US Income Tax Calculator 2026
Estimate your 2026 US federal income tax and take-home pay. Based on official IRS brackets, the new standard deduction, and Social Security and Medicare payroll taxes.
Complete guide
How federal income tax is calculated
The US uses a progressive bracket system. You do not pay one flat rate on your whole income — each slice of your income is taxed at the rate of the bracket it falls into. First, gross income is reduced by pre-tax retirement contributions (401(k), traditional IRA) and then by the standard deduction to arrive at taxable income. Only that taxable income is run through the brackets.
For 2026 the standard deduction is $16,100 for single filers, $32,200 for married filing jointly and $24,150 for heads of household — roughly the first 15–20% of a typical salary escapes federal income tax entirely.
| Rate | Applies to taxable income | Tax within the bracket |
|---|---|---|
| 10% | $0 – $12,400 | Up to $1,240 |
| 12% | $12,400 – $50,400 | Up to $4,560 |
| 22% | $50,400 – $105,700 | Up to $12,166 |
| 24% | $105,700 – $201,775 | Up to $23,058 |
| 32% | $201,775 – $256,225 | Up to $17,424 |
| 35% | $256,225 – $640,600 | Up to $134,531 |
| 37% | Above $640,600 | 37% of everything above |
Worked example: $75,000 a year, single
Take a $75,000 salary with no 401(k) contributions. Subtract the $16,100 standard deduction and you get $58,900 of taxable income. Now run it through the single-filer brackets: the first $12,400 is taxed at 10% ($1,240), the next $38,000 at 12% ($4,560), and the remaining $8,500 at 22% ($1,870). Federal income tax comes to $7,670.
Payroll taxes are computed on gross pay, not taxable income: Social Security is 6.2% of $75,000 = $4,650, Medicare is 1.45% = $1,087.50, for $5,737.50 of FICA in total.
Total federal burden: $7,670 + $5,737.50 = $13,407.50, leaving $61,592.50 after tax — an effective rate of 17.9% even though your marginal bracket is 22%. This is exactly what the calculator reproduces.
2026 brackets for married and head-of-household filers
Married-filing-jointly brackets are roughly double the single thresholds at every step, so couples pay no more tax than two singles earning the same combined income. Head of household — for unmarried taxpayers paying more than half the cost of keeping up a home for a qualifying person — gets intermediate thresholds plus the larger $24,150 deduction.
- Taxpayers aged 65 or older get an extra deduction: $2,050 (single and head of household) or $1,650 per spouse (married filing jointly) in 2026.
- The 0.9% additional Medicare surtax threshold ($200,000) does not double for joint filers — it is fixed at $250,000 for MFJ, which this simplified tool approximates with the single threshold.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $12,400 | $24,800 | $17,700 |
| 12% | $50,400 | $100,800 | $67,450 |
| 22% | $105,700 | $211,400 | $105,700 |
| 24% | $201,775 | $403,550 | $201,775 |
| 32% | $256,225 | $512,450 | $256,200 |
| 35% | $640,600 | $768,700 | $640,600 |
| 37% | above | above | above |
FICA: Social Security and Medicare explained
FICA is the flat payroll tax stacked on top of income tax. Employees pay 6.2% Social Security on wages up to the 2026 taxable maximum of $184,500 — above that the 6.2% stops. Medicare is 1.45% of all wages with no cap, and earners above $200,000 pay an extra 0.9% on the excess.
Employers pay a matching 6.2% and 1.45% out of their own pocket, so your total cost of employment is higher than your payslip shows. Self-employed people pay both halves (12.4% + 2.9%, the SECA tax) but can deduct the employer-equivalent half on their return.
One quirk many people miss: 401(k) deferrals escape income tax but NOT FICA. That is why this calculator computes payroll taxes on gross pay while applying retirement contributions only against income tax.
What this calculator does not include
This tool models a deliberately simple situation so the numbers stay explainable. Real returns add or subtract from the figure you see here, sometimes substantially.
- State and local income taxes — nine states have none, others top 10% (California, New York, New Jersey).
- Tax credits — the Child Tax Credit ($2,200 per child in 2026), Earned Income Tax Credit and education credits can cut the bill dollar-for-dollar.
- Itemized deductions — worth taking only when they exceed the standard deduction (mortgage interest, state SALT capped at $40,000 in 2026, large charitable gifts).
- Capital gains and dividends — taxed at 0/15/20% rates separate from wage brackets.
- Self-employment income — requires SECA tax and Schedule SE, not modeled here.
Marginal vs effective rate: why both matter
Your marginal rate (22% in the example above) is what the next dollar you earn costs you. It drives decisions: whether extra overtime, a side gig or converting a traditional IRA to Roth is worth it. Deductions like 401(k) contributions save you tax at your marginal rate.
Your effective rate is total tax divided by total income — 17.9% in the example. It is always lower than the marginal rate in a progressive system, and it is the number to use when comparing job offers or budgeting take-home pay. The calculator shows both so you never confuse them.
This calculator provides estimates for tax year 2026 only and is not tax advice. It ignores state and local taxes, tax credits, itemized deductions and other factors that affect your actual return. Figures come from IRS Revenue Procedure 2025-32 and the Social Security Administration but your circumstances may differ. Consult a qualified tax professional for advice.