Federal income tax calculator 2026 and 2025

This federal income tax calculator estimates your US federal income tax for tax year 2026 or 2025. Choose your filing status, enter your income, and it subtracts the standard deduction (or your itemized deductions), shows your taxable income and the tax in each bracket, plus your marginal and effective tax rate.

Example: Tax year: 2026 (return filed in 2027) · Filing status: Single · Income before deductions 75,000 $ · Age 65+ or blind (number of boxes) 0 → Federal income tax: US$7,670.00. Source: IRS – Rev. Proc. 2025-32: tax rate tables, standard deduction and additional amount for the aged or blind for 2026. Updated: .

$
adjusted gross income: wages, interest, business profit etc. after above-the-line adjustments such as 401(k) or HSA contributions
one for each person aged 65 or older and one for each person who is blind – up to 2 per person
$
mortgage interest, state and local taxes, charity…; the larger of this and the standard deduction is used
$
deductions taken on top of the standard deduction, for example the new senior, tips or overtime deductions
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Result

Federal income tax
US$7,670.00
Taxable income
US$58,900.00
Deductions used
US$16,100.00
Marginal tax rate (top bracket)
22%
Effective tax rate on income
10.23%
Tax per bracket
Taxable income bracketIncome in bracketRateTax
US$0 – US$12,400US$12,400.0010%US$1,240.00
US$12,400 – US$50,400US$38,000.0012%US$4,560.00
US$50,400 – US$58,900US$8,500.0022%US$1,870.00
TotalUS$7,670.00
The standard deduction is used because it is larger than your itemized deductions. Tax before credits: child tax credit, education credits and others reduce the tax further. Long-term capital gains and qualified dividends are taxed at lower rates and are not separated here; self-employment tax, the Alternative Minimum Tax and state income tax are not included.

How it is calculated

The US federal income tax is progressive: each rate from 10% to 37% applies only to the part of your taxable income inside its bracket. For 2026, a single filer with $75,000 of income subtracts the $16,100 standard deduction, leaving $58,900 of taxable income. Tax: 10% of $12,400 ($1,240) + 12% of $38,000 ($4,560) + 22% of $8,500 ($1,870) = $7,670 – an effective rate of about 10.2%, although the top bracket reached is 22%.

How to use the federal income tax calculator

  1. Choose the tax year and your filing status.
  2. Enter your income before deductions (adjusted gross income).
  3. If you or your spouse are 65 or older or blind, enter the number of boxes for the extra standard deduction.
  4. If you itemize, enter the total; the larger of itemized and standard deduction is used. Add other deductions that come on top, such as the senior deduction for 2025 to 2028.

2026 federal tax brackets

RateSingleMarried filing jointlyHead of household
10%up to $12,400up to $24,800up to $17,700
12%to $50,400to $100,800to $67,450
22%to $105,700to $211,400to $105,700
24%to $201,775to $403,550to $201,750
32%to $256,225to $512,450to $256,200
35%to $640,600to $768,700to $640,600
37%aboveaboveabove

Married filing separately uses the single brackets up to $256,225, then 35% to $384,350 and 37% above.

Standard deduction

Filing status20252026
Single or married filing separately$15,750$16,100
Married filing jointly$31,500$32,200
Head of household$23,625$24,150
Extra per box (65+ or blind), married$1,600$1,650
Extra per box, unmarried$2,000$2,050

2025 brackets

Single: 10% to $11,925, 12% to $48,475, 22% to $103,350, 24% to $197,300, 32% to $250,525, 35% to $626,350, 37% above. Married filing jointly: $23,850, $96,950, $206,700, $394,600, $501,050, $751,600. Head of household: $17,000, $64,850, $103,350, $197,300, $250,500, $626,350.

Self-employed? Add the self-employment tax calculator for Social Security and Medicare on your profit. Retirement savings lower taxable income – see the 401(k) calculator.

Frequently asked questions

What is the standard deduction for 2026?

$16,100 for single filers and married filing separately, $32,200 for married filing jointly and $24,150 for heads of household.

What tax bracket am I in?

Your bracket is the highest rate that applies to your taxable income (income minus deductions). For 2026, a single filer with $58,900 of taxable income is in the 22% bracket, but only the part above $50,400 is taxed at 22%.

How much federal tax on $100,000 for a single filer in 2026?

Taxable income is $83,900 after the $16,100 standard deduction; the tax is $5,800 + 22% of $33,500 = $13,170 before credits.

How much federal tax on $150,000 married filing jointly in 2026?

Taxable income $117,800 after the $32,200 standard deduction; tax $11,600 + 22% of $17,000 = $15,340 before credits.

What is the difference between marginal and effective tax rate?

The marginal rate is the rate on your last dollar of taxable income. The effective rate is the total tax divided by your income – always lower, because the first dollars are taxed at 10% and 12% or not at all.

Does this include state tax, Social Security or Medicare?

No. It is federal income tax only. Payroll taxes (FICA) and state income tax come on top.

Sources and legal basis

As of: · Editorial policy

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