Tax Bracket & Income Tax Calculator
Estimate your federal income tax and find your bracket, marginal rate, and effective rate. Enter taxable income directly, or enter gross income and let the calculator apply your deductions. Add credits and withholding to see whether you can expect a refund or will owe.
Federal Tax Estimate
Understanding Federal Tax Brackets in
The U.S. uses a progressive tax system — different portions of your income are taxed at different rates. Only the income that falls within a bracket is taxed at that bracket's rate. Moving into a higher bracket does not mean all your income is taxed at the higher rate.
2026 Federal Tax Brackets (Single Filers)
For single filers in 2026: 10% on taxable income up to $12,400; 12% on $12,401–$50,400; 22% on $50,401–$105,700; 24% on $105,701–$201,775; 32% on $201,776–$256,225; 35% on $256,226–$640,600; and 37% on income over $640,600.
2026 Standard Deductions
- Single: $16,100
- Married Filing Jointly: $32,200
- Married Filing Separately: $16,100
- Head of Household: $24,150
These are the 2026 amounts published by the IRS in Rev. Proc. 2025-32, which reflects the One Big Beautiful Bill Act. Taxpayers 65 or older or blind add $1,650 each ($2,050 if unmarried and not a surviving spouse) on top; this calculator does not add that amount automatically, so if it applies to you, add it to the adjustments field in gross-income mode or enter taxable income directly.
Marginal Rate vs. Effective Rate
Your marginal tax rate is the rate that applies to your last dollar of income. Your effective tax rate is total tax divided by your income — always lower than the marginal rate because earlier income is taxed at lower rates. A single filer earning $80,000 is in the 22% bracket, but their effective rate is about 11% of gross income in 2026. In gross-income mode this calculator divides by gross income; in taxable-income mode it divides by taxable income, which gives a higher percentage.
From Gross Income to Taxable Income
Federal tax is not charged on your full gross income. First, above-the-line adjustments — traditional IRA and HSA contributions, student loan interest (up to $2,500), and half of self-employment tax — reduce gross income to your adjusted gross income (AGI). Then your deduction, standard or itemized, whichever is larger, reduces AGI to taxable income. Switch the calculator to gross income and it does these steps for you; otherwise enter taxable income directly. This tool calculates federal income tax only — state taxes, Social Security (6.2%), and Medicare (1.45%) are separate.
Standard vs. Itemized Deductions
You itemize only when your deductible expenses — mortgage interest, state and local taxes (subject to a cap), charitable gifts, and medical costs above 7.5% of AGI — add up to more than the standard deduction. Since the 2018 tax law roughly doubled the standard deduction, most filers take it. If you enter an itemized amount lower than your standard deduction, the calculator uses the standard deduction.
Tax Credits, Withholding, and Your Refund
Credits are applied after the brackets and cut your tax dollar for dollar: the Child Tax Credit, the child and dependent care credit, the American Opportunity education credit, and the Earned Income Tax Credit are common examples. The calculator subtracts credits from your bracket tax (not below zero, so refundable portions are not modelled) and compares the result with what your employer has already withheld. More withheld than owed means a refund; less means a balance due when you file. A large refund is not a bonus — it is money you lent the government interest-free, and a new W-4 can put it back in your paychecks.
Worked Example: $80,000 Single Filer (2026)
Gross income: $80,000. Standard deduction: $16,100. Taxable income: $63,900. Tax calculation: 10% on 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 tax: $8,770. Effective tax rate: $8,770 ÷ $80,000 = 11.0%. Marginal rate: 22%. The effective rate is far below the marginal rate — a common source of confusion for people who think their raise "will just be taxed away." Only the dollars above $50,400 are taxed at 22%, not the entire income. If this filer also qualifies for a $2,000 credit and had $8,500 withheld during the year, tax after credits is $6,770 and they can expect a refund of about $1,730.
2026 Federal Tax Brackets (All Filing Statuses)
| Rate | Single | Married Filing Jointly | Married Filing Separately | Head of Household |
|---|---|---|---|---|
| 10% | Up to $12,400 | Up to $24,800 | Up to $12,400 | Up to $17,700 |
| 12% | $12,401–$50,400 | $24,801–$100,800 | $12,401–$50,400 | $17,701–$67,450 |
| 22% | $50,401–$105,700 | $100,801–$211,400 | $50,401–$105,700 | $67,451–$105,700 |
| 24% | $105,701–$201,775 | $211,401–$403,550 | $105,701–$201,775 | $105,701–$201,750 |
| 32% | $201,776–$256,225 | $403,551–$512,450 | $201,776–$256,225 | $201,751–$256,200 |
| 35% | $256,226–$640,600 | $512,451–$768,700 | $256,226–$384,350 | $256,201–$640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $384,350 | Over $640,600 |
Frequently Asked Questions
Related Reading
No. The US uses a progressive system where each bracket applies only to income within that range. A single filer with $80,000 of taxable income in 2026 pays 10% on the first $12,400, 12% on income from $12,401–$50,400, and 22% on income from $50,401–$80,000. Only the portion above $50,400 is taxed at 22% — not the entire $80,000.
Your marginal rate is the rate that applies to your last dollar of income — the top bracket you are in. Your effective rate is total tax paid divided by total income. A single filer earning $80,000 has $63,900 of taxable income after the 2026 standard deduction and pays about $8,770 in federal income tax — an effective rate of about 11.0% of gross income, not 22%. The distinction matters for financial planning decisions.
Deductions reduce your taxable income before brackets are applied. The standard deduction for a single filer in 2026 is $16,100 — meaning $80,000 of gross income becomes $63,900 of taxable income. Itemizing (mortgage interest, state taxes, charitable donations) can exceed the standard deduction for higher earners. Pre-tax 401(k) contributions also reduce taxable income dollar for dollar.
A deduction lowers the income that is taxed, so it saves you your marginal rate: a $1,000 deduction saves $220 in the 22% bracket. A credit comes off the tax itself, so a $1,000 credit saves $1,000. That is why the calculator applies deductions before the brackets and credits after them.
You pay the difference when you file, normally by April 15. To avoid an underpayment penalty you generally need to have paid, through withholding or estimated payments, at least 90% of this year's tax or 100% of last year's (110% if your prior-year AGI was over $150,000). If you regularly owe, submit a new W-4 to withhold more.
Married Filing Jointly (MFJ) brackets are generally double the single brackets, designed to eliminate the "marriage penalty" for most couples. However, when both spouses have high incomes, the MFJ bracket compression can still result in paying more than if each filed separately. The "marriage bonus" occurs when one spouse earns significantly less — the higher earner effectively uses lower brackets. Married Filing Separately typically results in higher taxes than MFJ for most couples.
Sources & method
This calculator implements the IRS federal income-tax brackets and standard deduction.
Source: IRS Rev. Proc. 2025-32 — 2026 tax brackets, standard deduction and additional 65+/blind amounts (verified 28 September 2026)
Source: IRS — Tax inflation adjustments for tax year 2026, including amendments from the One Big Beautiful Bill (verified 28 September 2026)
Source: IRS Topic 306 — Penalty for underpayment of estimated tax (verified 28 September 2026)
Not financial or tax advice. This is an educational estimator. It does not know your full situation, and tax rules change. Akshaya Panda, who builds and verifies these tools, is an engineer — not a financial adviser, accountant, or tax professional. Before acting on a result that matters, check it with someone licensed to advise you.