Income Tax Calculator
Estimate 2026 federal income tax from the IRS brackets and standard deduction for your filing status.
IRS tax year 2026 tables (Rev. Proc. 2025-32) last updated · reference source
Loading calculator…
Currency: Amounts are calculated in the currency you select; this site does not convert between currencies and does not use live exchange rates.
Dated static reference; no live data is fetched. Verify current source values and assumptions before relying on results.
What this tool does
Estimates federal income tax for tax year 2026 using the IRS Rev. Proc. 2025-32 rate schedules. It subtracts the standard deduction for your filing status (or your itemized amount), runs what remains through the seven marginal brackets — 10% up to 37% — and then subtracts any credits you enter. The bracket-breakdown table shows how much of your income is taxed at each rate, which is why your effective rate is always lower than your marginal rate.
How to use the Income Tax Calculator
- Enter your figures in the fields above.
- Check the filing status, state and pay-frequency selections — they change the tables used.
- Read the headline result first, then the breakdown: it shows exactly which tax or amount produced each line.
- Change any input to compare scenarios; the result updates with the same dated tables shown on this page.
Formula
taxable income = max(0, gross income − deduction); tax = Σ (income in each bracket × bracket rate) − credits
- deduction
- Standard deduction 2026: $16,100 single / $32,200 joint / $24,150 head of household, or your itemized total
- bracket rate
- 10%, 12%, 22%, 24%, 32%, 35% or 37% depending on where the income falls
- credits
- Dollar-for-dollar reductions applied after the bracket tax
Only the income inside a bracket is taxed at that bracket's rate — a raise never makes your whole income taxed at the higher rate.
Worked example
A single filer earning $100,000 takes the $16,100 standard deduction, leaving $83,900 taxable: $1,240 at 10%, $4,560 at 12% and $7,370 at 22%, for $13,170 of federal tax — a 22% marginal rate but a 13.17% effective rate.
Inputs
- Gross annual income100000
- Filing statusSingle
- DeductionStandard deduction
- Itemized deductions18000
- Tax credits (dollar-for-dollar)0
Result
- Federal income tax$13,170.00
- Taxable income$83,900.00
- Marginal tax rate22%
- Effective tax rate (on gross income)13.17%
- Take-home before FICA and state tax$86,830.00
Federal income tax brackets, tax year 2026 (taxable income)
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | Up to $12,400 | Up to $24,800 | Up to $17,700 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $17,700 – $67,450 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,750 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,750 – $256,200 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,200 – $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
Results explained
- Federal income tax
- Bracket tax on taxable income, minus the credits entered, floored at zero.
- Taxable income
- Gross income minus the standard or itemized deduction.
- Marginal tax rate
- Rate on your next dollar of income — the top bracket you reach.
- Effective tax rate (on gross income)
- Federal tax divided by gross income; the share of every dollar that goes to federal tax.
Frequently asked questions
Seven rates — 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer the 37% rate starts at $640,600 of taxable income; for married filing jointly at $768,700 (IRS Rev. Proc. 2025-32).
$16,100 for single filers and married filing separately, $32,200 for married filing jointly and $24,150 for head of household.
No. Brackets are marginal: only the dollars inside the higher bracket are taxed at the higher rate. The breakdown table on this page shows the split.
The marginal rate is the rate on your last dollar earned. The effective rate is your total tax divided by your income, and it is always lower because lower dollars pass through the lower brackets and the deduction is untaxed.
No. This is federal income tax only. Use the Paycheck Calculator on this site for FICA and a state estimate per pay period.
Whichever is larger. Roughly nine in ten filers come out ahead with the standard deduction; itemizing helps mainly with large mortgage interest, charitable gifts or state and local taxes (subject to the SALT cap).