Income Tax Calculator
Estimate your 2026 US federal income tax using the current IRS brackets and standard deduction.
What this calculator does
Estimates your US federal income tax using current IRS brackets and the standard deduction for your filing status, showing how much of your income falls into each progressive bracket.
Who this is for
US taxpayers estimating their federal tax liability, anyone comparing a job offer, or people wanting to understand the difference between their marginal and effective tax rate.
How this calculator works
Uses the 2026 IRS federal tax brackets (Revenue Procedure 2025-32) and standard deduction. Your income is taxed progressively — each bracket rate only applies to the slice of income within that band, not your whole income.
Worked example
$75,000 gross income, single filer: taxable income = $75,000 − $16,100 standard deduction = $58,900. 10% × $12,400 = $1,240. 12% × ($50,400 − $12,400) = 12% × $38,000 = $4,560. 22% × ($58,900 − $50,400) = 22% × $8,500 = $1,870. Total federal tax = $1,240 + $4,560 + $1,870 = $7,670, an effective rate of about 10.2% on gross income — well below the 22% top marginal bracket.
What this result means
Your effective tax rate will always be lower than your top marginal bracket, because only the income inside each bracket is taxed at that bracket's rate. Add state income tax (if your state has one) and FICA (7.65% for most employees) to get your true total tax burden — this calculator covers federal income tax only.
Where your income goes
Run the calculator above to see the federal tax vs. take-home split.
Common mistakes
- Confusing marginal and effective rate. Being "in the 24% bracket" doesn't mean 24% of your whole income goes to tax — only the portion inside that bracket does.
- Forgetting state tax and FICA. This is federal income tax only. Your real total tax burden includes state tax (where applicable) plus 7.65% FICA for most W-2 employees.
- Not accounting for filing status correctly. Married filing jointly, single, and head of household all use different bracket thresholds — using the wrong one meaningfully skews the estimate.
- Forgetting the standard deduction before applying brackets. Tax brackets apply to taxable income (after the standard deduction), not gross income — skipping this step significantly overstates your tax.
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Frequently Asked Questions
Why is my effective tax rate lower than my tax bracket?
Your tax bracket only describes the rate on your last (highest) dollar of taxable income. Every dollar below that is taxed at the lower rates of the brackets beneath it, which is why your effective (average) rate across all your income is always lower than your top marginal bracket.
Does this include state income tax?
No, this is federal tax only. State income tax varies widely — some states (Texas, Florida, and others) have no state income tax at all, while others have their own progressive brackets.
What's the standard deduction for 2026?
$16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household, per current IRS figures.
What's the difference between marginal and effective tax rate?
Your marginal rate is what you pay on your next dollar of income (your top bracket). Your effective rate is total tax divided by total income — always lower than your marginal rate.