US Income Tax Calculator 2026

How US Federal Income Tax Works

The United States uses a progressive, marginal income tax system. That means different slices of your income are taxed at different rates — not your whole income at a single rate. The federal income tax is charged on your taxable income, which is what is left after you subtract deductions from your total earnings.

The journey from your paycheck to your tax bill runs through three numbers:

• Gross income — everything you earn: wages, self-employment income, interest, dividends, and capital gains.
• Adjusted Gross Income (AGI) — gross income minus above-the-line adjustments such as traditional IRA contributions, HSA contributions, and student loan interest.
• Taxable income — your AGI minus the standard deduction (or your itemized deductions, if larger). This is the figure the tax brackets are applied to.

Because the system is marginal, moving into a higher tax bracket only raises the rate on the dollars inside that bracket. The income below the threshold is still taxed at the lower rates — so a raise never leaves you with less take-home pay.

Step-by-Step: How Your Tax Is Calculated

1. Add up all your taxable income for the year to get your gross income.
2. Subtract above-the-line adjustments (IRA, HSA, self-employment tax) to arrive at your Adjusted Gross Income (AGI).
3. Subtract the standard deduction for your filing status — or your itemized deductions if they total more — to get your taxable income.
4. Run your taxable income through the seven federal brackets, applying each rate only to the income within its band, and add the pieces together.
5. Subtract any tax credits (such as the Child Tax Credit) to reach your final federal income tax.
6. Compare that figure to the federal income tax already withheld from your paychecks to see whether you are owed a refund or owe a balance.

2026 Federal Income Tax Brackets by Filing Status

For the 2026 tax year there are seven federal tax brackets: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The dollar thresholds are adjusted for inflation each year by the IRS. The brackets below apply to taxable income (after the standard deduction).

Single — standard deduction $16,100

• 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

Married Filing Jointly — standard deduction $32,200

• 10% — $0 to $24,800
• 12% — $24,800 to $100,800
• 22% — $100,800 to $211,400
• 24% — $211,400 to $403,550
• 32% — $403,550 to $512,450
• 35% — $512,450 to $768,700
• 37% — over $768,700

Head of Household — standard deduction $24,150

• 10% — $0 to $17,700
• 12% — $17,700 to $67,450
• 22% — $67,450 to $105,700
• 24% — $105,700 to $201,750
• 32% — $201,750 to $256,200
• 35% — $256,200 to $640,600
• 37% — over $640,600

Married Filing Separately — standard deduction $16,100

• 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 $384,350
• 37% — over $384,350

Source: IRS Revenue Procedure inflation adjustments for tax year 2026 (irs.gov) and the Tax Foundation 2026 bracket tables.

Filing Statuses Explained

Your filing status is one of the biggest levers on your tax bill. It sets both your standard deduction and the dollar width of every tax bracket.

• Single — unmarried taxpayers with no dependents. Uses the narrowest brackets and the $16,100 standard deduction.
• Married Filing Jointly (MFJ) — married couples combining their income on one return. The brackets are roughly twice as wide in the lower bands and the standard deduction is the largest at $32,200, which usually produces the lowest combined tax.
• Married Filing Separately (MFS) — married couples filing two returns. Uses the same narrow bands as single and often results in higher overall tax, but can make sense in specific situations such as income-driven student loan plans.
• Head of Household (HoH) — for unmarried people who pay more than half the cost of keeping up a home for a qualifying dependent. It offers wider brackets and a larger standard deduction ($24,150) than single status.

Use this tax bracket calculator to switch filing status and instantly see how your taxable income, total tax, and marginal rate change.

Marginal Rate vs Effective Rate

Two rates describe your tax, and confusing them is the most common tax myth. Your marginal rate is the bracket your last dollar falls into — the rate on your next dollar of income. Your effective rate is your total tax divided by your income, and it is always lower because your first dollars are taxed at 10% and 12% before any income ever reaches the higher brackets.

For example, a single filer with $80,000 of taxable income sits in the 22% bracket (their marginal rate), but their effective federal rate is far lower because only the income above $50,400 is taxed at 22% — the rest is taxed at 10% and 12%.

Remember that state income tax is separate and varies dramatically. California is steeply progressive, with rates rising past 12% at high incomes. New York is also progressive. Meanwhile, states such as Texas and Florida (along with Washington and Nevada) levy no individual income tax at all. Where you live can change your total tax bill significantly even at the same income.

US Tax Specifics You Should Know

W-4 and withholding

Federal income tax is collected from your paychecks throughout the year through withholding. You set this up with Form W-4, which tells your employer how much to withhold based on your filing status, dependents, and other adjustments. Updating your W-4 is how you fix a refund or balance that is too large.

Tax refunds

A tax refund happens when you have had more withheld than you actually owe. It is a return of your own money, not a bonus — a large refund means you effectively gave the government an interest-free loan all year. This calculator estimates your liability so you can compare it to the federal tax withheld in Box 2 of your W-2.

The April 15 deadline

Federal returns for the 2026 tax year are generally due by April 15, 2027. You can file for an automatic extension to October, but any tax you owe must still be paid by the April deadline to avoid interest and penalties.

FICA is not income tax

Your paycheck also has FICA taxes withheld — 6.2% for Social Security (up to the annual wage base) and 1.45% for Medicare. These payroll taxes are separate from federal income tax and are not included in this calculator's income tax figure.

Frequently Asked Questions