US Federal Income Tax Calculator
Estimate your 2026 US federal income tax, marginal and effective rate, with the brackets and standard deduction from IRS Rev. Proc. 2025-32.
About the US Federal Income Tax Calculator
Federal income tax is progressive: each rate applies only to the slice of taxable income inside its bracket. 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 (single), $32,200 (married filing jointly) and $24,150 (head of household). The child tax credit is $2,200 per child under 17. People 65 and older get an extra standard deduction plus the new $6,000 senior deduction (2025–2028), which phases out above $75,000 of income ($150,000 joint).
The formula
Tax = Σ (income in each bracket × bracket rate) − credits
2026 federal tax brackets
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $17,700 – $67,450 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,750 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,750 – $256,200 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,200 – $640,600 |
| 37% | over $640,600 | over $768,700 | over $640,600 |
Worked example
Example: 2026 federal income tax = $10,398
- Inputs: Filing status: Single; Total income: $94,000; Pre-tax deductions: $6,600; Itemized deductions (0 to use the standard deduction): $0; Children under 17: 0; People aged 65 or older on the return: 0.
- Formula: Tax = Σ (income in each bracket × bracket rate) − credits
- Result: 2026 federal income tax = $10,398
- Taxable income: $71,300
- Marginal rate: 22%
- Effective rate: 11.1%
Things to keep in mind
- Treats all income as ordinary income; long-term gains and qualified dividends are taxed at lower rates (see the capital gains tax calculator).
- Ignores AMT, the earned income credit and other credits, and the new tips and overtime deductions.
Questions people ask
Does a raise push all my income into a higher bracket?
No. Only the dollars above the bracket threshold are taxed at the higher rate.
What's the difference between marginal and effective rate?
Marginal is the rate on your next dollar; effective is total tax divided by income.