Income tax calculator — United States
Estimate 2026 federal income tax using IRS brackets and standard deductions, with every step shown.
Annual gross income. The standard deduction for your filing status is subtracted before the brackets apply unless you switch it off.
- Federal income tax (2026 brackets)
- $7,670
- Total tax
- $7,670
Standard deduction (single): −$16,100 → taxable income $58,900
Average tax rate 10.2% · marginal rates apply only to income in each bracket. Before FICA (Social Security & Medicare), state and local taxes.
What filing status changes
Filing status selects both the federal bracket thresholds and the standard deduction. It is based on your marital and household circumstances, not simply the option that gives the lowest estimate.
The available filing statuses are Single, Married filing jointly and Head of household. Married filing separately and Qualifying surviving spouse are not included.
What the deduction choice changes
- Standard deduction subtracts $16,100 for Single, $32,200 for Married filing jointly or $24,150 for Head of household before the brackets apply.
- No deduction treats the full gross income entered as taxable income. Use it only when no standard deduction should be applied or for a direct comparison.
- No deduction does not calculate itemized deductions. Itemized deductions and additional deductions for age, blindness or other eligibility are not included.
Filing status also changes filing requirements and eligibility for some credits and deductions that are not included in this estimate.
Check the IRS filing-status and deduction guidance ↗Included
- 2026 federal marginal brackets for Single, Married filing jointly and Head of household
- The 2026 standard deduction (IRS Rev. Proc. 2025-32, incl. OBBBA changes)
- Marginal math — each rate applies only to income inside its bracket
Not included
- FICA payroll taxes (Social Security 6.2%, Medicare 1.45%+)
- State and local income taxes
- Tax credits (Child Tax Credit, EITC, education credits)
- Itemized deductions, AMT and the QBI deduction
- Capital gains rates, NIIT and self-employment tax
What this means
The US federal income tax is a marginal bracket system: your taxable income is sliced across seven rates from 10% to 37%, and each rate applies only to the slice inside its bracket. Moving “into a higher bracket” never taxes your whole income at the higher rate — only the dollars above the threshold.
Before the brackets apply, the standard deduction comes off the top — $16,100 for single filers in 2026, $32,200 married filing jointly, $24,150 head of household. That's why the average rate on your whole income is far below your top bracket: part of your income isn't taxed at all, and most of the rest sits in the lower brackets.
This is the federal income tax only. Your paycheck also carries FICA (Social Security and Medicare) and, in most states, state income tax — so your real take-home will be lower than the after-federal-tax figure shown here. Those pieces have their own rules and deserve their own honest calculators rather than a blended guess.
Formula & worked example
taxable income = gross income − standard deduction federal tax = 2026 marginal brackets applied to taxable income 2026 brackets — single (MFJ and HoH have their own thresholds): 10% $0 – $12,400 12% $12,400 – $50,400 22% $50,400 – $105,700 24% $105,700 – $201,775 32% $201,775 – $256,225 35% $256,225 – $640,600 37% $640,600 +
Gross income $100,000 — single filer, 2026, standard deduction
- Standard deduction (single)
- − $16,100
- Taxable income
- $83,900
- Federal tax: $5,800 + 22% × ($83,900 − $50,400)
- $13,170
After federal income tax: $86,830 — an average rate of 13.2% of gross income.
How this calculation works
The calculation follows the formulas, definitions and assumptions explained on this page. The references below support the method and any stated boundaries.
Official sources
- IRS Rev. Proc. 2025-32 — 2026 bracket tables (§4.01) and standard deduction (§4.14), including OBBBA
- IRS newsroom — 2026 inflation adjustments — Confirms the 2026 standard deduction by filing status
- Congressional Research Service — federal tax filing statuses — Independent government cross-check of 2026 deductions and marginal brackets