How to use this federal income tax calculator
Most people only need the Quick estimate tab: pick your filing status, enter your annual wages and you’ll instantly see your federal income tax, effective tax rate and marginal tax bracket. Switch to Detailed when you also have 1099 or freelance income, investment income, retirement contributions, itemized deductions or children.
- Choose the tax year. 2026 is the year you’re earning in now (returns filed in early 2027). Pick 2025 if you’re checking or amending last year’s return.
- Select your filing status. It sets both your standard deduction and the width of every tax bracket.
- Enter income. Use gross annual pay (before deductions) — W-2 Box 1 if you have it.
- Add what you’ve already paid. Enter federal withholding (W-2 Box 2) plus estimated payments to see your projected refund or balance due.
Every result updates live, and you can copy a share link or print the breakdown for your records or your CPA.
How federal income tax is calculated
The IRS doesn’t tax your whole paycheck at one rate. Federal income tax is progressive: your income is sliced into layers and each layer is taxed at its own rate. The calculator follows the same order as Form 1040:
AGI − (standard or itemized deduction) − QBI & new deductions = Taxable income
Tax on taxable income (brackets) − credits = Federal income tax
- Gross income — wages, net self-employment profit, interest, dividends, capital gains and other taxable income.
- Adjustments — pre-tax retirement contributions, HSA contributions and half of self-employment tax come off first, giving your adjusted gross income (AGI).
- Deductions — you subtract the larger of the standard deduction or your itemized deductions, plus any qualified business income (QBI) deduction and the new tips, overtime and senior deductions.
- Apply the brackets — ordinary income runs through the 10%–37% brackets; long-term capital gains and qualified dividends are stacked on top and taxed at 0%, 15% or 20%.
- Subtract credits — credits such as the Child Tax Credit reduce the tax dollar-for-dollar.
2026 federal income tax brackets
These are the 2026 federal income tax brackets published by the IRS (Rev. Proc. 2025-32), adjusted for inflation. They apply to income earned in 2026 and reported on the return you file in 2027.
2026 tax brackets: Single
| Rate | Taxable income | Tax owed in this bracket |
|---|---|---|
| 10% | $0 – $12,400 | 10% of taxable income |
| 12% | $12,401 – $50,400 | $1,240 + 12% over $12,400 |
| 22% | $50,401 – $105,700 | $5,800 + 22% over $50,400 |
| 24% | $105,701 – $201,775 | $17,966 + 24% over $105,700 |
| 32% | $201,776 – $256,225 | $41,024 + 32% over $201,775 |
| 35% | $256,226 – $640,600 | $58,448 + 35% over $256,225 |
| 37% | Over $640,600 | $192,979 + 37% over $640,600 |
2026 tax brackets: Married filing jointly
| Rate | Taxable income | Tax owed in this bracket |
|---|---|---|
| 10% | $0 – $24,800 | 10% of taxable income |
| 12% | $24,801 – $100,800 | $2,480 + 12% over $24,800 |
| 22% | $100,801 – $211,400 | $11,600 + 22% over $100,800 |
| 24% | $211,401 – $403,550 | $35,932 + 24% over $211,400 |
| 32% | $403,551 – $512,450 | $82,048 + 32% over $403,550 |
| 35% | $512,451 – $768,700 | $116,896 + 35% over $512,450 |
| 37% | Over $768,700 | $206,584 + 37% over $768,700 |
2026 tax brackets: Head of household
| Rate | Taxable income | Tax owed in this bracket |
|---|---|---|
| 10% | $0 – $17,700 | 10% of taxable income |
| 12% | $17,701 – $67,450 | $1,770 + 12% over $17,700 |
| 22% | $67,451 – $105,700 | $7,740 + 22% over $67,450 |
| 24% | $105,701 – $201,750 | $16,155 + 24% over $105,700 |
| 32% | $201,751 – $256,200 | $39,207 + 32% over $201,750 |
| 35% | $256,201 – $640,600 | $56,631 + 35% over $256,200 |
| 37% | Over $640,600 | $191,171 + 37% over $640,600 |
2026 tax brackets: Married filing separately
| Rate | Taxable income | Tax owed in this bracket |
|---|---|---|
| 10% | $0 – $12,400 | 10% of taxable income |
| 12% | $12,401 – $50,400 | $1,240 + 12% over $12,400 |
| 22% | $50,401 – $105,700 | $5,800 + 22% over $50,400 |
| 24% | $105,701 – $201,775 | $17,966 + 24% over $105,700 |
| 32% | $201,776 – $256,225 | $41,024 + 32% over $201,775 |
| 35% | $256,226 – $384,350 | $58,448 + 35% over $256,225 |
| 37% | Over $384,350 | $103,292 + 37% over $384,350 |
2026 standard deduction
The standard deduction is the amount of income you can earn before any federal income tax applies. About 90% of filers take it instead of itemizing. The One Big Beautiful Bill Act made the higher standard deduction permanent and indexes it for inflation every year.
| Filing status | 2025 | 2026 | Extra if 65+ / blind (2026) |
|---|---|---|---|
| Single | $15,750 | $16,100 | $2,050 |
| Married filing jointly | $31,500 | $32,200 | $1,650 |
| Married filing separately | $15,750 | $16,100 | $1,650 |
| Head of household | $23,625 | $24,150 | $2,050 |
Taxpayers 65 or older can also claim the new senior deduction of up to $6,000 per person for 2025 through 2028, which phases out at 6% of modified AGI above $75,000 ($150,000 joint). The calculator applies it automatically when you select a taxpayer age 65+.
