US federal income tax calculator (tax year 2026)
Enter your income, filing status and any pre-tax contributions. The calculator applies the 2026 standard deduction (or your itemized total, if larger) and the 2026 IRS tax brackets.
How it works
The US uses marginal brackets: each slice of taxable income is taxed at its own rate, so moving into a higher bracket only affects income above that threshold. Taxable income is your income minus pre-tax contributions and the larger of the standard deduction or your itemized deductions.
For 2026 the standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly and $24,150 for heads of household. Filers aged 65 or over or blind add $1,650 each if married, or $2,050 if unmarried.
Not included: credits (Child Tax Credit, EITC), the OBBB senior deduction, other new deductions, capital gains rates, AMT, self-employment tax, Social Security and Medicare (FICA), and state income tax. Treat the result as federal income tax before credits.
Figures used
| Standard deduction | Single/MFS $16,100; MFJ $32,200; HoH $24,150 |
|---|---|
| Additional (65+ or blind) | $1,650 married; $2,050 unmarried |
| Single brackets | 10% to $12,400; 12% to $50,400; 22% to $105,700; 24% to $201,775; 32% to $256,225; 35% to $640,600; 37% above |
| Married filing jointly brackets | 10% to $24,800; 12% to $100,800; 22% to $211,400; 24% to $403,550; 32% to $512,450; 35% to $768,700; 37% above |
| Married filing separately brackets | 10% to $12,400; 12% to $50,400; 22% to $105,700; 24% to $201,775; 32% to $256,225; 35% to $384,350; 37% above |
| Head of household brackets | 10% to $17,700; 12% to $67,450; 22% to $105,700; 24% to $201,750; 32% to $256,200; 35% to $640,600; 37% above |
The formula
Taxable = max(0, income − pre-tax contributions − max(standard deduction, itemized)). Tax = sum over brackets of (portion of taxable income in bracket) × bracket rate. Effective rate = tax / income.
Worked example
A single filer with $75,000 of wages and no pre-tax contributions: taxable income is $75,000 − $16,100 = $58,900. Tax is 10% of the first $12,400 ($1,240), plus 12% of $12,400 to $50,400 ($4,560), plus 22% of the remaining $8,500 ($1,870), totalling $7,670. The marginal rate is 22% and the effective rate is about 10.2%.
Frequently asked questions
If I move into a higher bracket, does all my income get taxed more?
No. Only the income above the bracket threshold is taxed at the higher rate. Everything below keeps its lower rates.
Is this my refund or what I owe?
No. It estimates your total federal income tax before credits. Compare it with the federal tax withheld on your pay stubs to get an idea of a refund or balance due.
Which year's figures does it use?
Tax year 2026 (returns filed in 2027), from IRS Revenue Procedure 2025-32 and the IRS announcement of 9 October 2025.
More calculators
Sources
General information, not personal financial advice. Results are estimates based on the inputs and assumptions shown.