2026 Federal Income Tax Calculator
Estimate 2026 federal income tax using official IRS brackets and standard deductions, plus an employee-side FICA estimate using the 2026 Social Security wage base.
Estimated after federal income tax & employee FICA
$79,180
Federal income tax
$13,170
Employee FICA
$7,650
Effective federal rate
13.2%
Marginal federal rate
22.0%
Tax year 2026: IRS rates remain 10%, 12%, 22%, 24%, 32%, 35% and 37%. The 2026 standard deduction is $16,100 single, $32,200 married filing jointly and $24,150 head of household.
This is an educational estimate, not a tax return. It excludes credits, AMT, investment taxes, most payroll adjustments, state/local tax and self-employment tax.
How the 2026 Federal Income Tax Calculator Works
This calculator estimates U.S. federal income tax for tax year 2026 using the official inflation-adjusted tax brackets and standard deductions published by the IRS in Revenue Procedure 2025-32. It also estimates the employee share of Social Security and Medicare payroll taxes using the 2026 Social Security taxable wage base published by the Social Security Administration.
2026 Federal Tax Rates
The individual federal income-tax rates for 2026 are 10%, 12%, 22%, 24%, 32%, 35% and 37%. The U.S. uses a progressive tax system: moving into a higher bracket does not cause all of your income to be taxed at the higher rate.
2026 Standard Deduction
The IRS published these standard deduction amounts for tax year 2026:
- Single: $16,100
- Married filing jointly: $32,200
- Head of household: $24,150
The calculator subtracts the selected standard deduction from gross income before applying the progressive federal brackets. If you choose the itemized option, it instead uses the amount you enter. Whether itemizing is appropriate depends on your individual tax situation.
Marginal vs. Effective Tax Rate
- Marginal tax rate: the rate applied to the highest portion of taxable income in this estimate.
- Effective federal income-tax rate: estimated federal income tax divided by gross income.
These numbers answer different questions. Your marginal rate is useful for thinking about the tax effect of additional taxable income, while your effective rate summarizes the federal income tax estimate across all brackets.
2026 Social Security and Medicare Estimate
For employees, Social Security tax is 6.2% of covered wages up to the 2026 taxable maximum of $184,500. Medicare tax is generally 1.45% of covered wages with no wage cap. An additional 0.9% Medicare tax can apply above statutory thresholds. The calculator uses $200,000 for single/head-of-household inputs and $250,000 for married filing jointly when estimating that additional employee tax.
Important limitations
This is an educational estimate, not tax-preparation software. It does not calculate tax credits, Alternative Minimum Tax, Net Investment Income Tax, qualified dividends/capital gains, self-employment tax, every adjustment or deduction, or state and local taxes. Payroll withholding can also differ from final tax liability.
Primary Sources
The 2026 federal rates and standard deductions are based on IRS Revenue Procedure 2025-32 and the IRS 2026 inflation-adjustment release. The Social Security wage base is based on the Social Security Administration's 2026 COLA and contribution-base guidance. Values on this page were reviewed for tax year 2026 on August 7, 2026.
Explore More Calculators
Compare the federal estimate with other planning tools. State-specific tools may use different assumptions and should be checked against current state guidance.
2026 tax calculator scope, deductions and credits
Quick answer: This 2026 tax calculator estimates federal income tax from filing status, income and the standard deduction. It is a planning tool and does not model every itemized deduction, tax credit, estimated tax payment, eligibility requirement or state tax rule.
Deductions reduce taxable income
Compare the standard deduction with eligible itemized deductions. A deduction is not a dollar-for-dollar reduction of tax.
Credits reduce calculated tax
Deductions and credits work differently. Credits such as the Child Tax Credit have separate eligibility and phase-out rules.
Payments affect the balance due
Withholding and estimated tax payments do not change tax liability; they change how much may be due or refunded at filing.
Scenarios to calculate
- Compare filing statuses only when legally eligible.
- Estimate taxable income after the standard deduction.
- Review withholding separately from total tax liability.
Next: review the 2026 brackets, review the Child Tax Credit, review the Earned Income Tax Credit.
2026 Federal Income Tax Calculator FAQs
What are the federal income tax rates for 2026?
For tax year 2026, the seven individual federal income tax rates remain 10%, 12%, 22%, 24%, 32%, 35% and 37%. Tax brackets are progressive, so each rate applies only to the portion of taxable income inside that bracket.
What is the 2026 standard deduction?
For tax year 2026, the standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly, and $24,150 for heads of household. These amounts come from IRS Revenue Procedure 2025-32.
Did the individual TCJA tax rates expire in 2026?
No. Legislation enacted in 2025 made the individual rate structure permanent. For 2026 the rates remain 10%, 12%, 22%, 24%, 32%, 35% and 37%, subject to the 2026 inflation-adjusted bracket thresholds.
What is the difference between marginal and effective tax rates?
Your marginal rate is the rate applied to your next dollar of taxable income. Your effective federal income-tax rate is total federal income tax divided by gross income in this calculator. Because the U.S. system is progressive, the effective rate is usually lower than the marginal rate.
Does this calculator include self-employment tax and tax credits?
No. The tool is a simplified federal estimate for wage-like income. It does not model self-employment tax, tax credits, AMT, NIIT, state or local taxes, or every payroll adjustment. Use official IRS resources or a qualified tax professional for filing decisions.
Continue your financial research
Use these closely related USFinNexus guides and tools to plan your next step.
Looking for your next deposit instead of your full-year tax liability? Use the paycheck withholding calculator.
If income is not fully covered by withholding, review the January 15, 2027 estimated-tax installment.
Homeowners should distinguish deductible items from cash costs using the homeowner tax-deduction guide.
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Illustrative comparison scenarios
| Gross income | Taxable income | Federal ordinary tax |
|---|---|---|
| $40,000 | $23,900 | $2,620 |
| $60,000 | $43,900 | $5,020 |
| $80,000 | $63,900 | $8,770 |
| $100,000 | $83,900 | $13,170 |
| $150,000 | $133,900 | $24,734 |
Educational scenarios, not quotes, approvals, investment forecasts or tax advice. See methodology and limitations.