Taxable income
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Income Tax Calculator — 2026 Federal Tax Estimate
Estimate your federal income tax for tax year 2026 from gross income and filing status. See exactly how much falls into each bracket, and where your marginal and effective rates land.
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estimated federal income tax for 2026
Deduction applied
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Marginal rate
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Effective rate
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After federal tax
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Payroll tax (if selected)
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Marginal rate is not what you pay overall
A married couple with $200,000 of gross income in 2026 sits in the 22% marginal bracket, but taking the $32,200 standard deduction gives $167,800 of taxable income and a total tax of about $26,340 — an effective rate near 13.2%. Only the last slice of income is taxed at 22%.
How this calculator works
The estimate runs through four steps, entirely in your browser:
1. Adjust gross income. Above-the-line adjustments such as traditional 401(k) deferrals, traditional IRA contributions and student-loan interest are subtracted first, because they reduce income whether or not you itemize.
2. Apply the larger deduction. You compare the 2026 basic standard deduction ($16,100 single or married filing separately, $32,200 married filing jointly, $24,150 head of household) against your itemized total and use whichever is larger. Adjusted gross income minus that figure is taxable income.
3. Run taxable income through the seven 2026 brackets. Each slice of income is taxed at its own rate. The table under the result shows how much income landed in each band and the tax it produced — add them up and you get the total.
4. Optionally add FICA. If the income is wages, employee Social Security is 6.2% up to the 2026 base of $184,500 (a maximum of $11,439.00), Medicare is 1.45% with no cap, and the 0.9% Additional Medicare Tax applies above $200,000 single, $250,000 joint or $125,000 filing separately.
The 2026 ordinary income tax rates
Federal individual income tax is progressive: the rates are 10%, 12%, 22%, 24%, 32%, 35% and 37%. Every filer pays 10% on their first slice of taxable income regardless of income level; the higher rates bite only on income above their thresholds. The One, Big, Beautiful Bill Act made this seven-rate structure permanent, and the IRS then indexed the thresholds for inflation in Revenue Procedure 2025-32.
For 2026 the 2026 tax rates and taxable-income thresholds are: single — 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 — 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; head of household — 10% to $17,700, 12% to $67,450, 22% to $105,700, 24% to $201,775, 32% to $256,200, 35% to $640,600, 37% above; married filing separately — the single thresholds up to 32%, then 35% to $384,350 and 37% above.
Because the standard deduction removes the first tranche of income entirely, a filer whose income sits near the bottom of the system can owe little or nothing. Someone earning exactly the $16,100 single standard deduction has zero taxable income and zero income tax before credits.
Frequently asked questions
What are the 2026 federal tax brackets?
Seven rates apply to taxable income: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For 2026 the 22% bracket for a single filer starts above $50,400 and ends at $105,700; the 37% rate begins above $640,600. Married filing jointly doubles many thresholds: the 22% band runs above $100,800 to $211,400, and the top rate starts above $768,700. Head of household uses wider 10% and 12% bands ($17,700 and $67,450) but rejoins the single thresholds at 24%. These thresholds come from IRS Revenue Procedure 2025-32 and apply to income earned in 2026, reported on returns filed in 2027.
What is the standard deduction for 2026?
For tax year 2026 the basic standard deduction is $16,100 for single filers and married couples filing separately, $32,200 for married couples filing jointly, and $24,150 for heads of household. Taxpayers who are 65 or older or blind add $1,650 per qualifying circumstance, rising to $2,050 if unmarried and not a surviving spouse. You take the standard deduction or itemize, whichever gives the larger reduction — roughly 90% of filers take the standard deduction. Enter 0 for itemized deductions here and the tool uses the standard amount for your filing status.
What is the difference between marginal rate and effective rate?
Your marginal rate applies only to your last dollar of income, while your effective rate is total tax divided by total income. A married couple with $200,000 of gross income in 2026 is in the 22% marginal bracket but pays about $26,340 in federal tax after the $32,200 standard deduction — an effective rate near 13.2%, because the first $32,200 is untaxed and the first $100,800 of taxable income is taxed at only 10% and 12%. The marginal rate is still the useful one for decisions: it tells you whether the next dollar of a raise, or the value of an extra deduction, is worth 22 cents or 24 cents.
Is this the same as the tax I will owe?
No — it is an estimate of ordinary federal income tax only. It does not apply refundable or nonrefundable credits such as the Child Tax Credit (up to $2,200 per qualifying child for 2026), the Earned Income Tax Credit or education credits; it ignores the Alternative Minimum Tax, Net Investment Income Tax, self-employment tax unless you switch it on, state income tax and prior-year items. Many taxpayers with children or moderate incomes owe materially less than this figure once credits apply. Use IRS Form 1040 or a tax professional for a figure you can file.
Are pre-tax 401(k) contributions taxed?
Traditional 401(k) and 403(b) deferrals are excluded from federal income tax in the year you make them, which is why they lower taxable income here. They are still subject to Social Security and Medicare on your wages. Roth contributions are different: they are made after tax and do not reduce taxable income at all. Traditional IRA contributions reduce income only if you or your spouse are not covered by a workplace plan or you fall under the income phase-out limits, and there is also a dollar cap on how much you can contribute each year.
Does this calculator include Social Security and Medicare tax?
Not by default, because those payroll taxes depend on wages rather than on total income — investment income, rental income and retirement withdrawals generally escape FICA entirely. Tick the option for wage income and it adds employee Social Security of 6.2% on wages up to the 2026 base of $184,500, Medicare of 1.45% with no cap, and the 0.9% Additional Medicare Tax above $200,000 for single filers, $250,000 joint or $125,000 filing separately. Self-employed people pay both halves through self-employment tax on Schedule SE, which this tool does not model.
Last updated — based on IRS Revenue Procedure 2025-32 for tax year 2026. Verify before filing.
Estimates for general information only, not tax advice — see our disclaimer.