Federal Income Tax Calculator
Estimate your 2026 federal income tax, marginal and effective rates, and see exactly how much of your income falls in each bracket.
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The US federal income tax is progressive: income is sliced into brackets, and each slice is taxed at its own rate โ 10%, 12%, 22%, 24%, 32%, 35%, and 37% for 2026. A single filer earning $85,000 does not pay 22% on everything; only the dollars above $50,400 of taxable income are taxed at 22%. This calculator applies the official 2026 brackets from IRS Rev. Proc. 2025-32 and shows the exact tax generated in each bracket.
How it's calculated
taxable income = max(0, gross income โ deduction)
deduction = standard deduction (by filing status) or your itemized total
federal tax = ฮฃ (income in each bracket ร that bracket's rate)
marginal rate = rate of the top bracket your income reaches
effective rate = federal tax รท gross income
Worked example: a single filer with $85,000 gross and the $16,100 standard deduction has $68,900 of taxable income. Tax = 10% ร $12,400 + 12% ร $38,000 + 22% ร $18,500 = $9,870 โ an effective rate of just 11.61% even though the marginal rate is 22%.
2026 figures (IRS Rev. Proc. 2025-32)
Standard deductions: $16,100 single or married filing separately, $32,200 married filing jointly, $24,150 head of household. The single-filer 22% bracket starts at $50,400 of taxable income and the 24% bracket at $105,700; married-filing-jointly thresholds are roughly double.
Assumptions and limitations
This estimates federal income tax on ordinary income only. It excludes FICA payroll taxes, state and local income taxes, the Alternative Minimum Tax, self-employment tax, and tax credits such as the Child Tax Credit or Earned Income Tax Credit โ credits reduce your bill dollar-for-dollar after this calculation. Long-term capital gains and qualified dividends use separate preferential rates (see our capital gains calculator). If you itemize, enter your total Schedule A deductions; most filers take the standard deduction since it is larger than their itemizable expenses.
Frequently asked questions
What are the 2026 federal tax brackets?
Seven rates apply for 2026: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. For single filers, the 22% bracket covers taxable income from $50,400 to $105,700 and the top 37% rate begins above $640,600. Married-filing-jointly thresholds are roughly double (source: IRS Rev. Proc. 2025-32).
What is the difference between marginal and effective tax rate?
Your marginal rate is the tax on your next dollar of income โ the top bracket you reach. Your effective rate is total tax divided by total income, which is always lower in a progressive system. A single filer at $85,000 has a 22% marginal rate but only about an 11.6% effective rate.
What is the 2026 standard deduction?
$16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for head of household, per IRS Rev. Proc. 2025-32.
Should I take the standard deduction or itemize?
Take whichever is larger. Itemizing only helps if your deductible expenses โ state and local taxes (capped), mortgage interest, charitable gifts, large medical bills โ exceed your standard deduction. Roughly 9 in 10 filers take the standard deduction.
Does this include Social Security, Medicare, or state tax?
No. This covers federal income tax only. Use the Paycheck Calculator to layer in FICA (7.65% for most workers) and a state income tax estimate.
Are tax credits included?
No. Credits like the Child Tax Credit reduce the tax shown here dollar-for-dollar after the bracket math. A family owing $9,870 with two qualifying children could cut that by thousands.
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Results from this calculator are estimates for informational use only โ not financial, medical, or professional advice. Read our full disclaimer before acting on any number you see here.