Federal Income Tax Calculator 2026
This free 2026 federal income tax calculator estimates how much U.S. federal tax you'll owe for tax year 2026 (returns filed in early 2027). Enter your filing status, gross annual income, and any pre-tax deductions such as a traditional 401(k) contribution. The tool applies the official 2026 tax brackets and standard deduction amounts published by the IRS in Revenue Procedure 2025-32 (October 2025), which reflect changes made by the One, Big, Beautiful Bill Act (OBBBA).
You'll get a full picture of your federal tax burden: your adjusted gross income (AGI), taxable income after the standard deduction, a bracket-by-bracket breakdown showing exactly how each slice of income is taxed, your total federal income tax, effective and marginal tax rates, FICA payroll taxes (Social Security and Medicare), and your estimated annual take-home pay. Because U.S. brackets are marginal, your top rate applies only to your last dollars of income — the breakdown table makes that visible. All figures update instantly as you type, so you can model a raise, a bigger 401(k) contribution, or a different filing status in seconds.
Tax Bracket Breakdown
| Rate | Bracket Range | Income in Bracket | Tax |
|---|
Tax year 2026 figures per IRS Revenue Procedure 2025-32 (Oct 9, 2025) and the SSA 2026 wage base of $184,500. Estimates only — excludes state tax, credits, itemized deductions and other adjustments. High earners also owe a 0.9% Additional Medicare Tax above $200,000 (single/HOH), $250,000 (MFJ) or $125,000 (MFS) of wages; shown when applicable.
How to Use This Calculator
1. Choose your filing status. Single, Married Filing Jointly, Married Filing Separately, or Head of Household — each has its own 2026 brackets and standard deduction. 2. Enter gross annual income from all wages, salary and self-employment before any deductions. 3. Add pre-tax deductions (optional) such as traditional 401(k) or HSA contributions, which reduce your AGI dollar-for-dollar. Results update live: the large number is your total federal income tax, followed by your bracket breakdown, payroll taxes and take-home pay.
How the 2026 Calculation Works
Step 1 — AGI: gross income minus pre-tax deductions. Step 2 — Taxable income: AGI minus the 2026 standard deduction ($16,100 single / $32,200 married filing jointly / $16,100 married filing separately / $24,150 head of household, as modified by the OBBBA). Step 3 — Apply the 2026 marginal brackets: each layer of taxable income is taxed at its own rate (10% / 12% / 22% / 24% / 32% / 35% / 37%), so only the income inside a bracket pays that bracket's rate. Step 4 — FICA: Social Security tax is 6.2% of wages up to the 2026 wage base of $184,500; Medicare is 1.45% of all wages with no cap. Note that 401(k) contributions reduce income tax but not FICA wages. Step 5 — Take-home pay: gross income minus pre-tax deductions, federal income tax and FICA (state taxes not included).
2026 Federal Tax Brackets (Single Filers)
| Rate | Single | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $17,700 – $67,450 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,750 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,750 – $256,200 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,200 – $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
Sources: IRS — Tax year 2026 inflation adjustments (IR-2025-103, Rev. Proc. 2025-32) · SSA — 2026 Contribution and Benefit Base ($184,500). Married Filing Separately uses the Single brackets up to 32%, then 35% above $256,225 and 37% above $384,350.
Frequently Asked Questions
What changed for federal taxes in 2026?
The One, Big, Beautiful Bill Act (OBBBA, July 2025) made the TCJA rates permanent and raised standard deductions. For 2026 the standard deduction is $16,100 (single), $32,200 (MFJ) and $24,150 (head of household), and all bracket thresholds were widened for inflation in Rev. Proc. 2025-32.
What is the difference between marginal and effective tax rate?
Your marginal rate is the tax on your next dollar of income (your top bracket). Your effective rate is total tax divided by total income — always lower because lower brackets apply first. A single filer earning $75,000 in 2026 has a 22% marginal rate but only about an 8.5% effective rate.
Does a 401(k) contribution lower my taxes?
Yes — traditional 401(k) contributions reduce your AGI and taxable income dollar-for-dollar (up to the 2026 elective deferral limit of $24,500). However, they do not reduce wages subject to Social Security and Medicare tax.
How much is the Social Security tax cap in 2026?
The 2026 Social Security wage base is $184,500 (up from $176,100 in 2025). You pay 6.2% only on wages up to that amount — a maximum of $11,439. Medicare (1.45%) applies to all wages with no cap.
Does this calculator include state income tax?
No. This tool estimates federal taxes only. State income tax ranges from 0% (e.g. Texas, Florida) to over 13% (California top rate), so add your state's estimate separately.
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