This income tax calculator estimates 2026 US federal income tax on your taxable income for single, married filing jointly and head of household filers. Formula: tax = Σ (slice × rate) across the 2026 brackets for the filing status; effective rate = tax ÷ income × 100. A single filer with $75,000 of taxable income owes about $11,212.
On this page
How to use the income tax calculator
- Enter your taxable income after deductions.
- Choose your filing status.
- Read the estimated federal tax and effective rate.
How the income tax calculator works
The income tax calculator applies the 2026 federal tax brackets from IRS Revenue Procedure 2025-32 to your taxable income. Each bracket rate applies only to the part of income inside that band, so moving into a higher bracket never taxes all your income at the higher rate. The result is federal income tax before credits, plus your effective rate, which is tax divided by taxable income.
2026 federal tax brackets
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0–$12,400 | $0–$24,800 | $0–$17,700 |
| 12% | to $50,400 | to $100,800 | to $67,450 |
| 22% | to $105,700 | to $211,400 | to $105,700 |
| 24% | to $201,775 | to $403,550 | to $201,750 |
| 32% | to $256,225 | to $512,450 | to $256,200 |
| 35% | to $640,600 | to $768,700 | to $640,600 |
| 37% | above | above | above |
Income tax calculator worked example
A single filer with $75,000 of taxable income pays 10% on the first $12,400 ($1,240), 12% on $12,400 to $50,400 ($4,560) and 22% on the last $24,600 ($5,412). The total is $11,212, an effective rate of 14.95%, even though the top bracket is 22%. The table compares single and joint filers at several taxable incomes.
| Taxable income | Single tax | Single effective | Joint tax | Joint effective |
|---|---|---|---|---|
| $40,000 | $4,552 | 11.38% | $4,304 | 10.76% |
| $75,000 | $11,212 | 14.95% | $8,504 | 11.34% |
| $100,000 | $16,712 | 16.71% | $11,504 | 11.50% |
| $150,000 | $28,598 | 19.07% | $22,424 | 14.95% |
| $250,000 | $56,456 | 22.58% | $45,196 | 18.08% |
Start from taxable income
Enter taxable income, not salary. Taxable income is income after adjustments and the standard or itemized deduction. For 2026 the IRS lists standard deductions of $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. A single worker earning $91,100 with no other adjustments would enter about $75,000 in the income tax calculator.
What the result leaves out
The income tax calculator does not subtract credits such as the child tax credit, and it does not include state or local income tax, Social Security and Medicare (FICA), self-employment tax, the alternative minimum tax or the lower rates on qualified dividends and long-term capital gains. Married filing separately is offered too, using its own 2026 bracket tops. Treat the figure as federal tax on ordinary income before credits.
Tips
- Your marginal rate is the rate on your next dollar; your effective rate is the average.
- Compare the result with the tax line on last year’s return to check your inputs.
- Withholding is set separately on Form W-4.
Estimates for education only, not tax, legal or financial advice. Check current rules with the tax authority or a qualified adviser.
Marginal rate versus effective rate
Your marginal rate is the bracket your last dollar falls in. Your effective rate is total tax divided by taxable income. In the $75,000 single example the marginal rate is 22% but the effective rate is under 15%, because the first $50,400 is taxed at 10% and 12%. This matters when you think about a raise or extra income: only the extra dollars are taxed at the marginal rate, so a raise never lowers your take-home pay because of brackets. It also matters for deductions: a $1,000 deduction saves $220 for someone in the 22% bracket, while a $1,000 credit saves the full $1,000.
Use the income tax calculator to see both rates side by side. Try entering your income with and without a planned deduction, such as a traditional 401(k) or IRA contribution, to see how much federal tax it would save. Credits come off the tax total afterward.
Choosing a filing status
Filing status changes both the bracket tops and the standard deduction. Married couples usually file jointly; head of household is for unmarried people who pay more than half the cost of keeping a home for a qualifying person. The IRS Interactive Tax Assistant can help you pick the right status. Once you know it, run the income tax calculator for that status. If you are unsure whether marriage would raise or lower your federal tax, compare single and joint results with the marriage tax calculator.
Using the estimate during the year
Compare the estimate with your year-to-date federal withholding on your pay stubs. If withholding is well below the income tax calculator figure, you may owe at filing time; the IRS Tax Withholding Estimator can suggest a new Form W-4. Freelancers can use the figure to size quarterly estimated payments. Remember to add self-employment tax separately, since this income tax calculator covers income tax only.
Related converters and calculators
Related calculators:
- Marriage tax calculator: joint vs single
- Salary tax calculator: take-home pay
- Quarterly estimated tax calculator: estimated payments
- Sales tax calculator: sales tax
For 2026 deductions, see the senior deduction calculator, the SALT deduction calculator and the car loan interest deduction calculator.
Sources
IRS Rev. Proc. 2025-32 (2026 inflation adjustments); IRS: Federal income tax rates and brackets.
Formula and method
tax = Σ (slice × rate) across the 2026 brackets for the filing status; effective rate = tax ÷ income × 100.
Uses 2026 IRS brackets (Rev. Proc. 2025-32) including married filing separately. Excludes credits, state tax and FICA.
Questions about this calculator
Which year are the brackets?
2026, from IRS Revenue Procedure 2025-32.
Should I enter my salary?
No. Enter taxable income after deductions.
Does it include state tax?
No, federal income tax only.
Are credits included?
No. Subtract credits from the result yourself.
What is the 2026 standard deduction?
$16,100 single, $32,200 joint and $24,150 head of household.
Check the assumptions and units before relying on a result. Financial, tax and health estimates do not replace advice for your individual circumstances.
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