Income Tax Calculator
Estimate your 2026 federal income tax with a bracket-by-bracket breakdown, effective rate and marginal rate.
How federal income tax works
The US uses a progressive system: income is split into brackets, and each slice is taxed at its own rate. Moving into a higher bracket only raises the tax on the dollars inside that bracket, never on all your income. That is why your effective rate (total tax ÷ income) is always lower than your marginal rate (the rate on your last dollar).
- Start with total income and subtract pre-tax contributions to get adjusted gross income.
- Subtract the larger of the standard deduction or your itemized deductions to get taxable income.
- Apply the brackets to taxable income.
- Subtract tax credits, which reduce tax dollar for dollar.
Example: $85,000, single
Taxable income is $85,000 − $16,100 = $68,900. Tax: 10% of $12,400 ($1,240) + 12% of $38,000 ($4,560) + 22% of $18,500 ($4,070) = $9,870. The marginal bracket is 22%, but the effective rate is only 11.6% of total income.
2026 standard deduction
| Filing status | Standard deduction |
|---|---|
| Single or married filing separately | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
Source: IRS Revenue Procedure 2025-32. Taxpayers 65 or older or blind receive an additional amount not included here.
What this calculator leaves out
It covers ordinary income such as wages. Long-term capital gains and qualified dividends have their own lower rates, self-employed people also owe self-employment tax, and the alternative minimum tax affects some high earners. For a filing-ready figure, use tax software or a tax professional.
Frequently asked questions
What is the difference between marginal and effective tax rate?
Your marginal rate is the rate on your last dollar of taxable income. Your effective rate is your total tax divided by your total income, which is always lower.
Will a raise push me into a higher tax bracket and lower my pay?
No. Only the dollars above the bracket threshold are taxed at the higher rate, so a raise always increases your after-tax income.
Should I itemize or take the standard deduction?
Itemize only if your mortgage interest, state and local taxes, charitable gifts and other itemized deductions add up to more than the standard deduction.
Last reviewed Oct 20, 2026. Results are estimates; check important decisions with a qualified professional.