Federal Tax Calculator 2026
Calculate your federal income tax, see your bracket, and understand your effective rate.
Federal tax
$9,870
Effective rate
11.6%
After-tax income
$75,130
How your income fills each bracket
Bracket breakdown
| Rate | Bracket range | Taxable in bracket | Tax |
|---|---|---|---|
| 10% | $0 – $12,400 | $12,400 | $1,240 |
| 12% | $12,400 – $50,400 | $38,000 | $4,560 |
| 22% | $50,400 – $105,700 | $18,500 | $4,070 |
| Total | $68,900 | $9,870 | |
Your next dollar of income is taxed at 22.0% (your marginal rate).
How it works
The US uses a progressive (marginal) tax system. Your income is not taxed at a single rate — instead, different portions are taxed at increasing rates as you move through each bracket. The standard deduction is subtracted first, then the remaining taxable income is split across brackets.
This calculator applies 2026 IRS brackets and the standard deduction for your filing status. It shows the exact amount taxed in each bracket, your marginal rate (highest bracket), and your effective rate (total tax ÷ gross income).
Example: Single filer earning $85,000
Gross income: $85,000
Standard deduction: −$16,100
Taxable income: $68,900
- 10% on first $12,400 = $1,240
- 12% on $12,401–$50,400 = $4,560
- 22% on $50,401–$68,900 = $4,070
Total federal tax: $9,870
Effective rate: 11.6% (on gross income)
Marginal rate: 22%
2026 federal tax brackets — single filer
| Rate | Taxable income range | Tax on bracket |
|---|---|---|
| 10% | $0 – $12,400 | $1,240 |
| 12% | $12,401 – $50,400 | $4,560 |
| 22% | $50,401 – $105,700 | $12,166 |
| 24% | $105,701 – $201,775 | $23,058 |
| 32% | $201,776 – $256,225 | $17,424 |
| 35% | $256,226 – $640,600 | $134,531 |
| 37% | Over $640,600 | varies |
Federal tax quick reference
Single filer, standard deduction, 2026.
| Gross income | Federal tax | Effective rate | Marginal rate |
|---|---|---|---|
| $40,000 | $2,620 | 6.6% | 12% |
| $60,000 | $5,020 | 8.4% | 12% |
| $85,000 | $9,870 | 11.6% | 22% |
| $100,000 | $13,170 | 13.2% | 22% |
| $150,000 | $24,734 | 16.5% | 24% |
| $200,000 | $36,734 | 18.4% | 24% |
FAQ
What are the 2026 federal tax brackets?
Single filers: 10% up to $12,400, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600, 37% above $640,600.
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married filing jointly, $24,150 for head of household.
What is the difference between marginal and effective tax rate?
Marginal rate = the rate on your last dollar of income. Effective rate = total tax ÷ gross income. Your effective rate is always lower because income fills lower brackets first.
Does this include state taxes?
No — this calculator shows federal income tax only. For federal + state + FICA combined, use our Paycheck Estimator or Tax Bracket Calculator.
Related tools
- Tax Bracket Calculator — Federal & state bracket breakdown with visualization
- Paycheck Estimator — Full take-home pay after all taxes and deductions
- Bonus Tax Calculator — How bonuses are taxed (flat vs aggregate method)
- Self-Employment Tax Calculator — SE tax + income tax for 1099 freelancers
Estimates based on 2026 IRS brackets and standard deductions. Does not account for credits, AMT, or itemized deductions beyond what you enter. Consult a tax professional for advice.