Estimate your 2026 US federal income tax using the current IRS brackets and standard deduction — enter your gross income and filing status.
| Rate | Bracket range | Tax from this bracket |
|---|
This calculator applies the seven 2026 federal tax brackets to your income after subtracting the standard deduction (plus any extra deductions you enter). Tax is progressive: only the slice of income inside each bracket is taxed at that bracket's rate, not your whole income at your top rate.
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
Single filers:
| Rate | Taxable income range |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 |
| 37% | Above $640,600 |
Married filing jointly:
| Rate | Taxable income range |
|---|---|
| 10% | $0 – $24,800 |
| 12% | $24,800 – $100,800 |
| 22% | $100,800 – $211,400 |
| 24% | $211,400 – $403,550 |
| 32% | $403,550 – $512,450 |
| 35% | $512,450 – $768,700 |
| 37% | Above $768,700 |
Your marginal rate is the rate on your last dollar earned — the bracket your top income falls into. Your effective rate is your total tax divided by your income, blending all the lower brackets you passed through on the way up. Effective rate is almost always noticeably lower than marginal rate, which is why "I don't want a raise, it'll push me into a higher bracket" is a common misunderstanding — only the income above the threshold gets taxed at the higher rate.
Enter your gross annual income and select your filing status (single or married filing jointly). Click Calculate, and the tool applies the standard deduction for your filing status, then runs your remaining taxable income through the progressive bracket structure to estimate both your total federal tax and your effective tax rate. This gives a quick planning estimate without needing to manually work through each bracket by hand.
A progressive tax system taxes income in layers, with each additional layer (bracket) taxed at a higher rate than the one before it — but critically, only the income within each bracket is taxed at that bracket's rate, not your entire income at your highest applicable rate. This design means that as your income grows, your average (effective) tax rate rises gradually rather than jumping sharply, and it's specifically structured so that earning more money always results in more after-tax income overall, even though the marginal rate on that additional income may be higher.
The standard deduction is a fixed amount that reduces your taxable income automatically, without needing to document specific expenses — this calculator uses it by default since the majority of US taxpayers claim the standard deduction rather than itemizing. Itemizing means listing specific deductible expenses individually (like mortgage interest, charitable donations, or certain medical expenses), which only makes sense if the total of those itemized expenses exceeds the standard deduction amount. Since itemized deductions vary enormously by individual financial situation, this calculator doesn't attempt to estimate them — taxpayers with significant itemizable expenses should use tax software or a professional for a more precise estimate.
Beyond state income tax (which varies enormously — some states have none, others have significant rates), this calculator excludes several other factors that affect an actual tax bill. FICA taxes (Social Security and Medicare) are separate from federal income tax and apply at a flat combined rate on wage income up to certain thresholds. Tax credits — which reduce tax owed dollar-for-dollar, unlike deductions which reduce taxable income — such as the Child Tax Credit or education credits, aren't factored in here. Additional income types like capital gains are often taxed at different rates than ordinary income and aren't reflected in this calculator's straightforward wage-income model.
Federal tax brackets and the standard deduction amount are adjusted most years to account for inflation, which prevents "bracket creep" — a scenario where inflation alone (without any real increase in purchasing power) would otherwise push people into higher tax brackets over time. This is why the exact dollar thresholds for each bracket shift somewhat from year to year, even when the underlying rate percentages (10%, 12%, 22%, and so on) stay the same for extended periods. Always confirm you're using figures for the correct tax year, since using an outdated bracket table can meaningfully skew an estimate.
Why is my effective tax rate so much lower than my top bracket? Because only the portion of income within each bracket is taxed at that bracket's rate — most taxpayers have income spread across several lower brackets before reaching their top marginal rate, which pulls the overall effective rate down.
Does this calculator account for the Child Tax Credit or other credits? No — tax credits reduce your final tax bill directly and vary based on individual circumstances (number of dependents, income phase-outs, etc.), which this simplified calculator doesn't model.
Why don't the brackets shown match what I see elsewhere? Brackets are typically adjusted annually for inflation — make sure any comparison figures are for the same tax year, since even a one-year difference can shift the threshold amounts.
Should self-employed people use this calculator? Self-employment involves additional self-employment tax (covering both employer and employee portions of Social Security and Medicare) that this calculator doesn't include, so self-employed individuals should expect a meaningfully higher total tax burden than this estimate alone suggests.
Does this calculator include state income tax? No — this tool estimates federal tax only. State income tax varies significantly by state, with some states charging none at all, so it must be calculated separately.
How often do federal tax brackets change? They're typically adjusted annually for inflation, and can also change due to new tax legislation, so it's worth confirming you're using figures for the correct tax year when comparing estimates.
Last reviewed by Mehmed on July 11, 2026.