Federal Income Tax Calculator
Estimate US federal income tax using the 2026 brackets and standard deductions built into the tool, for four filing statuses, with marginal and effective rates.
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How to use this calculator
- 1
Enter your gross annual income and select your filing status.
- 2
Leave itemized deductions at 0 to use the standard deduction built into the tool ($16,100 single, $32,200 joint).
- 3
Enter any tax credits to subtract them from the tax calculated.
- 4
Read your federal income tax, marginal rate and effective rate.
Frequently asked questions
What standard deductions does this tool use for 2026?
$16,100 for single filers and for married filing separately, $32,200 for married filing jointly, and $24,150 for head of household. These are the figures built into this tool.
What is the difference between marginal and effective tax rate?
The marginal rate is the rate on the next dollar of taxable income; the effective rate is total tax divided by gross income. For a single filer earning $100,000, the tool shows 13.17% effective against 22% marginal.
Does the tool choose between itemizing and the standard deduction?
Yes, it applies whichever is larger: the itemized total you type in or the standard deduction for your status. Leaving the field at 0 means the standard deduction is used, and the result panel labels which one was applied.
Are Social Security and Medicare included?
No. The result covers income tax computed from the brackets only. Payroll taxes, state income tax, self-employment tax and the alternative minimum tax are not part of this calculation.
How is married filing separately handled?
It uses the single standard deduction and the single bracket thresholds up to the 32% rate. The 35% bracket then runs from $256,225 to $384,350, and 37% applies above that, as coded.
What happens if my income is below the deduction?
Taxable income is floored at zero. A single filer with $16,100 of income shows $0 of tax. The marginal rate display still shows the lowest bracket, 10%, because that is the rate that would apply to the next dollar.
How do the tax credits I enter work?
The credits amount is subtracted from the tax computed from the brackets, and the result cannot go below zero. For example, $13,170 of tax with a $1,000 credit becomes $12,170.
Why might my actual return differ from this estimate?
Real returns involve income types, adjustments and credit rules that a single income box cannot capture. Treat the output as a bracket-based estimate rather than a filed figure.
Federal income tax brackets and worked examples for 2026
Federal brackets in this tool (2026)
Federal income tax in this calculator is progressive: each rate applies only to the slice of taxable income that falls inside its bracket. Taxable income is the income you enter minus the larger of your itemized deductions and the standard deduction. The thresholds below are the figures built into this tool for tax year 2026; married filing separately follows the single column except that its 35% bracket ends at $384,350.
| 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 examples by filing status
Each row below was produced by running the calculator with the standard deduction and no credits.
| Filing status | Income | Taxable income | Federal tax | Effective rate | Marginal rate |
|---|---|---|---|---|---|
| Single | $30,000 | $13,900 | $1,420 | 4.73% | 12% |
| Single | $60,000 | $43,900 | $5,020 | 8.37% | 12% |
| Single | $100,000 | $83,900 | $13,170 | 13.17% | 22% |
| Single | $250,000 | $233,900 | $51,304 | 20.52% | 32% |
| Married filing jointly | $60,000 | $27,800 | $2,840 | 4.73% | 12% |
| Married filing jointly | $120,000 | $87,800 | $10,040 | 8.37% | 12% |
| Married filing jointly | $250,000 | $217,800 | $37,468 | 14.99% | 24% |
| Head of household | $50,000 | $25,850 | $2,748 | 5.5% | 12% |
| Head of household | $100,000 | $75,850 | $9,588 | 9.59% | 22% |
| Married filing separately | $40,000 | $23,900 | $2,620 | 6.55% | 12% |
| Married filing separately | $400,000 | $383,900 | $103,134 | 25.78% | 35% |
Marginal versus effective rate
Take a single filer with $100,000. After the $16,100 standard deduction, taxable income is $83,900 and tax is $13,170. The top slice is taxed at 22%, yet the tax equals only 13.17% of gross income because the lower slices were taxed at lower rates. Adding another $1,000 of income raises the tax by $220, which is the marginal rate at work.
What the calculation includes and leaves out
Included: the standard deduction for your status (or your itemized total when larger), the bracket schedule, and any credit amount you type, which is subtracted from the tax down to a floor of zero. Left out: Social Security and Medicare, state and local income tax, self-employment tax, the alternative minimum tax, capital gains rates and any adjustments to income. Tax law changes every year and the tables in this tool are not updated automatically, so the IRS, your state tax agency or a qualified adviser governs what you actually owe.
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Results are estimates for informational purposes only and do not constitute professional financial, medical, legal, or technical advice. Read full disclaimer →