Federal Income Tax Calculator (US)
Your 2026 federal income tax, bracket by bracket, with your effective and top rate.
Good to know. Nobody pays their top rate on all their income. Each rate only touches the dollars inside its bracket.
Not financial advice. Uses only the numbers and rates you enter — no live data.
How it works
In plain words
Take your income, subtract pre-tax contributions and the standard deduction (or your itemized deductions, if larger). The rest is taxable income. Each bracket’s rate applies only to the part of taxable income that falls inside it.
The formula
taxable = income − pre-tax contributions − deduction tax = Σ rate × income inside each bracket effective rate = tax ÷ income
Worked example
A single filer with 75,000 of income takes the 16,100 standard deduction, leaving 58,900 taxable. 10% of the first 12,400 is 1,240, 12% of the next 38,000 is 4,560, and 22% of the last 8,500 is 1,870: 7,670.00 in total, an effective rate of 10.2%.
Sources
- IRS Revenue Procedure 2025-32 2026 tax brackets and standard deductions.
Sources checked September 30, 2026. 6 automated tests check its answers on every change.
About the federal income tax calculator (US)
This calculator estimates your federal income tax for 2026, the tax you settle on your return each spring. It uses the 2026 brackets and standard deductions set by the IRS, after the One Big Beautiful Bill Act made the 2017 rates permanent.
Tax is charged in brackets. For a single filer, the first $12,400 of taxable income is taxed at 10%, the next part up to $50,400 at 12%, then 22%, 24%, 32%, 35% and 37% on income over $640,600. Married couples filing jointly get brackets twice as wide up to the 35% rate. Moving into a higher bracket only raises the tax on the dollars above the line, so earning more never leaves you with less.
Taxable income is what is left after deductions. Most people take the standard deduction: $16,100 single, $32,200 married filing jointly and $24,150 head of household. If your mortgage interest, state and local taxes and charitable gifts add up to more, enter them as itemized deductions.
This is income tax before credits. The child tax credit, education credits and others come off the result, and some people qualify for the new deductions for tips, overtime and seniors. Social Security and Medicare are separate; the paycheck calculator includes them.
Questions people ask
How much federal tax will I pay on $75,000?
As a single filer in 2026, about $7,670, after the $16,100 standard deduction. That is an effective rate of 10.2%, although your top bracket is 22%.
What is the difference between effective and marginal tax rate?
The marginal rate is the rate on your next dollar: your top bracket. The effective rate is your total tax divided by your income, and it is always lower.
What is the standard deduction for 2026?
$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household.
Does this include state tax, Social Security and Medicare?
No, only federal income tax. The paycheck calculator adds Social Security, Medicare and a state rate.