Federal Income Tax Calculator
Estimate your 2026 federal income tax in seconds — taxable income, marginal bracket, effective rate, and take-home pay, with a full per-bracket breakdown.
Estimate your 2026 federal income tax
Type your income and filing status — every number updates instantly as you type.
Your income
What you earn in a year, before any taxes are taken out.
Your total yearly earnings before taxes — salary, wages, or combined household income. You can type a math expression, e.g. 80000+5000.
Total federal income tax withheld from your paychecks this year (W-2 box 2) plus any estimated payments. We compare it to your actual tax to estimate your refund or balance due.
Filing status & deduction
Your filing status sets your brackets and standard deduction.
Married couples usually pay less filing jointly. Head of Household needs a qualifying dependent and a home you maintain.
2026 standard deduction for Single: $16,100 — no receipts needed.
Total of mortgage interest, state & local taxes (capped at $10,000), charitable gifts, and other deductions. Itemizing only helps if this beats the standard deduction.
Effective rate: 13.17% · Marginal bracket: 22% · Take-home pay: $86,830.00
Where your tax comes from
Only the dollars inside each bracket are taxed at that bracket's rate.
Bracket-by-bracket breakdown
| Rate | Bracket range | Taxable slice | Tax on slice |
|---|---|---|---|
| 10% | $0 – $12,400 | $12,400.00 | $1,240.00 |
| 12% | $12,400 – $50,400 | $38,000.00 | $4,560.00 |
| 22% | $50,400 – $105,700 | $33,500.00 | $7,370.00 |
State taxes are not included. State income taxes vary widely by state — several states charge none at all — so add your state's estimate separately. This is a federal-only estimate, not tax advice.
Worked Example: $100,000 Salary, Filing Single in 2026
The setup
$100,000 gross income, filing Single, taking the 2026 standard deduction of $16,100.
Step 1 — Taxable income
$100,000 − $16,100 = $83,900 of taxable income. The brackets apply to this number, not the full salary.
Step 2 — Walk through the brackets
10% on the first $12,400 = $1,240.00. 12% on the next $38,000 ($50,400 − $12,400) = $4,560.00. 22% on the remaining $33,500 ($83,900 − $50,400) = $7,370.00.
Step 3 — Add it up
$1,240 + $4,560 + $7,370 = $13,170.00 federal income tax. Effective rate: $13,170 ÷ $100,000 = 13.17%. Marginal bracket: 22% (the last dollar falls in the 22% band). Take-home: $100,000 − $13,170 = $86,830.00 before state taxes.
How Marginal Tax Brackets Work
A common myth: "if I earn into a higher bracket, all my income gets taxed at the higher rate." That's not how it works. Each rate applies only to the dollars inside its own band. In the example above, the 22% rate touched just $33,500 of the $100,000 — the first $50,400 was still taxed at 10% and 12%.
The 2026 single brackets at a glance:
| Rate | Taxable income (Single, 2026) |
|---|---|
| 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 |
This is why your effective rate (total tax ÷ total income) is always lower than your marginal bracket — and why a raise can never leave you with less take-home pay.
Standard Deduction vs. Itemizing
Before the brackets touch your income, you get to subtract a deduction. Almost everyone takes the standard deduction — a flat amount, no receipts needed. The 2026 amounts:
| Filing status | 2026 standard deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Married Filing Separately | $16,100 |
| Head of Household | $24,150 |
Itemizing means listing deductions one by one — mortgage interest, state and local taxes (capped at $10,000), charitable donations, and a few others. It only pays off if your total beats the standard deduction above. Try both in the calculator: pick "Itemized deductions" and enter your total to see the difference instantly.
Is This My Actual Tax Bill?
Not exactly — it's a solid estimate of your federal income tax on ordinary wages. Your real bill can differ because this tool does not cover:
- State and local income taxes — vary by state and are not included at all.
- Payroll taxes — Social Security (6.2%) and Medicare (1.45%) come out of wages on top of income tax.
- Tax credits — the Child Tax Credit, Earned Income Tax Credit, and education credits reduce your bill dollar-for-dollar.
- Capital gains — investments held over a year are taxed at lower long-term rates, not these brackets.
- Self-employment and AMT — freelancers owe self-employment tax, and very high earners may face alternative minimum tax.
For the final number, use the IRS withholding estimator or talk to a tax professional — this calculator is for planning, not filing.
Common Tax-Estimate Mistakes
- Applying the top rate to all income. Earning $83,900 taxable as a single filer doesn't mean 22% on everything — it means 22% only on the last $33,500. Always compute bracket by bracket.
- Forgetting the deduction. Brackets apply to taxable income — income after the $16,100–$32,200 standard deduction. Skipping it overstates your tax by thousands.
- Mixing up marginal and effective rates. Your marginal bracket tells you what a raise or a deduction is worth; your effective rate tells you what share of income you actually pay. Both matter, for different decisions.
- Ignoring state taxes. This estimate is federal only. In high-tax states, state income tax can add several percentage points to your real burden.
- Using last year's brackets. The IRS adjusts brackets and deductions for inflation every year. The 2026 numbers on this page (from IRS Revenue Procedure 2025-32) are the ones that apply to income earned in 2026.
My saved numbers reuse them in any calculator
Save a number once — like your rent or hourly rate — then just type its name instead of the number, in any calculator here. You can also type formulas like 5000 * 1.1 right into any box.
Saved only in this browser — nothing is sent to us.
Frequently Asked Questions
How do federal income tax brackets work?
Tax brackets are marginal: each rate applies only to the income inside its own band, never your whole income. For 2026, a single filer pays 10% on the first $12,400 of taxable income, 12% on the next $38,000, and so on up through the 37% top rate.
What is the difference between my marginal and effective tax rate?
Your marginal rate is the rate on your next dollar of income — 22% if your taxable income lands in the 22% bracket, for example. Your effective rate is total tax divided by total income and is always lower. On a $100,000 single salary in 2026, the marginal rate is 22% but the effective rate is only about 13.17%.
What are the 2026 standard deductions?
For 2026 the standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for heads of household. You subtract it — or your itemized deductions, whichever is higher — from gross income before the brackets are applied.
Should I take the standard deduction or itemize?
Whichever gives you the bigger deduction. Itemizing only beats the standard deduction if mortgage interest, capped state and local taxes, charitable gifts, and other deductions add up to more than $16,100 (single) or $32,200 (joint) in 2026. This calculator lets you try both.
Does this calculator include state income taxes?
No — it estimates federal income tax only. State taxes vary enormously: several states charge no income tax at all, while others go above 13%. Check your state tax agency for its own brackets and deductions.
Is this the exact tax I will owe?
No, it is an estimate. Your real bill can be lower because of credits like the Child Tax Credit, or higher because of payroll taxes, self-employment tax, or alternative minimum tax. This tool also treats all income as ordinary wages — capital gains are taxed differently. Use the IRS withholding estimator or a tax professional for the final number.