
| 12% on $38,000 | $4,560.00 |
| 22% on $8,500 | $1,870.00 |
Tax year 2026 (returns filed in 2027). Ordinary income only: excludes credits, capital gains rates, AMT and other deductions.
How Federal Income Tax Is Calculated
The US uses progressive tax brackets: taxable income is split into bands, and each band is taxed at its own rate. The calculator follows three steps.
- Deduction — the standard deduction for your filing status (plus any 65+/blind amounts), or your itemized deductions if they’re larger
- Taxable income = income − deduction (not below zero)
- Tax = the sum of each bracket’s rate × the taxable income that falls in that bracket
Effective rate = tax ÷ income. Marginal rate = the rate of the highest bracket your taxable income reaches.
2026 Federal Tax Brackets
Taxable income ranges by filing status, from IRS Rev. Proc. 2025-32:
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | $0–$12,400 | $0–$24,800 | $0–$12,400 | $0–$17,700 |
| 12% | to $50,400 | to $100,800 | to $50,400 | to $67,450 |
| 22% | to $105,700 | to $211,400 | to $105,700 | to $105,700 |
| 24% | to $201,775 | to $403,550 | to $201,775 | to $201,750 |
| 32% | to $256,225 | to $512,450 | to $256,225 | to $256,200 |
| 35% | to $640,600 | to $768,700 | to $384,350 | to $640,600 |
| 37% | over $640,600 | over $768,700 | over $384,350 | over $640,600 |
2026 Standard Deduction
| Filing status | Standard deduction | Additional per 65+/blind box |
|---|---|---|
| Single | $16,100 | $2,050 |
| Married filing jointly | $32,200 | $1,650 |
| Married filing separately | $16,100 | $1,650 |
| Head of household | $24,150 | $2,050 |
Worked Example: Single, $75,000
- Taxable income: $75,000 − $16,100 = $58,900
- 10% on the first $12,400 = $1,240
- 12% on $12,400 to $50,400 ($38,000) = $4,560
- 22% on $50,400 to $58,900 ($8,500) = $1,870
- Total tax: $7,670
- Effective rate: 7,670 ÷ 75,000 = 10.2%; marginal rate: 22%
For married filing jointly on $150,000, taxable income is $117,800 and tax is $15,340. For head of household on $90,000, it’s $7,548.
Tips and Limitations
Use income after pre-tax deductions
Enter income after any pre-tax deductions, such as traditional 401(k) contributions, since the calculator treats everything you enter as ordinary taxable income.
Credits come off the tax, not the income
Credits such as the child tax credit reduce the tax itself, so your final bill may be lower than this estimate. The calculator doesn’t include them.
This is federal tax only
State and local income taxes, Social Security and Medicare are separate. For sales tax on purchases, use the sales tax calculator.
Frequently Asked Questions
What are the 2026 federal tax brackets?
The rates are 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer, the 10% rate applies to taxable income up to $12,400, 12% up to $50,400, 22% up to $105,700, 24% up to $201,775, 32% up to $256,225, 35% up to $640,600 and 37% above that, according to IRS Rev. Proc. 2025-32.
What is the 2026 standard deduction?
$16,100 for single filers and married filing separately, $32,200 for married filing jointly and $24,150 for head of household. Filers who are 65 or older or blind get an additional $2,050 each if unmarried or $1,650 each if married.
How much federal tax do I pay on $75,000?
For a single filer with only ordinary income and the standard deduction, taxable income is $75,000 − $16,100 = $58,900, and tax is $7,670 — an effective rate of about 10.2%, with a marginal rate of 22%.
What's the difference between marginal and effective tax rate?
The marginal rate is the rate on your last (or next) dollar of taxable income. The effective rate is total tax divided by income. Because of brackets, only the income in each band is taxed at that band's rate, so the effective rate is always lower than the top marginal rate.
Does moving into a higher bracket mean all my income is taxed more?
No. Only the part of taxable income inside the higher bracket is taxed at the higher rate. The rest is still taxed at the lower rates.
What doesn't this calculator include?
Tax credits (such as the child tax credit), capital gains and qualified dividend rates, self-employment tax, the alternative minimum tax, and newer deductions with their own rules. Your actual tax may be different; tax software or a tax professional can work out your full return.
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Sources
- IRS — IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill
- IRS Revenue Procedure 2025-32 — §4.01 tax rate tables (Tables 1–4) and §4.14 standard deduction and additional standard deduction for the aged or blind
- Ordinary income only; the calculator applies the brackets to income minus the larger of the standard or itemized deduction and does not include credits or other taxes.
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