Federal income tax calculator
Estimate your 2026 federal income tax from your income, filing status, deductions and dependents.
- ๐บ๐ธ US federal & state rules
- Tax year 2026, IRS Rev. Proc. 2025-32
- See sources
Estimated 2026 federal income tax
$7,670.00
10.2% of $75,000. Marginal rate 22%.
- Taxable income
- $58,900
- Standard deduction
- $16,100
- Monthly
- $639.17
This is an example. Enter your numbers above and press the button to see your own result.
Tax by bracket
| 10%: $0 to $12,400 | $12,400 โ $1,240.00 |
|---|---|
| 12%: $12,400 to $50,400 | $38,000 โ $4,560.00 |
| 22%: $50,400 to $105,700 | $8,500 โ $1,870.00 |
| 24%: $105,700 to $201,775 | 0 |
| 32%: $201,775 to $256,225 | 0 |
| 35%: $256,225 to $640,600 | 0 |
| 37%: $640,600 and up | 0 |
- Tax year 2026 brackets and standard deduction from IRS Rev. Proc. 2025-32. This is income tax only. Social Security and Medicare are separate.
- Refundable credits (the additional child tax credit, earned income credit), the senior deduction, the tip and overtime deductions, capital gains rates and the alternative minimum tax are not included.
Show the math
| Gross income | $75,000 |
|---|---|
| Adjusted gross income | $75,000 |
| Standard deduction (single) | โ$16,100 |
| Taxable income | $58,900 |
| Tax from brackets | $7,670.00 |
| Tax | $7,670.00 |
What to do next
How it works
The calculator starts with your income, subtracts pre-tax contributions to get adjusted gross income, then subtracts the standard deduction for your filing status, or your itemized total if it is higher. What is left is taxable income.
Taxable income runs through the seven 2026 brackets. Each slice of income is taxed at its own rate, and the slices add up to the tax before credits. The child tax credit of $2,200 per child under 17 and $500 per other dependent then comes off, shrinking by $50 for every $1,000 of income above $200,000 ($400,000 for joint filers).
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 | $0 to $17,700 |
| 12% | $12,400 to $50,400 | $24,800 to $100,800 | $17,700 to $67,450 |
| 22% | $50,400 to $105,700 | $100,800 to $211,400 | $67,450 to $105,700 |
| 24% | $105,700 to $201,775 | $211,400 to $403,550 | $105,700 to $201,750 |
| 32% | $201,775 to $256,225 | $403,550 to $512,450 | $201,750 to $256,200 |
| 35% | $256,225 to $640,600 | $512,450 to $768,700 | $256,200 to $640,600 |
| 37% | over $640,600 | over $768,700 | over $640,600 |
Things to keep in mind
This is a planning estimate, not a return. It leaves out refundable credits, the alternative minimum tax, the lower rates on long-term capital gains and qualified dividends, and the senior, tip and overtime deductions added for 2025 through 2028.
State income tax is separate and varies from zero to over 13%. The paycheck calculator includes it by state.
Sources
Rules applied as of 2026-01-01. See the sources below for details.
- IRS Rev. Proc. 2025-32 (tax year 2026 inflation adjustments)Checked 2026-10-19
- IRS IR-2025-103 (2026 inflation adjustments incl. OBBB)Checked 2026-10-19
- IRS Child Tax Credit pageChecked 2026-10-19
- Schedule 8812 (Form 1040) 2025 โ phase-out mechanicsChecked 2026-10-19
Frequently asked questions
What are the 2026 federal tax brackets?
For single filers the rates are 10% up to $12,400, 12% up to $50,400, 22% up to $105,700, 24% up to $201,775, 32% up to $256,225, 35% up to $640,600, 37% above $640,600. Married couples filing jointly have brackets about twice as wide. These are from IRS Rev. Proc. 2025-32.
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. People who are 65 or older or blind get an extra $1,650 per item, or $2,050 if unmarried.
Does this include Social Security and Medicare?
No. Those are payroll taxes, 7.65% of wages for employees, and they are separate from income tax. The paycheck calculator shows both together.
Why is my effective rate lower than my bracket?
Your bracket is the rate on your last dollar. Everything below that line is taxed at the lower rates, and the standard deduction is taxed at zero. The average across all of it is the effective rate.
What is left out?
Refundable credits such as the earned income credit and the refundable part of the child tax credit, the new senior, tip and overtime deductions, long-term capital gains rates, the alternative minimum tax and state income tax.