Income Tax Calculator (2026)
Estimate your 2026 US federal income tax. See exactly how each bracket contributes to your total — no email required.
Federal Tax Owed
$0
- Taxable Income$0
- Effective Rate0%
- Marginal Rate0%
Your bracket position
Educational estimate for tax year 2026. This is not a filed Form 1040, tax advice, or a state-tax engine. Brackets and standard deductions come from IRS Revenue Procedure 2025-32.
Who this is for
Use this page when you want a federal ordinary-income estimate: “If this is my 2026 income and I take the standard (or a typed itemized) deduction, which brackets actually collect tax?” It helps compare filing status, a raise, or a larger deduction. It does not decide whether you should itemize, claim a credit, or file in a particular state.
How US federal income tax brackets work
The US uses a progressive (marginal) system. Each slice of taxable income is taxed at that slice’s rate. Your last dollar sits in the highest (marginal) bracket you reach; earlier dollars keep the lower rates. Effective rate is total federal income tax divided by income — always lower than the marginal rate for ordinary income in this table.
Taxable income is not salary. This tool subtracts either the 2026 standard deduction or the itemized amount you type, then applies the ordinary-rate table. It does not apply above-the-line adjustments, credits, AMT, or the capital-gains schedule.
For tax year 2026, IRS Revenue Procedure 2025-32 (October 2025; file rp-25-32.pdf) publishes the inflation-adjusted ordinary-rate thresholds and the standard deduction amounts under § 63(c)(2):
- Single: $16,100
- Married filing jointly / surviving spouse: $32,200
- Married filing separately: $16,100
- Head of household: $24,150
Single-filer ordinary taxable-income rungs in this implementation (lower bound inclusive, next bound exclusive): 10% from $0, 12% from $12,400, 22% from $50,400, 24% from $105,700, 32% from $201,775, 35% from $256,225, 37% from $640,600.
State income tax is out of scope. For FICA plus an optional flat state percentage, use the paycheck calculator.
Worked example: $90,000, single, standard deduction
These figures match the form defaults and do not require JavaScript. Income $90,000 minus the 2026 single standard deduction $16,100 leaves taxable income of $73,900, which lands in the 22% bracket.
- 10% × $12,400 = $1,240
- 12% × ($50,400 − $12,400) = 12% × $38,000 = $4,560
- 22% × ($73,900 − $50,400) = 22% × $23,500 = $5,170
- Federal income tax = 1,240 + 4,560 + 5,170 = $10,970
| Slice | Income in slice | Tax from slice |
|---|---|---|
| 10% on $0–$12,400 | $12,400 | $1,240 |
| 12% on $12,400–$50,400 | $38,000 | $4,560 |
| 22% on $50,400–$73,900 | $23,500 | $5,170 |
| Total | $73,900 | $10,970 |
Marginal rate: 22%. Effective rate on taxable income: 10,970 / 73,900 ≈ 14.84%. Effective rate on the $90,000 you typed: 10,970 / 90,000 ≈ 12.19%. The same $90,000 filed married jointly, standard deduction $32,200, has taxable income $57,800 and federal tax $6,440 (12% marginal) — filing status is not a rounding detail.
FICA is separate. Employee Social Security and Medicare on $90,000 of wages would be 90,000 × 6.2% + 90,000 × 1.45% = $6,885 if the wage is under the 2026 Social Security wage base. This page does not subtract FICA.
Show the math (full bracket breakdown)
− Deduction (SINGLE Standard) = $16,100
Taxable income = $73,900
10% × $12,400 = $1240.00
12% × $38,000 = $4560.00
22% × $23,500 = $5170.00
Total federal tax = $10970.00
Effective rate = 14.84% · Marginal rate = 22.00%
Assumptions and limitations
- Ordinary federal income only. Long-term capital gains and qualified dividends use a different schedule in Rev. Proc. 2025-32.
- No tax credits, AMT, net investment income tax, or Additional Medicare Tax.
- No state or local income tax. Those systems are out of scope on this page.
- Standard or typed itemized deduction only. No qualified business income deduction, student-loan interest, or other adjustments.
- Figures are for tax year 2026. They are the wrong table for a 2025 return.
- The result is an estimate. It does not file a return or replace Form 1040 instructions.
Sources and data vintage
Primary source: IRS Revenue Procedure 2025-32, tax year 2026 inflation adjustments, https://www.irs.gov/pub/irs-drop/rp-25-32.pdf (IRS drop folder; also summarized in the IRS newsroom release on 2026 inflation adjustments). Standard deduction table: Rev. Proc. 2025-32 § 4.14. Ordinary rate schedules: § 4.01.
