Federal Income Tax Calculator 2026 (USA)
The IRS applies a progressive tax system: each dollar of income is taxed only at the rate for that bracket, not your entire income at the top rate. This calculator uses the 2026 federal income tax brackets and estimated standard deductions ($15,000 single / $30,000 married filing jointly) to show your total tax owed, effective rate, and marginal rate. Optionally enter withholding to see your estimated refund or balance due.
When to use this calculator
- Estimating your 2026 tax bill before filing
- Deciding whether to increase or decrease paycheck withholding
- Comparing tax outcomes for single vs. married filing jointly status
- Evaluating the impact of additional income (freelance, bonus) on your marginal rate
- Planning retirement contributions to reduce taxable income
- Understanding the difference between effective and marginal tax rates
How it works
2 min readWhat is federal income tax?
Federal income tax is a progressive tax imposed by the U.S. government on individual and business income. The 2026 tax system uses seven brackets ranging from 10% to 37%, where each income tier is taxed at its corresponding rate. For example, a single filer earning $75,000 pays approximately $12,615 in federal tax, resulting in an effective tax rate of 16.8%.
How the 2026 Federal Income Tax Works
The US federal income tax is progressive: income is taxed in layers. Only the portion of income within each bracket is taxed at that bracket's rate. Your marginal rate is the rate on your last dollar of income; your effective rate is total tax divided by total taxable income.
2026 Tax Brackets (Estimated)
The IRS adjusts brackets annually for inflation via IRC §1(f). The 2026 figures below are based on projected inflation adjustments from the Tax Cuts and Jobs Act (TCJA) extension framework.
Single Filers
| Bracket | Rate | Income Range |
|---|---|---|
| 1 | 10% | $0 – $11,925 |
| 2 | 12% | $11,926 – $48,475 |
| 3 | 22% | $48,476 – $103,350 |
| 4 | 24% | $103,351 – $197,300 |
| 5 | 32% | $197,301 – $250,525 |
| 6 | 35% | $250,526 – $626,350 |
| 7 | 37% | Over $626,350 |
Married Filing Jointly (MFJ)
| Bracket | Rate | Income Range |
|---|---|---|
| 1 | 10% | $0 – $23,850 |
| 2 | 12% | $23,851 – $96,950 |
| 3 | 22% | $96,951 – $206,700 |
| 4 | 24% | $206,701 – $394,600 |
| 5 | 32% | $394,601 – $501,050 |
| 6 | 35% | $501,051 – $751,600 |
| 7 | 37% | Over $751,600 |
Married Filing Separately (MFS)
Same thresholds as Single except the 37% bracket starts at $375,800.
Head of Household (HoH)
| Bracket | Rate | Income Range |
|---|---|---|
| 1 | 10% | $0 – $17,000 |
| 2 | 12% | $17,001 – $64,850 |
| 3 | 22% | $64,851 – $103,350 |
| 4 | 24% | $103,351 – $197,300 |
| 5 | 32% | $197,301 – $250,500 |
| 6 | 35% | $250,501 – $626,350 |
| 7 | 37% | Over $626,350 |
2026 Standard Deductions (Estimated)
Formula
Taxable Income = Gross Income − Deduction
Tax = Σ (min(income_in_bracket, bracket_width) × bracket_rate)
Effective Rate = Tax ÷ Taxable Income
Marginal Rate = rate of the highest bracket reached
Refund = Withholding − Tax (positive = refund; negative = owe)Worked Example
Single filer, $80,000 gross income, standard deduction:
Limitations
Frequently asked questions
What is the difference between marginal and effective tax rate?
Your marginal rate is the tax rate applied to your last dollar of income — e.g., 22% if your income falls in the 22% bracket. Your effective rate is total tax divided by total taxable income. It is always lower because lower brackets apply to the first portions of income. For $65,000 taxable income (single), marginal is 22% but effective is about 14%.
Are the 2026 tax brackets official?
The IRS typically announces final brackets in November of the prior year (e.g., November 2025 for tax year 2026). The 2026 values used here are projected estimates based on the CPI-based inflation adjustment formula in IRC §1(f) and TCJA extension assumptions. Verify final figures at IRS.gov before filing.
Does this calculator include Social Security and Medicare taxes?
No. FICA taxes (Social Security at 6.2% up to the wage base, Medicare at 1.45% with a 0.9% surtax above $200,000 for singles) are separate from federal income tax and are not included here. Add approximately 7.65% of wages for a more complete picture of total federal tax burden.
What is the standard deduction for 2026?
Estimated 2026 standard deductions: $15,000 for Single and Married Filing Separately; $30,000 for Married Filing Jointly; $22,500 for Head of Household. These are inflation-adjusted estimates. The IRS will confirm final amounts in late 2025.
Should I take the standard deduction or itemize?
Take whichever is larger. Common itemized deductions include mortgage interest, state and local taxes (capped at $10,000 by TCJA), charitable contributions, and unreimbursed medical expenses above 7.5% of AGI. Most filers benefit more from the standard deduction since TCJA nearly doubled it in 2017.
How do I use the withholding field?
Enter the total federal income tax withheld from your paychecks year-to-date (shown on your pay stub or W-2 Box 2). The calculator subtracts your tax owed from withholding: a positive result means a refund; a negative result means you owe the IRS at filing.
Does this apply to self-employed income?
The income tax calculation applies to net self-employment income (after business deductions). However, self-employed individuals also owe self-employment tax of 15.3% on net earnings (covering both employer and employee FICA shares). Half of SE tax is deductible from gross income. This calculator does not compute SE tax.
What does 'Married Filing Separately' mean and when is it beneficial?
MFS means each spouse reports their own income and deductions on separate returns. It is rarely advantageous but can help when one spouse has high medical expenses (AGI floor is lower) or certain income-driven repayment situations for student loans. MFS filers lose eligibility for several credits.
Are capital gains taxed at ordinary income rates?
Long-term capital gains (assets held over 1 year) and qualified dividends are taxed at 0%, 15%, or 20% depending on taxable income — not at ordinary income brackets. Short-term capital gains (assets held 1 year or less) are taxed as ordinary income. This calculator treats all income as ordinary income.
What is the Alternative Minimum Tax (AMT)?
The AMT is a parallel tax system with an exemption ($88,100 single / $137,000 MFJ estimated for 2026) and a flat rate (26% or 28%). You pay whichever is higher — regular tax or AMT. High-income filers with large deductions may be subject to AMT; this calculator does not compute it.