Use this calculator to estimate your 2026 federal income tax based on the latest IRS brackets and standard deduction. Under the OBBBA and Rev. Proc. 2025-32, the standard deduction increased to $16,100 for single filers and $32,200 for married filing jointly. The seven-bracket structure (10%, 12%, 22%, 24%, 32%, 35%, 37%) remains in effect through 2028. Enter your gross income and filing status below for an instant breakdown of your taxable income, total tax, effective rate, and marginal bracket.
2026 Federal Income Tax Brackets
The table below shows the 2026 federal income tax brackets for single filers. These thresholds are inflation-adjusted annually by the IRS.
Tax Rate
Taxable Income Range
10%
$0 to $12,400
12%
$12,400 to $50,400
22%
$50,400 to $105,700
24%
$105,700 to $201,775
32%
$201,775 to $256,225
35%
$256,225 to $640,600
37%
Over $640,600
How Federal Income Tax Works
The federal income tax is progressive, meaning higher portions of your income are taxed at higher rates. Your tax is not calculated by applying one rate to your entire income. Instead, your taxable income (gross income minus deductions) flows through each bracket sequentially.
Standard Deduction
Before applying the brackets, you subtract either the standard deduction or your itemized deductions (whichever is larger). For 2026, the standard deduction is:
Single: $16,100
Married Filing Jointly: $32,200
Head of Household: $24,150
Married Filing Separately: $16,100
Progressive Bracket Calculation
After deductions, your taxable income fills each bracket from the bottom up. The first $12,400 of taxable income (single) is taxed at just 10.00%. The next segment up to $50,400 is taxed at 12.00%, and so on. Your marginal rate is the rate on your last dollar; your effective rate (total tax / gross income) is always lower.
Worked Examples
Example 1: Single Filer, $75,000 Gross Income
Profile: Single filer, $75,000 gross income, standard deduction
Gross income = $75,000.00 Standard deduction = $16,100.00 Taxable income = $58,900.00 10.00% on $12,400.00 = $1,240.00 12.00% on $38,000.00 = $4,560.00 22.00% on $8,500.00 = $1,870.00 Total tax = $7,670.00 (effective rate 10.23%, marginal rate 22.00%)
Example 2: Married Filing Jointly, $150,000 Gross Income
Profile: Married filing jointly, $150,000 gross income, standard deduction
Gross income = $150,000.00 Standard deduction = $32,200.00 Taxable income = $117,800.00 10.00% on $24,800.00 = $2,480.00 12.00% on $76,000.00 = $9,120.00 22.00% on $17,000.00 = $3,740.00 Total tax = $15,340.00 (effective rate 10.23%, marginal rate 22.00%)
Example 3: Single Filer, $250,000 Gross Income
Profile: Single filer, $250,000 gross income, standard deduction
Gross income = $250,000.00 Standard deduction = $16,100.00 Taxable income = $233,900.00 10.00% on $12,400.00 = $1,240.00 12.00% on $38,000.00 = $4,560.00 22.00% on $55,300.00 = $12,166.00 24.00% on $96,075.00 = $23,058.00 32.00% on $32,125.00 = $10,280.00 Total tax = $51,304.00 (effective rate 20.52%, marginal rate 32.00%)
Frequently Asked Questions
How do federal income tax brackets work?
The U.S. uses a progressive tax system. Your income is divided into segments (brackets), and each segment is taxed at a different rate. Only the income within each bracket is taxed at that bracket's rate, not your entire income. For example, a single filer earning $75,000 doesn't pay 22.00% on all $75,000; instead, the first $12,400 is taxed at 10.00%, the next portion at 12.00%, and so on.
What changed in the 2026 federal income tax brackets?
For 2026, the IRS adjusted all bracket thresholds and the standard deduction for inflation under Rev. Proc. 2025-32. The standard deduction increased to $16,100 for single filers and $32,200 for married filing jointly. The OBBBA (One Big Beautiful Bill Act) preserved the lower TCJA bracket rates (10%, 12%, 22%, 24%, 32%, 35%, 37%) through 2028.
What is the standard deduction for 2026?
The 2026 standard deduction is $16,100 for single filers, $32,200 for married filing jointly, $24,150 for head of household, and $16,100 for married filing separately. Additional amounts apply for taxpayers age 65+ or who are blind.
What is the difference between marginal and effective tax rate?
Your marginal tax rate is the rate applied to your last dollar of taxable income, it determines the bracket you fall into. Your effective tax rate is your total tax divided by your total gross income, representing the actual percentage of income you pay in federal tax. The effective rate is always lower than the marginal rate in a progressive system because lower brackets are taxed at lower rates.
Does this calculator include state income tax or FICA?
No. This calculator estimates federal income tax only. It does not include state or local income taxes, Social Security tax (6.2%), Medicare tax (1.45%), or any credits or additional deductions beyond the standard deduction. Use our state-specific calculators for a more complete picture.
Should I use the standard deduction or itemize?
Most taxpayers benefit from the standard deduction. For 2026, you should itemize only if your total itemized deductions (mortgage interest, state/local taxes up to the SALT cap, charitable donations, etc.) exceed the standard deduction of $16,100 (single) or $32,200 (MFJ). About 90% of filers use the standard deduction.
How is taxable income calculated?
Taxable income = gross income minus deductions. If you take the standard deduction, it's simply your gross income minus $16,100 (single) or $32,200 (MFJ). If you itemize, you subtract your total itemized deductions instead. Above-the-line deductions (like IRA contributions, student loan interest, or the new OBBBA overtime/tips deductions) reduce your gross income before the standard deduction is applied.
Federal Income Tax Calculator
Estimated Federal Income Tax$7,670.00
On $75,000.00 gross income, your estimated federal income tax is $7,670.00 (effective rate 10.23%).
Line
Value
Gross Income
$75,000.00
Standard Deduction
$16,100.00
Taxable Income
$58,900.00
Total Federal Tax
$7,670.00
Effective Tax Rate
10.23%
Marginal Tax Rate
22.00%
Tax by Bracket
Bracket Rate
Taxable in Bracket
Tax Amount
10.00%
$12,400.00
$1,240.00
12.00%
$38,000.00
$4,560.00
22.00%
$8,500.00
$1,870.00
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