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Income Tax Calculator

2026 IRS brackets ยท Effective rate ยท Take home estimate

Income & filing status
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$
Deductions & credits
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Payroll tax (optional)
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Tax year 2026 ยท Standard deduction and brackets from IRS Rev. Proc. 2025-32 ยท SS wage base $184,500 (SSA).

๐Ÿงพ Enter income and filing status to see federal tax, effective rate, and bracket breakdown.

How Federal Income Tax Is Calculated

The U.S. federal income tax is progressive. Lower slices of taxable income are taxed at lower rates, and only the portion that falls into a higher bracket is taxed at that higher rate. Your marginal rate is the top rate that applies to you. Your effective rate is total tax divided by income.

Core formula

Taxable income = Gross income โˆ’ Adjustments โˆ’ Deduction Deduction = larger of standard deduction or itemized deductions Federal tax = progressive tax on taxable income โˆ’ credits

Worked example (Single, 2026)

Gross income $75,000. Pre tax adjustments $5,000. Standard deduction $16,100.

AGI โ‰ˆ 75,000 โˆ’ 5,000 = 70,000 Taxable income = 70,000 โˆ’ 16,100 = 53,900 Tax โ‰ˆ $1,240 + 12% of $38,000 + 22% of $3,500 โ‰ˆ $6,570 Marginal rate 22% ยท Effective โ‰ˆ 6,570 / 75,000 โ‰ˆ 8.8%

How to calculate income tax manually

1. Total ordinary income. 2. Subtract pre tax adjustments. 3. Subtract the standard or itemized deduction. 4. Split taxable income across the IRS rate table for your filing status. 5. Add the tax from each band. 6. Subtract credits. 7. Divide tax by gross income for the effective rate.

โ„น๏ธ
Amounts on this page are for tax year 2026 and follow IRS Revenue Procedure 2025-32. They are educational estimates, not a filed return.

2026 Tax Brackets & Standard Deduction

Use taxable income, not gross pay, when reading the table. Filing status changes both the bracket widths and the standard deduction.

RateSingleMarried JointHead of Household
10%$0 โ€“ $12,400$0 โ€“ $24,800$0 โ€“ $17,700
12%$12,401 โ€“ $50,400$24,801 โ€“ $100,800$17,701 โ€“ $67,450
22%$50,401 โ€“ $105,700$100,801 โ€“ $211,400$67,451 โ€“ $105,700
24%$105,701 โ€“ $201,775$211,401 โ€“ $403,550$105,701 โ€“ $201,750
32%$201,776 โ€“ $256,225$403,551 โ€“ $512,450$201,751 โ€“ $256,200
35%$256,226 โ€“ $640,600$512,451 โ€“ $768,700$256,201 โ€“ $640,600
37%$640,601+$768,701+$640,601+
Filing statusStandard deduction 2026
Single / Married Filing Separately$16,100
Married Filing Jointly / Surviving Spouse$32,200
Head of Household$24,150

Extra standard deduction for age 65+ or blind: $2,050 (single/HoH) or $1,650 per qualifying spouse (joint), per CRS summary of Rev. Proc. 2025-32.

How do you calculate federal income tax?
Reduce income by adjustments and deductions to get taxable income, then apply the progressive IRS rate schedule for your filing status and subtract credits. This calculator automates that path for tax year 2026.
What is the difference between marginal and effective tax rate?
Marginal rate is the rate on your next dollar of taxable income. Effective rate is total federal income tax divided by gross income. Because lower brackets are taxed less, effective rate is usually far below marginal rate.
What is the 2026 standard deduction?
$16,100 for single and married filing separately, $32,200 for married filing jointly, and $24,150 for head of household, before any age or blindness add ons.

How to Use This Income Tax Calculator

Choose your filing status, enter gross annual income, and add pre tax adjustments such as traditional 401k deferrals. Keep the 2026 standard deduction unless your itemized total is larger. Add tax credits if you know a dollar amount. Optionally include employee FICA to estimate take home pay after Social Security and Medicare tax.

Read the hero number for estimated federal income tax after credits. Compare marginal and effective rates in the chips. Use the bracket table and bar chart to see how much income sits in each rate band. Monthly take home divides remaining cash after federal income tax and optional FICA by twelve.

Marginal vs effective rate in practice

If your taxable income just enters the 22% bracket, only the dollars above the 12% ceiling are taxed at 22%. All earlier dollars stay at 10% and 12%. That is why a raise that pushes you into a higher bracket does not re tax your entire salary at the new rate.

FICA and take home pay

Federal income tax is separate from payroll tax. For 2026, employee Social Security tax is 6.2% of wages up to $184,500. Medicare tax is 1.45% of all wages. Additional Medicare Tax of 0.9% applies above $200,000 for single filers and $250,000 for joint filers. State income tax is not included.

Common mistakes

  • Applying a bracket rate to all income instead of only the slice in that band
  • Comparing gross pay to brackets meant for taxable income
  • Forgetting that the standard deduction already removes a large chunk of income from tax
  • Mixing employee FICA with income tax when reading paycheck stubs
  • Ignoring credits that reduce tax after the bracket math is done

When this calculator is useful

Use it to estimate a raise after federal tax, compare filing statuses at a high level, see whether itemizing beats the standard deduction, or check how 401k deferrals change taxable income. Pair it with the Salary Calculator or 401k Calculator for paycheck and retirement planning.

When this calculator may not be enough

It does not model capital gains stacks, Alternative Minimum Tax, Net Investment Income Tax, self employment tax on Schedule SE, state or local tax, or every credit phaseout. Complex returns need tax software or a qualified professional.

Limitations

Results are educational estimates based on published 2026 federal amounts. They are not tax advice and should not replace Form 1040 preparation. Confirm current IRS figures before filing.

โš ๏ธ
This tool estimates federal ordinary income tax. It does not prepare or file a return and does not replace advice from a tax professional.
What are the 2026 federal income tax brackets?
Seven rates from 10% to 37%. Single filers reach 37% above $640,600 of taxable income. Married filing jointly reaches 37% above $768,700. Full thresholds are listed in the reference table above and come from IRS Rev. Proc. 2025-32.
Does this calculator include Social Security and Medicare tax?
Yes, when you leave Include employee FICA checked. Social Security uses the 2026 wage base of $184,500. Medicare has no wage base. Additional Medicare Tax applies above the statutory thresholds by filing status.
Should I take the standard deduction or itemize?
Choose whichever total is larger. If your itemized deductions exceed the 2026 standard deduction for your filing status, switch the calculator to Itemized and enter that total. Most filers take the standard deduction.

Sources & References