This tax calculator estimates your 2026 US federal income tax using the official IRS tax brackets and standard deduction for tax year 2026 (the return you file in 2027). Enter your income and filing status to see your taxable income, total federal tax, marginal tax rate and effective tax rate, with a bracket-by-bracket breakdown. The calculator includes the changes from the One Big Beautiful Bill Act, including the higher standard deduction and the new $6,000 deduction for people aged 65 and over.
2026 Federal Income Tax Calculator
2026 Federal Tax Brackets
These are the official IRS income tax brackets for tax year 2026. The amounts are taxable income, meaning income after deductions.
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $12,400 | $0 – $17,700 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $12,400 – $50,400 | $17,700 – $67,450 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $50,400 – $105,700 | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,775 | $105,700 – $201,750 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,775 – $256,225 | $201,750 – $256,200 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,225 – $384,350 | $256,200 – $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $384,350 | Over $640,600 |
2026 Standard Deduction
| Filing status | Standard deduction | Extra if 65+ or blind (each) |
|---|---|---|
| Single | $16,100 | $2,050 |
| Married filing jointly | $32,200 | $1,650 per spouse |
| Married filing separately | $16,100 | $1,650 |
| Head of household | $24,150 | $2,050 |
Senior deduction (2025–2028): taxpayers aged 65 and over can deduct an extra $6,000 per person on top of the standard or itemized deduction. It is reduced by 6% of income above $75,000 ($150,000 for joint filers). It is not available to married couples filing separately.
How Federal Income Tax Is Calculated
- Start with gross income: wages, self-employment profit, interest and other taxable income.
- Subtract pre-tax contributions and adjustments such as traditional 401(k), traditional IRA and HSA contributions. The result is roughly your adjusted gross income (AGI).
- Subtract your deduction: the standard deduction, or your itemized deductions if they are larger.
- Apply the tax brackets to the remaining taxable income.
- Subtract tax credits, such as the Child Tax Credit, from the tax.
Marginal vs Effective Tax Rate
The US uses a progressive tax system. Each rate applies only to the part of your income inside that bracket, not to your whole income. Moving into a higher bracket never reduces your take-home pay. Only the extra dollars are taxed at the higher rate.
- Marginal tax rate: the rate on your last dollar of income, which is your highest bracket.
- Effective tax rate: your total tax divided by your income. It is always lower than the marginal rate.
Examples for 2026
Single filer earning $75,000
Taxable income: $75,000 − $16,100 standard deduction = $58,900.
- 10% on the first $12,400 = $1,240
- 12% on $12,400 – $50,400 ($38,000) = $4,560
- 22% on $50,400 – $58,900 ($8,500) = $1,870
Total federal income tax: $7,670. Marginal rate: 22%. Effective rate: 10.2% of gross income.
Married couple filing jointly, earning $150,000
Taxable income: $150,000 − $32,200 = $117,800.
- 10% on the first $24,800 = $2,480
- 12% on $24,800 – $100,800 ($76,000) = $9,120
- 22% on $100,800 – $117,800 ($17,000) = $3,740
Total federal income tax: $15,340. Marginal rate: 22%. Effective rate: 10.2% of gross income.
What This Calculator Does Not Include
- FICA taxes: Social Security (6.2%) and Medicare (1.45%) withheld from wages. Self-employed people pay both halves through self-employment tax.
- State and local income tax, which varies from 0% to over 13% depending on the state.
- Long-term capital gains and qualified dividends, which are taxed at 0%, 15% or 20%.
- The alternative minimum tax, the net investment income tax, and income-based credit phase-outs.
- Other new deductions for 2025–2028, such as those for qualified tips, overtime pay and car loan interest.
Disclaimer: This calculator gives an estimate for planning purposes and is not tax advice. Your actual tax depends on your full return. Check with the IRS or a tax professional before making decisions.
Frequently Asked Questions
What are the 2026 federal tax brackets?
The seven rates are 10%, 12%, 22%, 24%, 32%, 35% and 37%. For single filers, the 10% bracket covers taxable income up to $12,400 and the 37% rate starts above $640,600. For married couples filing jointly, the 37% rate starts above $768,700.
What is the standard deduction for 2026?
$16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for head of household.
Will a raise put me in a higher tax bracket and lower my take-home pay?
No. Only the part of your income above the bracket threshold is taxed at the higher rate, so a raise always increases your income after federal tax.
When do I file my 2026 taxes?
Tax year 2026 returns are filed in early 2027. The usual deadline is April 15, 2027.
Related Calculators
Sources
- IRS: Tax inflation adjustments for tax year 2026, including amendments from the One Big Beautiful Bill
- IRS Revenue Procedure 2025-32