US Federal Income Tax Calculator (2026)
Calculate your federal income tax using the seven-bracket schedule (10/12/22/24/32/35/37%). Pick your filing status, enter gross income, and see your effective rate, marginal rate, and a band-by-band breakdown of where each dollar falls. Standard deduction is applied automatically (or you can enter itemised deductions if larger).
How is this calculated?
The IRS uses a tiered (progressive) bracket system: each portion of taxable income is taxed at the rate of the bracket it falls in — not a single flat rate on the whole amount. Taxable income = gross income − the larger of (standard deduction, itemised deductions). The standard deductions for 2026 (provisional, using 2025 figures pending IRS publication) are $15,000 single/MFS, $30,000 MFJ, $22,500 HOH. Tax credits, the Alternative Minimum Tax, and state income taxes are not modelled here. Use a state-specific tool or full tax software for filing.
Frequently Asked Questions
What's the difference between marginal and effective tax rate?
Your marginal rate is the rate on the next dollar you earn (the top bracket your taxable income reaches). Your effective rate is your total tax divided by gross income. They diverge because earlier dollars are taxed at lower rates. For a single filer at $100,000, the marginal rate is 22% but the effective federal rate is around 14%.
Should I itemise or take the standard deduction?
Take the standard deduction unless your itemised total (state and local taxes capped at $10,000, mortgage interest, charitable donations, large medical expenses, etc.) exceeds it. The Tax Cuts and Jobs Act roughly doubled the standard deduction, so most filers no longer itemise. The calculator applies whichever is larger.
Does this include state income tax?
No — state income tax varies enormously (zero in nine states; up to 13.3% top marginal in California). This calculator covers federal only. For a complete picture, look up your state's brackets separately.
What about Social Security and Medicare?
Those are FICA taxes — separate from federal income tax. Use our FICA calculator for the 6.2% Social Security + 1.45% Medicare + 0.9% Additional Medicare math, or our Paycheck calculator for the combined federal + FICA picture.
Are these the 2026 brackets?
The IRS publishes annual bracket adjustments in late Q4 of the prior year. As of mid-2026 we're using the 2025 brackets and standard deductions as a placeholder. The 2026 figures are typically only ~2-3% higher due to cost-of-living adjustments, so estimates are still useful.
Last updated: May 2026 · Rates sourced from IRS