Marginal vs. effective tax rate
Your marginal rate is the rate on your next dollar of income — the highest bracket you reach. Your effective rate is your total federal income tax divided by your total income, and it’s always lower. A single filer earning $75,000 in 2026 is in the 22% bracket, but only the slice of taxable income above $50,400 is taxed at 22% — the effective rate works out to roughly 10.2%.
Myth buster: a raise can never reduce your take-home pay because of brackets. Moving into a higher bracket only affects the dollars inside that bracket.
Federal income tax by salary (2026, single filer)
Quick reference for common salaries using the standard deduction and W-2 wages. Click any amount for the full breakdown by filing status, including FICA and take-home pay.
| Salary | Federal income tax | Effective rate | Bracket | Take-home after FICA |
|---|---|---|---|---|
| $20,000 | $390 | 2.0% | 10% | $18,080 |
| $30,000 | $1,420 | 4.7% | 12% | $26,285 |
| $40,000 | $2,620 | 6.6% | 12% | $34,320 |
| $50,000 | $3,820 | 7.6% | 12% | $42,355 |
| $60,000 | $5,020 | 8.4% | 12% | $50,390 |
| $75,000 | $7,670 | 10.2% | 22% | $61,593 |
| $90,000 | $10,970 | 12.2% | 22% | $72,145 |
| $100,000 | $13,170 | 13.2% | 22% | $79,180 |
| $120,000 | $17,570 | 14.6% | 22% | $93,250 |
| $150,000 | $24,734 | 16.5% | 24% | $113,791 |
| $200,000 | $36,734 | 18.4% | 24% | $148,927 |
| $300,000 | $68,134 | 22.7% | 35% | $215,177 |
Worked example: $90,000 salary, single
Say you earn $90,000 in W-2 wages in 2026 and file single with no other income.
- Taxable income: $90,000 − $16,100 standard deduction = $73,900
- 10% on $12,400 = $1,240
- 12% on $38,000 = $4,560
- 22% on $23,500 = $5,170
- Total federal income tax: $10,970 — an effective rate of 12.2%, with a 22% marginal rate.
- Add Social Security and Medicare ($6,885) and take-home pay before state tax is about $72,145, or $6,012 a month.
What’s new for 2026
- Inflation-adjusted brackets — every bracket threshold rose about 4% for the bottom two brackets and 2.3% for the rest.
- Bigger standard deduction — $16,100 single, $32,200 married filing jointly, $24,150 head of household.
- No tax on tips (up to $25,000) and no tax on overtime premium (up to $12,500 / $25,000) as below-the-line deductions through 2028.
- Senior deduction — an extra $6,000 per person age 65+.
- Child Tax Credit — $2,200 per qualifying child, up to $1,700 refundable.
- SALT cap — the state and local tax deduction cap is $40,400 for itemizers (reduced above $500k MAGI).
7 legal ways to lower your federal income tax
- Max out pre-tax retirement accounts — up to $24,500 in a 401(k) and $7,500 in a traditional IRA (if eligible) for 2026.
- Fund an HSA if you have a high-deductible health plan — it’s deductible going in and tax-free coming out for medical costs.
- Bunch itemized deductions — group two years of charitable gifts into one year to clear the standard deduction.
- Harvest capital losses to offset gains and up to $3,000 of ordinary income.
- Hold investments longer than a year so gains qualify for the 0%/15%/20% rates. Try our capital gains tax calculator.
- Claim every credit — Child Tax Credit, education credits, dependent care and energy credits cut tax dollar-for-dollar.
- If you’re self-employed, track every business expense and check the QBI deduction with the 1099 tax calculator.
Want to check your paycheck withholding instead? Use the paycheck calculator or the tax refund estimator.
Frequently asked questions
How much federal income tax will I pay?
It depends on your taxable income and filing status, not your gross pay. For 2026, a single filer earning $50,000 pays about $3,820, someone earning $75,000 pays about $7,670 and $100,000 is about $13,170 in federal income tax, using the standard deduction. Enter your numbers above for an exact estimate.
If I made $90,000, how much federal tax do I pay?
A single filer with $90,000 of W-2 wages in 2026 owes about $10,970 in federal income tax (12.2% effective rate). Married couples filing jointly with the same income owe about $6,440.
How do I calculate federal income tax by hand?
Subtract adjustments and your standard deduction from gross income to get taxable income. Then apply each bracket rate only to the income inside that bracket and add the pieces together. Finally, subtract any tax credits. The calculator above does exactly this and shows the tax owed in each bracket.
What is the federal income tax rate for a single person?
Single filers face seven rates in 2026: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The 10% rate covers the first $12,400 of taxable income and 37% applies above $640,600. Most single filers have an effective rate between 5% and 15%.
Does this calculator include Social Security and Medicare?
Yes. FICA (6.2% Social Security up to the wage base and 1.45% Medicare, plus 0.9% Additional Medicare over $200,000) is shown in the breakdown and used for take-home pay, but it is not counted in the “federal income tax” figure because it is a separate payroll tax. For 1099 income the calculator adds self-employment tax.
Is the 2026 federal income tax calculator accurate?
It uses the official IRS tax tables, standard deductions and the new deductions created by the One Big Beautiful Bill Act. For typical W-2 and freelance situations results are usually within a few dollars of tax software. It does not compute AMT, state tax or every phase-out, so confirm complex returns with a CPA.
When are 2026 federal taxes due?
Your 2026 return is due April 15, 2027. If you are self-employed, quarterly estimated payments are due April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. See our quarterly estimated tax calculator.