US Federal Income Tax Calculator — 2026 Tax Year
2026 IRS brackets per Rev. Proc. 2025-32. For income earned in calendar year 2026, filed by April 2027.
| Bracket | Rate | Taxable Amount | Tax |
|---|---|---|---|
| $0 - $12,400 | 10% | $12,400.00 | $1,240.00 |
| $12,400 - $50,400 | 12% | $38,000.00 | $4,560.00 |
| $50,400 - $105,700 | 22% | $8,500.00 | $1,870.00 |
| $105,700 - $201,775 | 24% | — | — |
| $201,775 - $256,225 | 32% | — | — |
| $256,225 - $640,600 | 35% | — | — |
| Over $640,600 | 37% | — | — |
| Total | $58,900.00 | $7,670.00 | |
How the US Federal Income Tax Works
The United States uses a progressive tax system, which means different portions of your income are taxed at different rates. A common misconception is that earning more money can leave you worse off because "you'll be in a higher tax bracket." This is false. Moving into a higher bracket only raises the tax rate on income above the bracket threshold — not on all your income. Each dollar is always taxed at the lowest possible rate that applies to it. Use our paycheck calculator to see your actual take-home pay, and the capital gains calculator for investment income taxes.
2026 Federal Tax Brackets
The IRS adjusts tax brackets annually for inflation. For Tax Year 2026 (per Rev. Proc. 2025-32):
Single Filers
| Rate | Taxable Income Range |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 |
| 37% | Over $640,600 |
Married Filing Jointly
| Rate | Taxable Income Range |
|---|---|
| 10% | $0 – $24,800 |
| 12% | $24,800 – $100,800 |
| 22% | $100,800 – $211,400 |
| 24% | $211,400 – $403,550 |
| 32% | $403,550 – $512,450 |
| 35% | $512,450 – $768,700 |
| 37% | Over $768,700 |
Head of Household
| Rate | Taxable Income Range |
|---|---|
| 10% | $0 – $17,700 |
| 12% | $17,700 – $67,450 |
| 22% | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,200 |
| 35% | $256,200 – $640,600 |
| 37% | Over $640,600 |
Standard Deduction vs. Itemized Deductions
Before applying tax brackets, you subtract a deduction from your Adjusted Gross Income (AGI). You choose whichever deduction type gives you the larger number.
The standard deduction for 2026:
- Single: $16,100
- Married Filing Jointly: $32,200
- Head of Household: $24,150
Itemized deductions include mortgage interest, state and local taxes (SALT, capped at $10,000 total), charitable donations, and qualifying medical expenses exceeding 7.5% of your AGI. Itemizing requires filing Schedule A and keeping documentation.
Since the Tax Cuts and Jobs Act of 2017 nearly doubled the standard deduction, approximately 90% of taxpayers now use the standard deduction. You should only itemize if your allowable deductions total more than the standard deduction for your filing status.
Worked Example
Single filer, $85,000 salary, $5,000 traditional 401(k) contribution:
What This Calculator Does Not Include
This tool estimates federal income tax only. A complete tax picture also includes:
- FICA taxes: Social Security (6.2% up to $184,500 in 2026) and Medicare (1.45%, plus 0.9% surcharge over $200,000)
- State income tax: Rates range from 0% (Texas, Florida, etc.) to 13.3% (California top rate)
- Tax credits: Child Tax Credit ($2,000 per child), Earned Income Credit, Child & Dependent Care Credit, education credits — these directly reduce your tax bill dollar-for-dollar
- Alternative Minimum Tax (AMT): Affects high earners with large deductions. The AMT exemption is adjusted annually for inflation — see IRS Rev. Proc. 2025-32 for the current year's amount.
- Capital gains tax: Long-term capital gains are taxed at 0%, 15%, or 20% depending on income, not at ordinary rates
When to Use This Calculator
Use this at tax time or whenever you want a quick estimate of your federal liability — before filing, before a withholding change, or to decide whether itemising is worth the extra work. It shows your effective and marginal rates so you can make informed pre-tax contribution decisions.
Common use cases:
- Estimating whether you will owe or receive a refund before you file
- Comparing standard vs itemised deduction to pick the better option
- Seeing how a pre-tax 401(k) or HSA contribution reduces your federal tax
- Understanding your marginal rate before a bonus or capital gain event
For your net paycheck after state tax and FICA, use our US Paycheck Calculator.
Frequently Asked Questions
What are the 2026 federal income tax brackets?
For 2026, the seven federal tax brackets are 10%, 12%, 22%, 24%, 32%, 35%, and 37%. For single filers, the brackets are: 10% on income up to $12,400; 12% on $12,400–$50,400; 22% on $50,400–$105,700; 24% on $105,700–$201,775; 32% on $201,775–$256,225; 35% on $256,225–$640,600; 37% on income above $640,600. Source: IRS Rev. Proc. 2025-32.
What is the standard deduction for 2026?
The 2026 standard deductions are: $16,100 for Single filers; $32,200 for Married Filing Jointly; $24,150 for Head of Household. The standard deduction is adjusted annually for inflation. About 90% of taxpayers take the standard deduction rather than itemizing because it is simpler and often larger.
What is the difference between marginal and effective tax rate?
Your marginal tax rate is the rate applied to your last dollar of income — the rate of the highest bracket you fall into. Your effective tax rate is the average rate across all your income: total tax divided by total income. Because the US uses progressive brackets, your effective rate is always lower than your marginal rate. For example, someone with $100,000 taxable income (single) has a 22% marginal rate but an effective rate of about 17%.
What are above-the-line deductions?
Above-the-line deductions (also called adjustments to income) reduce your gross income before calculating your Adjusted Gross Income (AGI). You can claim them even if you take the standard deduction. Common examples include: traditional 401(k) and IRA contributions, student loan interest (up to $2,500), health savings account (HSA) contributions, self-employed health insurance premiums, and alimony paid under agreements made before 2019.
Should I take the standard deduction or itemize?
Itemize only if your total itemizable deductions exceed the standard deduction for your filing status. Common itemized deductions include: mortgage interest, state and local taxes (SALT, capped at $10,000), charitable contributions, and unreimbursed medical expenses exceeding 7.5% of AGI. Since the Tax Cuts and Jobs Act of 2017 nearly doubled the standard deduction, roughly 90% of Americans now take the standard deduction.
Is this calculator accurate for my actual tax return?
This calculator estimates federal income tax only. It does not calculate FICA taxes (Social Security and Medicare), self-employment taxes, the Alternative Minimum Tax (AMT), tax credits (Child Tax Credit, Earned Income Credit, etc.), or state income taxes. For your actual tax liability, use IRS Free File or consult a tax professional. This tool is for educational planning purposes.