Federal Income Tax Calculator
For the 2026 tax year, federal income tax is charged in seven brackets from 10% to 37% after a standard deduction of $16,100 for single filers and $32,200 for married couples filing jointly (IRS Rev. Proc. 2025-32). Enter your income and filing status to see your marginal rate, effective rate and the tax owed in each bracket.
Updated for the 2026 tax year (IRS Rev. Proc. 2025-32) Last reviewed
Reviewed by Hassan Ahmed, Founder and Software Developer. Not a licensed tax advisor.
Estimated federal income tax
$9,870
Taxable income
$68,900
Marginal rate
22%
Effective on ordinary
11.6%
Deduction used
$16,100
Bracket breakdown (ordinary rates)
| Rate | Taxable in slice | Tax |
|---|---|---|
| 10% | $12,400 | $1,240 |
| 12% | $38,000 | $4,560 |
| 22% | $18,500 | $4,070 |
2025 vs 2026: what changed
Compared with the 2025 tax year, the main 2026 changes for federal income tax are a higher standard deduction in every filing status and inflation-adjusted bracket thresholds (IRS Rev. Proc. 2025-32).
| Item | 2025 | 2026 | Change | Source |
|---|---|---|---|---|
| Standard deduction, single | $15,750 | $16,100 | +$350 (+2.2%) | IRS Rev. Proc. 2025-32 |
| Standard deduction, married filing jointly | $31,500 | $32,200 | +$700 (+2.2%) | IRS Rev. Proc. 2025-32 |
| Standard deduction, married filing separately | $15,750 | $16,100 | +$350 (+2.2%) | IRS Rev. Proc. 2025-32 |
| Standard deduction, head of household | $23,625 | $24,150 | +$525 (+2.2%) | IRS Rev. Proc. 2025-32 |
| Top of the 12% bracket, single | $48,475 | $50,400 | +$1,925 (+4.0%) | IRS Rev. Proc. 2025-32 |
| Top of the 24% bracket, single | $197,300 | $201,775 | +$4,475 (+2.3%) | IRS Rev. Proc. 2025-32 |
| Top of the 35% bracket, single | $626,350 | $640,600 | +$14,250 (+2.3%) | IRS Rev. Proc. 2025-32 |
| Top of the 12% bracket, married filing jointly | $96,950 | $100,800 | +$3,850 (+4.0%) | IRS Rev. Proc. 2025-32 |
| Top of the 24% bracket, married filing jointly | $394,600 | $403,550 | +$8,950 (+2.3%) | IRS Rev. Proc. 2025-32 |
| Top of the 35% bracket, married filing jointly | $751,600 | $768,700 | +$17,100 (+2.3%) | IRS Rev. Proc. 2025-32 |
| Additional Medicare Tax threshold, single | $200,000 | $200,000 | No change | 26 U.S.C. 3101(b)(2) and 1401(b)(2), not indexed |
How this federal tax calculator works
We start with your annual wages plus any other ordinary income (bank interest, short-term capital gains, taxable side income). We subtract either the 2026 tax year standard deduction for your filing status or a custom deduction total you provide (for itemizers). The remaining amount is taxable income, which is run through the official progressive federal brackets (10% through 37%).
What is not included
FICA payroll taxes, Additional Medicare Tax, the Net Investment Income Tax, Alternative Minimum Tax, state and local income tax, and refundable/nonrefundable credits are not modeled. For a full paycheck including FICA, use a state paycheck calculator.
Frequently Asked Questions
What tax year does this calculator use?+
What changed from 2025 to 2026?+
Why is my result different from TurboTax or my W-2?+
What is the difference between marginal and effective tax rate?+
Does this include self-employment tax?+
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