US Federal Income Tax Calculator
Estimate your 2026 federal income tax by filing status, with a full bracket-by-bracket breakdown.
Figures use published 2026 IRS tax brackets and standard deductions. This is an estimate for federal tax only - it excludes state tax, credits and itemized deductions. Consult a tax professional for exact figures.
Income Details
How Federal Tax Brackets Work
Federal income tax is progressive: each dollar of income is taxed at the rate for the bracket it falls into, not your whole income at your top rate. For example, a single filer earning $60,000 in 2026 does not pay 22% on all $60,000 - only the portion above $50,400 is taxed at 22%, with lower amounts taxed at 10% and 12%.
2026 Standard Deductions
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Married Filing Separately | $16,100 |
| Head of Household | $24,150 |
Frequently Asked Questions
The US uses a progressive, marginal tax system with seven brackets (10%, 12%, 22%, 24%, 32%, 35% and 37% for 2026). You only pay the higher rate on the portion of income that falls within each bracket, not your entire income. Your standard deduction is subtracted from gross income first to find your taxable income.
For the 2026 tax year, the standard deduction is $16,100 for Single and Married Filing Separately filers, $32,200 for Married Filing Jointly, and $24,150 for Head of Household. Most taxpayers take the standard deduction rather than itemizing.
Your marginal tax rate is the rate applied to your last dollar of taxable income - the highest bracket you reach. Your effective tax rate is your total tax bill divided by your total income, which is always lower than your marginal rate because of how progressive brackets work.
FICA (Federal Insurance Contributions Act) covers Social Security (6.2% up to the annual wage base) and Medicare (1.45%, plus an extra 0.9% on high earners). FICA is separate from federal income tax and is calculated on gross wages rather than taxable income. This calculator includes an optional FICA estimate alongside your federal income tax.
No. This calculator only estimates federal income tax and FICA. State income tax varies enormously - several states (like Texas, Florida and Washington) have no state income tax at all, while others have their own progressive brackets. Check your state revenue department for state-specific figures.