Income Tax Calculator 2026
Enter your gross income and filing status to estimate your 2026 federal income tax.
2026 Federal Tax Estimate
Federal Tax Owed
$7,670
Taxable Income
$58,900
After-Tax Income
$67,330
Effective Rate
10.2%
Marginal Rate
22.0%
Federal income tax only. Does not include FICA, Medicare, or state taxes.
How Federal Income Tax Works in 2026
The U.S. federal income tax uses a progressive bracket system, meaning different portions of your income are taxed at different rates. For 2026, there are seven brackets: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. Your entire income is not taxed at your highest rate — only the dollars that fall within each bracket pay that rate. A single filer earning $75,000 pays 10% on the first $12,400, 12% on the next $38,000, and 22% only on the remaining income above $50,400.
Before applying the brackets, the IRS first subtracts your deduction from gross income to get “taxable income.” Most Americans take the standard deduction — $16,100 for single filers and $32,200 for married couples filing jointly in 2026 — because it exceeds their itemized deductions. Itemized deductions include mortgage interest, state and local taxes (capped at $10,000), and charitable contributions. If your itemized total exceeds the standard deduction, itemizing saves you more.
Two key rates to understand: your marginal rateis the rate on your last dollar of income — the bracket you've reached. Your effective rateis total tax divided by gross income, which is always lower than your marginal rate. A common misconception is that earning more can somehow reduce take-home pay by “bumping you into a higher bracket” — this is false. Only the additional dollars above the bracket threshold are taxed at the higher rate.
This calculator covers federal income tax only. Your actual tax bill may also include Social Security tax (6.2% up to $176,100), Medicare tax (1.45%, with an extra 0.9% above $200,000 for single filers), and state income tax, which ranges from 0% in states like Texas and Florida to over 13% in California. Use this tool to understand your federal liability, then add state and FICA obligations for a complete picture.
Frequently Asked Questions
What are the 2026 federal tax brackets?
For single filers, the 2026 brackets are: 10% on income up to $12,400; 12% on $12,401–$50,400; 22% on $50,401–$105,700; 24% on $105,701–$201,775; 32% on $201,776–$256,225; 35% on $256,226–$640,600; and 37% above $640,600. Married couples filing jointly have thresholds roughly double those amounts. The 2026 brackets were adjusted for inflation under IRS Revenue Procedure 2025-32.
What is the standard deduction for 2026?
The 2026 standard deduction is $16,100 for single filers and married individuals filing separately, $32,200 for married couples filing jointly, and $24,150 for heads of household. These amounts increased from 2025 due to inflation adjustments. If your mortgage interest, charitable donations, and other qualifying expenses exceed these amounts, itemizing deductions will lower your tax bill.
What is the difference between effective and marginal tax rate?
Your marginal rate is the rate applied to your last dollar of taxable income — the highest bracket you've entered. Your effective rate is total federal tax divided by gross income. For example, a single filer with $75,000 income in 2026 has a 22% marginal rate but an effective rate of roughly 10%. Marginal rate matters for decisions at the margin (like whether to take on freelance income); effective rate shows your overall tax burden.
Should I take the standard deduction or itemize?
Take whichever is larger. In 2026, the standard deduction is $16,100 for single filers and $32,200 for married filing jointly. Itemizing only makes sense if your qualifying deductions — primarily mortgage interest, state and local taxes (SALT, capped at $10,000), and charitable contributions — exceed the standard deduction. Most taxpayers do better with the standard deduction; fewer than 15% of filers itemize.