How to use this calculator
- Filing status. Choose the status you’ll use on your 2026 return.
- Gross income. Enter your total wages and other ordinary income for the year, before anything is taken out.
- Pre-tax contributions. Add traditional 401(k) or 403(b) contributions and other payroll deductions that come out before tax. They lower your taxable income.
- Deduction. Leave it on Standard unless your mortgage interest, state and local taxes, charitable gifts and other itemized deductions add up to more than the standard deduction. The calculator always uses whichever is larger.
- Dependents. Enter children under 17 and any other dependents for the child tax credit and the credit for other dependents.
- Under More options, say whether you or your spouse are 65 or older, and enter the tax withheld this year to see your refund or balance due.
The chart shows how much of your taxable income lands in each bracket and how much of each slice goes to tax. The table lists every 2026 bracket for your filing status.
How federal income tax is calculated
Federal tax is progressive: each rate applies only to the income inside its bracket. The calculation has four steps.
- Subtract pre-tax contributions from gross income to get your adjusted gross income (AGI).
- Subtract the standard deduction or your itemized deductions to get taxable income.
- Apply each bracket’s rate to the slice of taxable income inside it, and add them up.
- Subtract credits such as the child tax credit. Refundable credits can push the result below zero, which means money back.
Worked example
A single filer earning $75,000 with no pre-tax contributions:
- Taxable income: $75,000 − $16,100 standard deduction = $58,900
- 10% on the first $12,400 = $1,240
- 12% on the next $38,000 (up to $50,400) = $4,560
- 22% on the last $8,500 = $1,870
- Total federal income tax: $7,670, an effective rate of 10.2%, while the marginal rate is 22%.
Putting $6,000 into a traditional 401(k) cuts taxable income to $52,900 and the tax to $6,350, a saving of $1,320. That’s 22% of the contribution, because every dollar came out of the 22% bracket. The 401(k) calculator shows what those contributions could grow to.
A married couple filing jointly with $150,000 of income, $10,000 of 401(k) contributions and two children: taxable income is $140,000 − $32,200 = $107,800, tax before credits is $13,140, and the $4,400 child tax credit brings it down to $8,740.
2026 federal income tax brackets
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 | $17,701 – $67,450 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 | $67,451 – $105,700 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 | $105,701 – $201,750 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 | $201,751 – $256,200 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 | $256,201 – $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
Married filing separately uses the single brackets, except that the 37% rate starts at $384,350.
Federal income tax at common incomes (2026)
Standard deduction, no dependents, all income from wages.
| Gross income | Single | Married filing jointly | Head of household |
|---|---|---|---|
| $30,000 | $1,420 (4.7%) | $0 (0%) | $585 (1.9%) |
| $50,000 | $3,820 (7.6%) | $1,780 (3.6%) | $2,748 (5.5%) |
| $75,000 | $7,670 (10.2%) | $4,640 (6.2%) | $5,748 (7.7%) |
| $100,000 | $13,170 (13.2%) | $7,640 (7.6%) | $9,588 (9.6%) |
| $150,000 | $24,734 (16.5%) | $15,340 (10.2%) | $20,991 (14.0%) |
| $200,000 | $36,734 (18.4%) | $26,340 (13.2%) | $32,991 (16.5%) |
| $300,000 | $68,134 (22.7%) | $49,468 (16.5%) | $63,509 (21.2%) |
Percentages are effective rates on gross income. This is federal income tax only. Social Security and Medicare take another 7.65% of wages, and most states add their own income tax; the paycheck calculator shows all of them together.
Ways to lower your federal income tax
- Contribute more pre-tax. Traditional 401(k), 403(b) and HSA contributions come off the top of your income at your marginal rate. The 2026 401(k) limit is $24,500, plus catch-up contributions from age 50.
- Claim every credit you qualify for. Credits cut tax dollar for dollar, so a $2,200 credit is worth far more than a $2,200 deduction.
- Compare itemizing with the standard deduction each year, especially in a year with large medical bills, charitable gifts or a new mortgage.
- Check your withholding mid-year. A big refund means you lent money to the IRS at no interest; a big bill can bring an underpayment penalty. Adjust your Form W-4 if the estimate is far off.
Assumptions & limitations
- Figures are for tax year 2026 (returns filed in 2027), using IRS Revenue Procedure 2025-32, which reflects the One Big Beautiful Bill Act.
- All income is treated as ordinary income from wages. Long-term capital gains and qualified dividends, which have lower rates, are not modeled, and neither are the alternative minimum tax or the 3.8% net investment income tax.
- The tax is calculated with exact bracket math. The IRS tax tables used for taxable income under $100,000 work in $50 steps, so your return may differ by a few dollars.
- The refundable part of the child tax credit uses the earned-income formula (15% of earnings over $2,500, up to $1,700 per child). The alternative formula for families with three or more children isn’t modeled.
- Not included: the earned income tax credit, education credits, the new deductions for tips, overtime and car loan interest, self-employment tax, and state income tax.
- Itemized deductions are taken as you enter them, after the new 2026 limit for taxpayers in the 37% bracket.
Sources
- IRS: Tax inflation adjustments for tax year 2026, including amendments from the One Big Beautiful Bill
- IRS Revenue Procedure 2025-32 (2026 tax rate tables, standard deduction, child tax credit)
- IRS Notice 2025-67 news release: 2026 401(k) contribution limit
- IRS: Child tax credit
This calculator gives an estimate for planning only and isn’t tax advice. Your actual tax depends on your full return.
Frequently asked questions
What are the 2026 federal tax brackets?
There are seven rates for 2026, 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer the 10% rate covers the first $12,400 of taxable income and 37% starts above $640,600. For married couples filing jointly the thresholds are $24,800 and $768,700.
What is the standard deduction for 2026?
It’s $16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly and $24,150 for heads of household. If you’re 65 or older you get an extra $2,050 ($1,650 per spouse if married), and you may also qualify for the new $6,000 senior deduction.
What’s the difference between my marginal and effective tax rate?
Your marginal rate is the rate on your last dollar of taxable income, which is your top bracket. Your effective rate is your total tax divided by your income. Because lower brackets tax the first part of your income at lower rates, your effective rate is always well below your marginal rate.
Will moving into a higher tax bracket reduce my take-home pay?
No. A higher rate only applies to the dollars inside the higher bracket, so a raise always leaves you with more money after federal income tax. Only some credits and deductions that phase out with income can create small bumps.
How much is the child tax credit for 2026?
Up to $2,200 per qualifying child under 17 with a Social Security number, and $500 for other dependents. Up to $1,700 per child is refundable if the credit is more than your tax. The credit shrinks by $50 for every $1,000 of income above $200,000, or $400,000 for joint filers.
How do I know if I’ll get a refund?
Add up the federal income tax withheld from all your paychecks for the year (your last pay stub shows the year-to-date figure) plus any estimated payments, and enter it under More options. If it’s more than your tax after credits, the difference is your expected refund.
Updated November 2026. Results are estimates for educational purposes and depend on the inputs you provide.