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2026 Federal Income Tax Calculator
This calculator estimates federal individual income tax for tax year 2026, the return most people file in early 2027. Every threshold used below comes from the IRS inflation adjustments published in Revenue Procedure 2025-32 and the accompanying IRS guidance on the One, Big, Beautiful Bill provisions.
Enter gross income and a filing status. The tool subtracts the 2026 standard deduction, walks the seven marginal brackets, and shows how much tax is generated inside each bracket. It deliberately stops there: state income tax, FICA, self-employment tax, credits, AMT and itemized deductions are outside its scope.
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Official 2026 figures used here
| Rate | Single | Married filing jointly |
|---|---|---|
| 10% | Up to $12,400 | Up to $24,800 |
| 12% | $12,401 to $50,400 | $24,801 to $100,800 |
| 22% | $50,401 to $105,700 | $100,801 to $211,400 |
| 24% | $105,701 to $201,775 | $211,401 to $403,550 |
| 32% | $201,776 to $256,225 | $403,551 to $512,450 |
| 35% | $256,226 to $640,600 | $512,451 to $768,700 |
| 37% | Over $640,600 | Over $768,700 |
How to read the result
The standard deduction is applied before any bracket math. For 2026 the IRS set it at $16,100 for single filers and $32,200 for married couples filing jointly, up from $15,750 and $31,500 for 2025. A single filer earning $75,000 therefore has $58,900 of taxable income, not $75,000.
Marginal rates are incremental. Being in the 22% bracket does not mean all income is taxed at 22%; only the slice of taxable income above $50,400 and up to $105,700 is. The result panel rebuilds that slice-by-slice calculation so you can audit every dollar.
Because the IRS published rate thresholds only for single and joint filers in this guidance, this tool offers exactly those two statuses. Head of household and married filing separately amounts appear in the standard deduction reference table, but this site does not extrapolate brackets for them.
What the result excludes is as important as what it includes. Payroll taxes are a separate system: Social Security and Medicare are withheld on wages under their own rules and do not follow the bracket schedule at all. Credits such as the child tax credit or education credits reduce the final bill after tax is computed, so two households with identical wages can owe different amounts. Long-term capital gains and qualified dividends are taxed under a separate rate table. Treat the number produced here as the ordinary-income federal layer, then add the remaining layers from your own return rather than reading it as a complete tax bill.
Questions people ask about this figure
Does this include state income tax?
No. It models federal individual income tax only. Nine states levy no broad-based individual income tax, while others add their own rates and brackets on top of the federal result.
Why is my effective rate lower than my bracket?
The lower brackets are applied first and the standard deduction shields part of your income entirely. Effective rate divides total tax by gross income, so it is always below the top marginal rate.
Are 2026 figures used on a return filed in 2026?
No. Tax year 2026 income is generally reported on returns filed in 2027. A return filed in 2026 usually covers tax year 2025, which has different deduction amounts.
Related calculators
Every figure on this page appears in the official release listed below. The values were checked against those pages on 2026-11-14. Where a release states a threshold but does not publish a rate, this site reports the threshold and does not estimate the missing value.
- IRS: Tax inflation adjustments for tax year 2026 — Revenue Procedure 2025-32 / IR-2025-103