Income Tax Calculator
Estimate your 2026 federal income tax from gross income and filing status — see tax owed, effective rate, and take-home pay.
Enter your gross annual income and filing status to get a 2026 federal income tax estimate using the actual IRS brackets and standard deduction. Shows your taxable income, total tax owed, effective tax rate, and take-home pay — useful for salary negotiations, budgeting, and tax planning.
Tax year 2026 figures: brackets and standard deduction per IRS Revenue Procedure 2025-32. Federal income tax only — no state tax, credits, or payroll taxes. Estimates only, not tax advice.
How to use this calculator
- Enter your gross annual income — wages, salary, and other income before any deductions.
- Choose your filing status: single, married filing jointly, married filing separately, or head of household.
- Optionally enter an itemized deduction; otherwise the 2026 standard deduction for your status is used.
- Click Calculate to see your taxable income, federal tax owed, effective rate, and take-home pay.
The formula
Taxable income = gross income − max(standard deduction, itemized deduction). Tax = sum over 2026 brackets of (income in bracket × bracket rate).
Worked example
A single filer earning $100,000 in 2026 subtracts the $16,100 standard deduction, leaving $83,900 of taxable income. Layered through the 2026 brackets that comes to $13,170.00 in federal tax — an effective rate of 13.17% and take-home pay of $86,830.
Frequently Asked Questions
How is my federal income tax calculated?
The IRS taxes income in layers called brackets. For 2026, the first dollars are taxed at 10%, then 12%, 22%, and so on up to 37%. Only the income inside each bracket is taxed at that bracket's rate — moving into a higher bracket never taxes your whole income at the higher rate. This tool subtracts your deduction first, then layers the rest through the 2026 brackets.
What is the standard deduction for 2026?
For 2026 the standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly, and $24,150 for heads of household, per IRS Revenue Procedure 2025-32. You can enter an itemized deduction instead; the tool uses whichever is larger, just like the IRS does. About nine in ten filers take the standard deduction.
What is the difference between marginal and effective tax rate?
Your marginal rate is the rate on your last dollar of income — the bracket your top dollars fall into. Your effective rate is total tax divided by total income, and it is always lower because the lower brackets shelter the first dollars. If you are in the 22% bracket, your effective rate might be around 13–15%.
Does this include state income tax?
No. This calculator estimates federal income tax only. State income tax rules vary widely — some states have no income tax at all, while others have flat or graduated rates. Add your state's tax separately for a complete picture of what you owe.
Is this the same as my tax withholding?
Not exactly. Your employer withholds an estimate from each paycheck based on your W-4, but your actual tax is computed on your full-year return. If withholding was too high you get a refund; too low and you owe. This tool estimates the actual tax, which you can compare against your total withholding.