US Income Tax Calculator
US federal income tax for 2026 by filing status: the standard or your itemised deduction, taxable income, the tax bracket by bracket, and your marginal and effective rates.
Result…
How it's calculated
Adjusted gross income = total income − adjustments Taxable income = AGI − (standard deduction + 65-or-blind amounts, or itemised deductions) Tax = Σ (part of taxable income in each bracket × that bracket's rate) Marginal rate = rate of the highest bracket reached Effective rate = tax ÷ total income
Works out US federal income tax for tax year 2026 from the rate schedules in IRS Revenue Procedure 2025-32, which already include the changes made by the One, Big, Beautiful Bill Act: seven brackets from 10% to 37% for single filers, married couples filing jointly (and qualifying surviving spouses), married filing separately, and heads of household. The standard deduction is 16,100, 32,200 or 24,150 by status, plus 2,050 (unmarried) or 1,650 (married) for each box for age 65 or older or blindness, from the 2026 Form 1040-ES; or enter your itemised total. The chart shows how much tax falls in each bracket, so you can see that only the income above each threshold is taxed at the higher rate. State and local income taxes are not included.
Your numbers, step by step
About the US Income Tax calculator
This US income tax calculator works out federal income tax for tax year 2026 from the rate schedules the IRS published in Revenue Procedure 2025-32, which include the changes made by the One, Big, Beautiful Bill Act. Pick your filing status, enter your total income and any adjustments, and choose the standard deduction (16,100 single or separate, 32,200 joint, 24,150 head of household, plus the extra amounts for age 65 or blindness) or your own itemised total. It shows taxable income, the tax in each of the seven brackets from 10% to 37%, your marginal rate and your effective rate, with a chart of the tax in each bracket. State and local income taxes are not included. Amounts are US dollars.
How to use it
- Choose your “Filing status”.
- Enter your “Total income for the year” and any “Adjustments to income”, such as deductible IRA contributions.
- Pick the “Deduction”: standard, with the number of “Boxes for age 65 or older, or blind”, or itemised with your “Itemised deductions”.
- Read the federal income tax, the marginal and effective rates, and the bracket-by-bracket working.
Worked example
A married couple filing jointly has 120,000 of income and takes the 32,200 standard deduction, leaving 87,800 of taxable income. The first 24,800 is taxed at 10% (2,480) and the next 63,000 at 12% (7,560), so the tax is 10,040. Their marginal rate is 12%, the effective rate is 8.37% of total income and 11.44% of taxable income, and 109,960 is left after federal income tax.
Updated
Questions people ask
How do I calculate my 2026 federal income tax?
Subtract adjustments and then your deduction from total income to get taxable income. Tax each slice of it at its bracket's rate and add the slices up. The 2026 tax tables in Rev. Proc. 2025-32 list the brackets for each filing status.
What are the 2026 tax brackets for a single filer?
10% up to 12,400 of taxable income, 12% to 50,400, 22% to 105,700, 24% to 201,775, 32% to 256,225, 35% to 640,600 and 37% above. Joint filers' thresholds are roughly double, except the top bracket starts at 768,700.
Does moving into a higher bracket mean all my income is taxed more?
No. Only the part of taxable income above each threshold is taxed at the higher rate, which is why your effective rate is always lower than your marginal rate. The chart shows how much tax comes from each bracket.
Should I itemise or take the standard deduction?
Take whichever is larger. Itemising pays off when mortgage interest, state and local taxes (within the cap), charitable gifts and other Schedule A items add up to more than your standard deduction.
What does this income tax estimate leave out?
Credits such as the child tax credit, lower rates on long-term gains and qualified dividends, self-employment tax, the alternative minimum tax, the new 2026 deductions for tips, overtime, seniors and car loan interest, and state taxes. Treat the result as an estimate and check your return with IRS guidance or a tax professional.