🧾 Income Tax Calculator
Estimate your 2026 US federal income tax with a bracket-by-bracket breakdown, your marginal and effective tax rates, and optional state tax.
Quick answer: A single filer earning $85,000 with $5,000 of pre-tax 401(k) contributions has $63,900 of taxable income after the $16,100 standard deduction and owes $8,770 in 2026 federal income tax – a 10.32% effective rate in the 22% bracket.
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Income Tax Calculator inputs
Result
2026 federal income tax
$8,770.00
10.32% effective rate · 22% marginal bracket
| Gross income | $85,000.00 |
| Pre-tax deductions | −$5,000.00 |
| Adjusted gross income | $80,000.00 |
| Standard deduction | −$16,100.00 |
| Taxable income | $63,900.00 |
| Federal income tax | $8,770.00 |
- Marginal tax rate
- 22%
- Effective tax rate
- 10.32%
- Texas state tax
- $0.00
- Federal + state
- $8,770.00
2026 IRS brackets for single filers. Credits (child tax credit etc.), the 65+ additional deduction and local taxes are not included.
Your tax by bracket
| Rate | Bracket | Income taxed | Tax |
|---|---|---|---|
| 10% | $0 – $12,400 | $12,400.00 | $1,240.00 |
| 12% | $12,400 – $50,400 | $38,000.00 | $4,560.00 |
| 22% | $50,400 – $105,700 | $13,500.00 | $2,970.00 |
| Total | $63,900.00 | $8,770.00 |
2026 brackets – single
| Rate | Taxable income |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 |
| 37% | $640,600 – and up |
How to use the income tax calculator
- Choose your filing status and enter your gross annual income.
- Enter pre-tax deductions such as traditional 401(k), traditional IRA and HSA contributions – they lower your adjusted gross income (AGI).
- Keep the standard deduction, or switch to itemized and enter your total itemized deductions.
- Optionally pick your state to add state income tax.
The formula
Taxable income = Gross income − Pre-tax deductions − Standard (or itemized) deduction
Federal tax is then charged progressively: each slice of taxable income is taxed at its own bracket rate, and the slices are added up.
Effective rate = Federal tax ÷ Gross income
Worked example
A single filer earns $85,000 and puts $5,000 into a 401(k). AGI is $80,000; minus the $16,100 standard deduction leaves $63,900 of taxable income.
- 10% on the first $12,400 = $1,240
- 12% on $12,400–$50,400 ($38,000) = $4,560
- 22% on $50,400–$63,900 ($13,500) = $2,970
Total federal income tax = $8,770, an effective rate of 10.32% of gross income, with a 22% marginal rate.
2026 federal income tax brackets
| 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 |
Married filing separately uses the single brackets up to $256,225, then 35% to $384,350 and 37% above. Standard deduction: $16,100 single / separate, $24,150 head of household, $32,200 joint.
What this estimate leaves out
Tax credits (child tax credit, education credits, EITC), the extra standard deduction for those 65 or older, the new 2025–2028 senior, tips and overtime deductions, alternative minimum tax and capital-gains rates are not included. States with progressive brackets use the effective rate you enter.
Source: IRS Revenue Procedure 2025-32 (tax year 2026 inflation adjustments), irs.gov.
Estimates for educational purposes, not financial advice.
Frequently asked questions
What are the 2026 federal tax brackets?
For 2026 the rates are 10%, 12%, 22%, 24%, 32%, 35% and 37%. For single filers the 12% bracket starts at $12,401, 22% at $50,401, 24% at $105,701, 32% at $201,776, 35% at $256,226 and 37% above $640,600. Married couples filing jointly have brackets roughly twice as wide.
What is the 2026 standard deduction?
The 2026 standard deduction is $16,100 for single filers and married filing separately, $24,150 for heads of household and $32,200 for married couples filing jointly (IRS Rev. Proc. 2025-32).
What is the difference between marginal and effective tax rate?
Your marginal rate is the rate on your last dollar of taxable income – your top bracket. Your effective rate is total tax divided by total income, which is always lower because the first dollars are taxed at 10% and 12%.
Will moving into a higher bracket reduce my take-home pay?
No. Only the income above each threshold is taxed at the higher rate, so earning more always leaves you with more after tax.
Should I itemize or take the standard deduction?
Itemize only if your deductible expenses – mortgage interest, state and local taxes (capped at $40,400 for 2026), charitable gifts and large medical bills – add up to more than your standard deduction.