US Federal Income Tax Calculator 2026
Estimate your 2026 federal income tax from income, filing status and deductions — bracket-by-bracket breakdown, marginal and effective rates, credits, refund or balance due, plus a state and FICA estimate for take-home. Figures checked against IRS IR-2025-103.
| Adjusted gross income | — |
|---|---|
| Deduction | — |
| Taxable income | — |
| Tax by bracket | — |
| Marginal / effective rate | — |
| After credits | — |
| Refund or balance due | — |
| State tax estimate | — |
| Take-home after federal, state and FICA (if wages) | — |
In short
For tax year 2026 the standard deduction is $16,100 (single), $32,200 (married filing jointly) and $24,150 (head of household), and taxable income is taxed in seven brackets from 10% to 37% — single filers pay 10% up to $12,400, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600 and 37% above. A single filer with $82,000 AGI pays about $9,210, an effective rate of 11.2%.
Who this is for: US taxpayers estimating their 2026 federal bill, refund or balance due before filing or adjusting withholding.
How US federal income tax is calculated for 2026
- Adjusted gross income (AGI) = all taxable income minus above-the-line adjustments (traditional IRA, HSA, half of self-employment tax, student loan interest).
- Deduction: the standard deduction — $16,100 single, $32,200 married filing jointly, $24,150 head of household for 2026 — or itemised deductions if larger (state and local taxes up to the cap, mortgage interest, charitable gifts, medical expenses above 7.5% of AGI). People 65+ or blind add $1,650 each if married, $2,050 if unmarried.
- Taxable income = AGI − deduction, run through the seven brackets. Only the income inside each band is taxed at that band's rate — moving into a higher bracket never reduces take-home pay.
- Credits reduce the tax itself: child tax credit, education credits, saver's credit. Refundable credits can produce a refund beyond tax paid.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | up to $12,400 | up to $24,800 | up to $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 |
See also: US Capital Gains Tax Calculator 2026 (Stocks, Crypto, Property), US Paycheck Calculator — Take-Home Pay 2026.
Assumptions
- AGI = wages + other income − pre-tax adjustments; deduction = 2026 standard deduction for the status (+$1,650/$2,050 per age/blindness condition) or itemised if entered.
- Tax = taxable income through the 2026 brackets from the US rules file; credits subtracted (floored at zero); state = AGI × flat rate.
- Take-home deducts employee FICA on wages (6.2% to $184,500, 1.45% + 0.9% above the threshold).
Worked example
AGI $82,000 − $16,100 standard deduction = taxable income $65,900. Tax: 10% on $12,400 ($1,240) + 12% on $38,000 ($4,560) + 22% on $15,500 ($3,410) = $9,210. Marginal rate 22%, effective 11.2% of AGI. State at 5% adds $4,100; Social Security and Medicare take $6,503. Take-home about $65,200 a year, $5,430 a month.
Frequently asked questions
What is the standard deduction for 2026?
$16,100 for single filers and married filing separately, $32,200 for married filing jointly, $24,150 for head of household — plus $1,650 (married) or $2,050 (unmarried) for each condition of being 65 or older or blind.
How do tax brackets work?
Each rate applies only to the slice of taxable income inside its band; a $1 raise that crosses into the 22% bracket is taxed at 22% on that dollar only.
What is the difference between marginal and effective rate?
Marginal is the rate on your next dollar; effective is total tax divided by income — always lower because the first dollars are taxed at 10% and 12%, and the deduction is taxed at 0%.
Does this include state tax?
Only as a flat percentage you enter; state systems vary from none (Texas, Florida, Washington) to progressive rates above 10% (California, New York).
How much federal tax on $100,000?
About $13,170 for a single filer taking the standard deduction in 2026 (taxable income $83,900) — a 13.2% effective rate; far less for a married couple.
When are 2026 taxes due?
The 2026 return is due 15 April 2027; an extension to 15 October 2027 extends filing, not payment.
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