Federal Income Tax Calculator 2026
Your 2026 federal income tax by bracket, with marginal and effective rates and FICA.
Estimates only; not tax advice. Doesn't include state or local taxes, credits or AMT.
Schedule
About this calculator
Federal income tax is progressive: each rate applies only to the slice of taxable income inside its bracket, so a raise that pushes you into a higher bracket never raises the tax on the income you already had. Taxable income is your total income minus pre-tax contributions and adjustments, minus the larger of the standard deduction or your itemized deductions.
Worked example
A single filer with $85,000 of wages and no other income takes the $16,100 standard deduction, leaving $68,900 of taxable income. The tax is 10% of the first $12,400 ($1,240), 12% of the next $38,000 ($4,560) and 22% of the last $18,500 ($4,070) — $9,870 in all. That is an effective rate of 11.6% of income, even though the marginal rate is 22%. Social Security (6.2%) and Medicare (1.45%) add $6,502.50 of FICA.
How it's calculated
The 2026 brackets and standard deductions come from IRS Revenue Procedure 2025-32, which sets the 2026 inflation adjustments and reflects the One, Big, Beautiful Bill Act signed in July 2025. Tax is figured with the IRS rate schedules; for taxable income under $100,000 your return uses the IRS tax table, which works in $50 steps, so the result can differ by a few dollars.
Payroll taxes (FICA)
Employees also pay Social Security tax of 6.2% on wages up to $184,500 in 2026 — the cap applies to each worker separately — and Medicare tax of 1.45% on all wages, plus a 0.9% Additional Medicare Tax on wages above $200,000 ($250,000 for joint filers, $125,000 married filing separately). Self-employment tax, which covers both the employee and employer halves, isn't included.
What it leaves out
Tax credits such as the child tax credit, the alternative minimum tax, and state and local income taxes. It also doesn't add the extra standard deduction for people who are 65 or older or blind, or the 2025–2028 deductions for seniors, tips, overtime pay and car-loan interest; if you qualify, add those amounts to pre-tax adjustments for a rough figure. Long-term capital gains and qualified dividends are taxed at lower rates — use the capital gains tax calculator for a stock sale.
2026 federal income tax brackets (taxable income)
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $12,400 | $0 – $17,700 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 | $12,401 – $50,400 | $17,701 – $67,450 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 | $50,401 – $105,700 | $67,451 – $105,700 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 | $105,701 – $201,775 | $105,701 – $201,750 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 | $201,776 – $256,225 | $201,751 – $256,200 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 | $256,226 – $384,350 | $256,201 – $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $384,350 | Over $640,600 |
Source: IRS Rev. Proc. 2025-32, sec. 4.01
2026 standard deduction
| Filing status | Amount |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
| Extra if 65 or older, or blind (each) | $1,650 married · $2,050 unmarried |
Source: IRS Rev. Proc. 2025-32, sec. 4.14
2026 payroll taxes (FICA), employee share
| Tax | Rate | Applies to |
|---|---|---|
| Social Security | 6.2% | Wages up to $184,500 per worker |
| Medicare | 1.45% | All wages |
| Additional Medicare Tax | 0.9% | Wages over $200,000 ($250,000 joint, $125,000 married filing separately) |
Source: SSA: Contribution and benefit base; IRS Publication 15 (2026); IRS: Additional Medicare Tax Q&A
Sources: IRS Rev. Proc. 2025-32; IRS news release IR-2025-103; SSA: Contribution and benefit base; IRS Publication 15 (2026); IRS: Additional Medicare Tax Q&A.
Estimates only; not tax advice. Doesn't include state or local taxes, credits or AMT.
Frequently asked questions
What are the 2026 federal income tax brackets?
There are seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer the brackets below the top rate end at $12,400, $50,400, $105,700, $201,775, $256,225 and $640,600 of taxable income, and 37% applies above that. For married couples filing jointly they end at $24,800, $100,800, $211,400, $403,550, $512,450 and $768,700; for heads of household, at $17,700, $67,450, $105,700, $201,750, $256,200 and $640,600.
What is the standard deduction for 2026?
$16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly and $24,150 for heads of household. If you're 65 or older or blind you get an extra $1,650 for each ($2,050 if you're unmarried). You take the standard deduction or itemize, whichever is larger.
What's the difference between my marginal and effective tax rate?
Your marginal rate is the rate on your next dollar of taxable income — the bracket you're in. Your effective rate is your total income tax divided by your income. A single filer with $85,000 of wages is in the 22% bracket but owes $9,870, an effective rate of 11.6%, because the first dollars are taxed at lower rates and the standard deduction isn't taxed at all.
Does this include Social Security and Medicare taxes?
Yes, shown separately as FICA: 6.2% Social Security on wages up to $184,500 per worker and 1.45% Medicare on all wages, plus 0.9% on wages over $200,000 ($250,000 joint, $125,000 married filing separately). Income tax plus FICA is your total federal tax on wages.