Income Tax Calculator (2026)
Estimate your 2026 federal income tax and see exactly how the brackets stack up. Enter your income, filing status, and deductions, and the calculator applies the 2026 IRS tax brackets and standard deduction to show your total tax, your effective rate, and your marginal rate.
It breaks the tax down bracket by bracket, so you can see how much of your income is taxed at 10%, 12%, 22%, and beyond — and why your marginal rate (the rate on your next dollar) is almost always higher than your effective rate (the average across all your income).
Using the standard deduction of $16,100 (2026 standard deduction for single).
Estimated federal income tax
$9,870
11.6% effective · 22% marginal
- Taxable income
- $68,900
- Deduction applied
- $16,100
- Income after federal tax
- $75,130
This is federal income tax only. Social Security and Medicare (FICA) and any state income tax are separate — see the paycheck calculator for full take-home pay.
How your tax breaks down by bracket
| Rate | Taxable income in bracket | Tax |
|---|---|---|
| 10% | $12,400 ($0–$12,400) | $1,240 |
| 12% | $38,000 ($12,400–$50,400) | $4,560 |
| 22% | $18,500 ($50,400–$105,700) | $4,070 |
Estimate only — not tax advice. Uses the 2026 IRS federal tax brackets and standard deduction (Rev. Proc. 2025-32). It does not include tax credits (such as the Child Tax Credit or EITC), the additional Medicare tax, the alternative minimum tax, or state income tax, any of which can change what you actually owe.
Calculation Formulas
Your taxable income is your income minus pre-tax contributions (like a 401(k) or HSA) and minus the larger of your standard or itemized deduction. Only this amount is run through the tax brackets.
Example:
A single filer earning $85,000 with the $16,100 standard deduction has $68,900 of taxable income.
The brackets are marginal: each slice of income is taxed only at its own rate, not one flat rate on the whole amount. Your effective rate — total tax ÷ total income — is therefore always lower than your top (marginal) rate.
Key Figures
| Figure | Value | Description |
|---|---|---|
| 2026 standard deduction | $16,100 single · $32,200 MFJ · $24,150 HoH | Subtracted from income before the brackets apply (Rev. Proc. 2025-32). |
| 2026 bracket rates | 10, 12, 22, 24, 32, 35, 37% | The seven marginal rates, made permanent by the 2025 tax law (OBBBA). |
Note: Results are estimates for planning purposes. Rates, fees, taxes, and insurance vary by lender and location — confirm exact figures with a licensed professional before making financial decisions.
Standards & Sources
Last verified: August 2026
- IRS Rev. Proc. 2025-32 (2026 inflation adjustments)
The 2026 bracket thresholds and standard deduction come directly from the IRS annual inflation-adjustment procedure (published October 2025), which also reflects the permanent rate structure set by the One Big Beautiful Bill Act.
- Marginal vs. effective rate
This calculator reports both: the marginal rate (the rate on your next dollar, which sets the value of a deduction) and the effective rate (your average across all income). Conflating the two is the most common tax misunderstanding.
- Estimate, not tax advice
The result covers federal income tax on the standard/itemized-deduction path. It excludes tax credits, the alternative minimum tax, the additional Medicare tax, and state income tax — consult a tax professional for filing.
How to Use This Calculator
- Enter your annual income and choose your filing status.
- Enter any pre-tax contributions (401(k), HSA) that lower your taxable income.
- Enter your itemized deductions if they exceed the standard deduction — the calculator uses whichever is larger.
- Read your total federal income tax, effective and marginal rates, and the bracket-by-bracket breakdown.
Frequently Asked Questions
What is the difference between marginal and effective tax rate?
Your marginal rate is the rate on your last dollar of income — the top bracket you reach. Your effective rate is your total tax divided by your total income, which is always lower because the earlier brackets tax income at 10%, 12%, and so on before you reach the top rate.
How do federal tax brackets actually work?
They are marginal, meaning each slice of income is taxed only at its own rate. If you are in the 22% bracket, you do not pay 22% on everything — only on the portion above that bracket’s threshold; the income below it is still taxed at 10% and 12%.
What is the 2026 standard deduction?
For 2026 it is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for heads of household (IRS Rev. Proc. 2025-32). This calculator subtracts the larger of your standard or itemized deduction before applying the brackets.
Does this calculator include Social Security and Medicare taxes?
No — this estimates federal income tax only. Social Security and Medicare (FICA) are separate payroll taxes of 7.65% on wages, and state income tax is separate too. Use the paycheck calculator to see your full take-home pay after all of them.
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