About the Income Tax Calculator
This income tax calculator estimates your US federal income tax for tax year 2026 (the return you file in 2027) or tax year 2025 (filed in 2026). Enter your gross income, filing status and any pre-tax contributions, choose the standard deduction or your itemized total, and it applies the official IRS brackets to show your tax bill, your marginal bracket and your effective rate.
It is useful for budgeting, checking whether your withholding is on track, estimating the value of a raise, or comparing the standard deduction with itemizing. The bracket table shows exactly how much of your income falls into each rate band, which makes it clear why moving into a higher bracket only taxes the extra dollars at the higher rate.
The 2025 figures include the higher standard deduction enacted by the One Big Beautiful Bill Act ($15,750 single, $31,500 joint); 2026 uses the inflation-adjusted amounts from IRS Revenue Procedure 2025-32 ($16,100 single, $32,200 joint). State income tax, payroll taxes, the senior deduction and special rates on capital gains are not included here — use the linked calculators for those.
With the default inputs, the federal income tax is $9,870.00. Change any value above to recalculate instantly.
How to use the income tax calculator
- 1Choose the tax year and your filing status.
- 2Enter your gross annual income from all ordinary sources.
- 3Add pre-tax retirement, HSA and similar contributions.
- 4Pick the standard deduction or enter your itemized total.
- 5Add any tax credits, then review your tax, bracket and effective rate.
Formula and method
The calculator first subtracts pre-tax contributions to get adjusted gross income, then subtracts either the standard deduction for your filing status and year or your itemized total. What remains is taxable income.
Taxable income is split across the seven federal brackets (10%, 12%, 22%, 24%, 32%, 35%, 37%). Each slice is taxed only at its own rate and the slices are added up, then non-refundable credits are subtracted (not below zero). The marginal rate is the rate on your last dollar; the effective rate is total tax divided by gross income.
- Gross
- Total ordinary income before any deductions
- Deduction
- Standard deduction for your status and year, or your itemized total
- Credits
- Non-refundable tax credits, subtracted after the bracket calculation
Worked examples
Single filer earning $85,000 in 2026
Subtracting the $16,100 standard deduction leaves $68,900 taxable. The first $12,400 is taxed at 10% ($1,240), the next $38,000 at 12% ($4,560) and the remaining $18,500 at 22% ($4,070), for $9,870 — an effective rate of about 11.6%.
Married couple earning $160,000 with $10,000 in 401(k) deferrals
AGI is $150,000 after 401(k) deferrals, and the $32,200 joint standard deduction leaves $117,800 taxable. Tax is $2,480 at 10% plus $9,120 at 12% plus $3,740 at 22% on the last $17,000, for a total of $15,340 — an effective rate of about 9.6% of gross income.
Head of household, $120,000, itemizing $30,000, 2025 rules
Itemizing $30,000 beats the $23,625 standard deduction and leaves $90,000 taxable. Tax is $1,700 at 10%, $5,742 at 12% and $5,533 at 22%, or $12,975 before credits. A $2,200 child tax credit brings the bill down to $10,775.
Frequently asked questions
What are the 2026 federal tax brackets?+
For single filers in 2026: 10% up to $12,400, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600 and 37% above. Joint-filer thresholds are roughly double.
What is the standard deduction for 2026?+
The 2026 standard deduction is $16,100 for single and married-filing-separately filers, $24,150 for heads of household and $32,200 for married couples filing jointly. For 2025 it is $15,750, $23,625 and $31,500.
What is the difference between marginal and effective tax rate?+
Your marginal rate is the rate applied to your last dollar of taxable income. Your effective rate is total tax divided by total income, and it is always lower because your first dollars are taxed at 0%, 10% and 12%.
Does a raise that pushes me into a higher bracket lower my take-home pay?+
No. Only the income above the bracket threshold is taxed at the higher rate, so a raise always increases your after-tax income under the federal brackets.
Should I itemize or take the standard deduction?+
Itemize only when mortgage interest, state and local taxes (SALT), charitable gifts and other itemized deductions together exceed your standard deduction. Most households now take the standard deduction.
Does this include Social Security, Medicare or state tax?+
No. This tool covers federal income tax only. Use the FICA tax calculator for Social Security and Medicare and the state income tax calculator for state tax.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.