Federal Income Tax Calculator

Estimate your 2026 federal income tax from your income, filing status and deductions, and see exactly how much is taxed in each bracket.

Wages, interest, business profit and other ordinary income, before deductions.

Traditional 401(k) and 403(b) contributions, HSA contributions, deductible IRA contributions and similar. If you entered W-2 box 1 wages, do not repeat 401(k) amounts already left out of box 1.

One for each of you who is 65 or older, and one for each who is blind (up to 2 per person).

For example the child tax credit. Subtracted from the tax, not below zero.

Estimated federal income tax
$8,770.00
Taxable income
$63,900.00
Marginal tax rate
22%The rate on your next dollar of taxable income.
Effective tax rate
10.32%Tax after credits as a share of total income.
Standard deduction
$16,100.00
  • Estimate of regular federal income tax on ordinary income only. Not included: lower rates on long-term capital gains and qualified dividends, alternative minimum tax, net investment income tax, self-employment and Additional Medicare tax, the qualified business income deduction, the new deductions for tips and overtime, and limits on itemized deductions at high incomes.

Tax by bracket (single, 2026)

RateBracketYour income taxed hereTax
10%$0 – $12,400$12,400.00$1,240.00
12%$12,400 – $50,400$38,000.00$4,560.00
22%$50,400 – $105,700$13,500.00$2,970.00
24%$105,700 – $201,775$0.00$0.00
32%$201,775 – $256,225$0.00$0.00
35%$256,225 – $640,600$0.00$0.00
37%Over $640,600$0.00$0.00

How federal income tax is calculated

Start with your total income and subtract pre-tax and above-the-line deductions such as traditional 401(k) contributions, HSA contributions and deductible IRA contributions. That gives roughly your adjusted gross income (AGI).

Next subtract either the standard deduction or your itemized deductions, whichever is larger. For 2026 the standard deduction is $16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly and qualifying surviving spouses, and $24,150 for heads of household, with an extra $2,050 per box for unmarried filers who are 65 or older or blind ($1,650 if married). What's left is taxable income.

Taxable income is then run through the tax brackets for your filing status. Each rate applies only to the slice of income inside its bracket, so the table above shows how much of your income falls in each one. Credits come off the tax itself, dollar for dollar.

Marginal rate vs effective rate

Your marginal rate is the rate on your last, or next, dollar of taxable income. It's the number to use when you ask what a raise, a bonus or an extra 401(k) contribution is worth. Your effective rate is your total tax divided by your total income, which is always lower because the standard deduction and the lower brackets cover the first part of your income.

Moving into a higher bracket never reduces your take-home pay. Only the dollars above the threshold are taxed at the higher rate.

Tax owed vs tax withheld, and what's left out

This estimates the tax you owe for the year, not what comes out of your paychecks. Your employer withholds based on your W-4, and the difference between the two is your refund or your balance due when you file. Use the paycheck calculator to see withholding.

To keep the estimate honest, it covers regular income tax on ordinary income only. It does not apply the lower 0%, 15% and 20% rates on long-term capital gains and qualified dividends, the alternative minimum tax, the 3.8% net investment income tax, self-employment tax, Additional Medicare Tax, the qualified business income deduction, or the newer deductions for qualified tips and overtime pay. Credits are whatever you enter. Results are estimates for planning, not tax advice.

The formula

Taxable income = total income − pre-tax deductions − (standard or itemized deduction)Tax = base tax for your bracket + bracket rate × (taxable income − bracket start)Tax after credits = max(0, tax − credits)Effective rate = tax after credits ÷ total income
  • Base tax and bracket start come from the 2026 IRS tax rate tables (Rev. Proc. 2025-32) for your filing status
  • Bracket rate = your marginal rate: 10%, 12%, 22%, 24%, 32%, 35% or 37%

Example

  1. Single filer earning $85,000 who puts $5,000 into a traditional 401(k) and takes the $16,100 standard deduction.
  2. Taxable income: 85,000 − 5,000 − 16,100 = $63,900.
  3. 10% on the first $12,400 = $1,240. 12% on $12,400 to $50,400 ($38,000) = $4,560. 22% on the last $13,500 = $2,970.
  4. Total tax: $1,240 + $4,560 + $2,970 = $8,770.
  5. Marginal rate 22%; effective rate 8,770 ÷ 85,000 = 10.32%.

Frequently asked questions

What are the 2026 federal tax brackets?

There are seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For single filers the 37% rate starts above $640,600 of taxable income, and for married couples filing jointly above $768,700. The full table for each filing status is on the tax bracket calculator.

What is the standard deduction for 2026?

$16,100 for single filers and married filing separately, $32,200 for married filing jointly and qualifying surviving spouses, and $24,150 for head of household. People who are 65 or older or blind get an additional amount.

Should I itemize or take the standard deduction?

Take whichever is larger. Itemized deductions include state and local taxes (subject to a cap), mortgage interest, charitable gifts and large medical expenses. Most people's itemized total is below the standard deduction.

How much federal tax do I pay on $85,000?

A single filer with $5,000 of pre-tax 401(k) contributions and the standard deduction owes about $8,770, an effective rate of 10.32%. With no 401(k) contribution, taxable income is $68,900 and the tax is $9,870.

Why is my refund different from this estimate?

Your refund depends on how much was withheld or paid in estimated tax during the year, as well as on the tax owed. Credits, capital gains, self-employment income and other items not modeled here also change the result.

Sources

Last reviewed for 2026. How we calculate.