Implementation: each bracket is a rate plus a lower bound; income between that bound and the next is taxed at that rate. Cross-check: Tax Foundation’s 2026 bracket table, which cites the same procedure. Page reviewed: 2026-09-16.
Frequently asked questions
What are the 2026 US federal income tax brackets?
For tax year 2026, ordinary rates stay 10, 12, 22, 24, 32, 35, and 37 percent. For a single filer the taxable-income thresholds (lower bound of each rate, matching IRS Rev. Proc. 2025-32 and this tool’s table) are $0, $12,400, $50,400, $105,700, $201,775, $256,225, and $640,600. Married filing jointly uses $0, $24,800, $100,800, $211,400, $403,550, $512,450, and $768,700. Crossing a threshold raises the rate only on dollars above it.
What's the standard deduction for tax year 2026?
From IRS Revenue Procedure 2025-32, section 4.14: $16,100 if you file single; $32,200 if you file married filing jointly (or as a surviving spouse); $16,100 if you file married filing separately; $24,150 if you file as head of household. Those amounts apply to taxable years beginning in 2026 (returns generally filed in 2027). Do not use them on a 2024 or 2025 return.
What is the difference between effective and marginal tax rate?
Marginal rate is the rate on the last dollar of taxable income. Effective rate is tax ÷ income. On this page’s default — $90,000 ordinary income, single, standard deduction — taxable income is $73,900, federal tax is $10,970, the marginal rate is 22%, the effective rate on taxable income is 14.84%, and the effective rate on the $90,000 of stated income is 12.19%. Applying 22% to all $73,900 would overstate the bill by $5,288.
Should I take the standard deduction or itemize?
Use the larger number. For a 2026 single filer the standard deduction is $16,100. Itemizing only helps if qualified itemized deductions exceed that. This tool lets you type an itemized total; it does not compute Schedule A lines. If you itemize $20,000 on $90,000 single income, taxable income falls to $70,000 and federal tax falls from $10,970 to $10,112.
Does this include state income tax?
No. State and local income tax are out of scope. This page estimates US federal ordinary income tax only. Some states have no income tax; others use their own brackets, credits, and local add-ons. For a rough take-home sketch that includes a flat state percentage plus FICA, use the paycheck calculator. That flat rate is still not a state return.
Are tax credits, AMT, or capital-gains rates included?
No. Child Tax Credit, Earned Income Tax Credit, education credits, the alternative minimum tax, the 3.8% net investment income tax, and the long-term capital-gains / qualified-dividend schedule are not modeled. Credits subtract from tax after brackets; a $2,000 credit is not a $2,000 deduction. Capital gains use a different rate table in the same revenue procedure.
Does a raise that crosses a bracket tax all of my income at the new rate?
No. Ordinary federal brackets are progressive, not a cliff. If taxable income moves from $50,399 to $50,401, only two dollars are taxed at 22% instead of 12%. The extra tax is 20 cents, not a 10-point levy on the whole return. Some credits phase out sharply; the ordinary-rate table is not that kind of cliff.
Which tax year do these numbers apply to?
Tax year 2026. IRS Rev. Proc. 2025-32, released October 2025, is the inflation-adjustment document for taxable years beginning in 2026. A 2026 return is generally filed in 2027. Using these thresholds on a 2025 return will be wrong.
Where is the official source?
IRS Revenue Procedure 2025-32, available as https://www.irs.gov/pub/irs-drop/rp-25-32.pdf. The IRS newsroom summary of the same release lists the 2026 standard deductions and ordinary-rate thresholds. This site stores each bracket as a rate plus a lower bound and taxes the slice up to the next bound — ordinary progressive-rate math, not a private formula.
Related calculators
- → Paycheck Calculator — federal tax plus FICA and an optional flat state rate, split across pay periods.
- → Mortgage Calculator — the federal value of a mortgage-interest deduction depends on your bracket — and only if you itemize.
- → Compound Interest Calculator — tax drag on a taxable account is not in the growth formula; your bracket is the starting point.
- → Guide: how US federal income tax brackets work — a longer walkthrough of the same $90,000 single example.
Last reviewed 2026-09-16. Results are educational estimates for planning — not financial, tax, or legal advice, and not a lender quote, payroll stub, or filed return.