US Income Tax Calculator 2026
2026 federal income tax by filing status. Shows bracket breakdown, effective rate, and after-tax income.
A single filer earning $100,000 in 2026 pays approximately $14,260 in federal income tax (effective rate 14.26%) after the $15,000 standard deduction. The marginal rate on the top dollar is 22%. Take-home after federal tax (before FICA) is approximately $85,740.
Taxable Income
$85,000.00
Federal Income Tax
$13,614.00
Effective Tax Rate
13.61%
Marginal Tax Rate
22.00%
After-Tax Income
$86,386.00
Deduction Used
$15,000.00
2026 standard deductions: Single $15,000 · MFJ $30,000 · HOH $22,500.
2026 standard deductions: Single $15,000 · MFJ $30,000 · HOH $22,500.
About This Calculator
The US federal income tax uses a progressive bracket system — you pay a different rate on each portion of income, not a flat rate on all of it. For 2026, the brackets for single filers are: 10% on income up to $11,925; 12% on $11,925–$48,475; 22% on $48,475–$103,350; 24% on $103,350–$197,300; 32% on $197,300–$250,525; 35% on $250,525–$626,350; 37% above $626,350.
Before applying brackets, subtract your standard deduction: $15,000 for single filers and $30,000 for married filing jointly in 2026. This means the first $15,000–$30,000 of income is tax-free at the federal level.
In addition to income tax, W-2 employees pay FICA: 6.2% Social Security (on wages up to $176,100) and 1.45% Medicare (on all wages). Self-employed people pay both halves — 15.3% total — but can deduct half the SE tax.
How to Use
- 1Enter your total gross annual income from all sources.
- 2Select your filing status (Single, Married Filing Jointly, Head of Household, or Married Filing Separately).
- 3Choose Standard or Itemized deduction. Most taxpayers take the standard deduction ($15,000 single, $30,000 MFJ in 2026).
- 4Review your total federal tax, effective tax rate, marginal rate, and after-tax income.
- 5Note: this calculator shows federal tax only. Add state income tax and FICA for total tax burden.
Formula & Methodology
Federal Tax = Sum of (income in each bracket × bracket rate), applied to (Gross Income − Standard Deduction). Effective Rate = Total Tax ÷ Gross Income. Marginal Rate = the bracket rate on your last dollar of income.
Frequently Asked Questions
What are the 2026 federal income tax brackets?
For single filers in 2026: 10% up to $11,925 · 12% up to $48,475 · 22% up to $103,350 · 24% up to $197,300 · 32% up to $250,525 · 35% up to $626,350 · 37% above $626,350. For married filing jointly, all bracket thresholds are approximately doubled.
What is the difference between marginal and effective tax rate?
The marginal rate is the rate applied to your last dollar of income — your highest bracket rate. The effective rate is your total tax divided by gross income — the average rate across all income. Someone earning $100,000 (single, 2026) has a 22% marginal rate but only a 14.26% effective rate because the first $26,925 is taxed at 10–12%.
Should I take the standard deduction or itemize?
Take the standard deduction ($15,000 single, $30,000 MFJ in 2026) unless your itemized deductions exceed that amount. Common itemized deductions: mortgage interest, state and local taxes (SALT, capped at $10,000), charitable contributions, and large medical expenses (>7.5% of AGI). About 87% of taxpayers take the standard deduction.
How does filing status affect my taxes?
Married Filing Jointly generally pays less tax than two single filers with the same combined income (the "marriage bonus"). However, couples where both partners earn similar high incomes may face a "marriage penalty." Head of Household gets a larger standard deduction ($22,500 in 2026) and wider brackets than Single, benefiting single parents.
When do I owe Alternative Minimum Tax (AMT)?
AMT is a parallel tax system targeting high-income earners who benefit from many deductions. For 2026, AMT applies if your alternative minimum taxable income exceeds $137,000 (single) or $220,000 (married). Most middle-income taxpayers don't pay AMT after the 2017 Tax Cuts and Jobs Act raised exemptions significantly.
Sources & References
Last updated: 2026-04-12