Federal Income Tax Calculator
Enter your income and filing status to see your 2026 federal income tax, your marginal and effective rate and the tax in each bracket.
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Estimate 2026 federal income tax by bracket.
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How federal income tax is calculated (2026)
The US uses a progressive tax system: only the part of your income inside each bracket is taxed at that bracket’s rate. First subtract your deduction (the standard deduction or your itemized deductions) and pre-tax contributions from your income to get taxable income. For 2026 the IRS standard deduction is $16,100 for single filers, $32,200 for married filing jointly and $24,150 for head of household. Example: a single filer earning $85,000 has taxable income of $85,000 − $16,100 = $68,900, which gives federal income tax of about $9,870, an effective rate of 11.6% even though the top bracket they reach is 22%.
Federal tax by income (2026, standard deduction, no credits)
| Income | Federal tax (single) | Effective rate | Federal tax (married filing jointly) | Effective rate |
|---|---|---|---|---|
| $40,000 | $2,620 | 6.6% | $780 | 1.9% |
| $60,000 | $5,020 | 8.4% | $2,840 | 4.7% |
| $85,000 | $9,870 | 11.6% | $5,840 | 6.9% |
| $100,000 | $13,170 | 13.2% | $7,640 | 7.6% |
| $150,000 | $24,734 | 16.5% | $15,340 | 10.2% |
| $250,000 | $51,304 | 20.5% | $37,468 | 15.0% |
2026 federal brackets
| Rate | Single (taxable income) | Married filing jointly |
|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 |
| 37% | $640,600 – and above | $768,700 – and above |
Brackets and standard deductions come from IRS Rev. Proc. 2025-32. This calculator shows federal income tax only: it does not include Social Security and Medicare (see the paycheck calculator), state or local taxes, the additional taxes some taxpayers owe, or most credits. It is an estimate and not tax advice.
How to use the federal income tax calculator
- Enter your annual income and choose your filing status.
- Add pre-tax deductions, or itemized deductions if they exceed the standard deduction, and any credits.
- Read your federal tax, taxable income, marginal and effective rate, and the tax in each bracket.
Frequently asked questions
How much federal income tax will I pay on $85,000?
For 2026, a single filer taking the standard deduction pays about $9,870 in federal income tax on $85,000, an effective rate of 11.6%. Married filing jointly on $120,000 pays about $10,040.
What is the difference between marginal and effective tax rate?
The marginal rate is the rate on your last dollar of income, the top bracket you reach. The effective rate is your total tax divided by your total income, which is always lower because lower brackets tax the first part of your income at lower rates.
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household.
Does moving into a higher bracket reduce my take-home pay?
No. Only the income above the bracket threshold is taxed at the higher rate, so earning more never makes your total after-tax income smaller because of the brackets.
Does this include Social Security, Medicare and state tax?
No. It calculates federal income tax only. Use the US paycheck calculator for FICA and state tax.
Related tools: US paycheck calculator · Tax bracket calculator · Tax refund calculator