2026 Federal Income Tax Calculator
Estimate your 2026 U.S. federal income tax using projected brackets and the standard deduction. We show the bracket-by-bracket math, your effective rate, and your marginal rate.
The 2026 federal income tax is a progressive tax: the first dollars you earn are taxed at 10%, and each bracket rate applies only to income within that band — never to your entire income. The seven brackets (10%, 12%, 22%, 24%, 32%, 35%, 37%) were made permanent by OBBB §70101; 2026 thresholds are set by IRS Rev. Proc. 2025-32 (Table 1). The standard deduction for a single filer in 2026 is $16,100 (per Rev. Proc. 2025-32 §3.01).
The formula is: taxable income = gross income − above-line deductions − standard deduction, then each bracket rate applies to the slice of income falling within it. Result: tax ÷ gross income = effective rate; the top bracket reached = marginal rate.
Worked example: Single filer, $85,000 gross income, $5,000 pre-tax 401(k). AGI = $80,000. Taxable income = $80,000 − $16,100 = $63,900. Tax = 10% × $12,400 + 12% × $38,000 + 22% × $13,500 = $1,240 + $4,560 + $2,970 = $8,770 (effective rate 10.3%, marginal bracket 22%).
How to use this calculator
- Pick your filing status. The brackets and standard deduction vary by status (per IRS Rev. Proc. 2025-32 §3.01–3.03).
- Enter your gross annual income — wages plus self-employment net earnings.
- Enter your pre-tax 401(k) or 403(b) contributions. They reduce taxable income before brackets are applied (IRC §402(g) limits; $23,500 for 2026).
- Use Show advanced inputs for capital gains, dividends, OBBB deductions (tips, overtime, auto loan interest under OBBB §§70201–70203), itemized deductions, and credits.
- Read the result. The marginal bracket is the rate on your next dollar earned; the effective rate is total tax divided by gross income.
Formula and assumptions
Federal income tax under the U.S. progressive system applies each bracket’s rate only to income within that bracket — not to your entire income (IRC §1, as amended by OBBB §70101 making TCJA rates permanent).
taxable_income = max(gross_income − above_line_adjustments − standard_deduction, 0)
tax = sum over brackets of:
(min(taxable_income, bracket_top) − bracket_bottom) × rate
for each bracket where bracket_bottom < taxable_income
effective_rate = tax / gross_income
marginal_rate = rate of highest bracket reached- Standard deduction (Single/MFS)
- $16,100 (Rev. Proc. 2025-32 §3.01)
- Standard deduction (MFJ/QSS)
- $32,200 (Rev. Proc. 2025-32 §3.01)
- Standard deduction (HoH)
- $24,150 (Rev. Proc. 2025-32 §3.01)
- LTCG / Qualified dividends
- Preferential 0%/15%/20% rates with stacking (Rev. Proc. 2025-32 §3.03)
- AMT
- Approximated; not all preferences modeled
- QBI deduction
- Simplified 20% of net business income (IRC §199A, made permanent by OBBB §70105)
- Tax credits
- CTC ($2,200/child per OBBB §70301) and ODC ($500/dependent) applied
- FICA payroll tax
- Not included (SS 6.2% up to $184,500 + Medicare 1.45%)
- State / local tax
- Not included
2025 vs. 2026 brackets, single filer
Each year the IRS inflation-adjusts bracket thresholds per IRC §1(f) using the Chained CPI-U. For 2026, brackets were set by IRS Rev. Proc. 2025-32. OBBB §70101 made the seven bracket rates (10%–37%) permanent.
| Rate | 2025 range | 2026 range |
|---|---|---|
| 10% | $0 – $11,925 | $0 – $12,400 |
| 12% | $11,925 – $48,475 | $12,400 – $50,400 |
| 22% | $48,475 – $103,350 | $50,400 – $107,350 |
| 24% | $103,350 – $197,300 | $107,350 – $204,900 |
| 32% | $197,300 – $250,525 | $204,900 – $260,100 |
| 35% | $250,525 – $626,350 | $260,100 – $650,050 |
| 37% | $626,350+ | $650,050+ |
2026 brackets reflect IRS Rev. Proc. 2025-32 Table 1. Standard deduction: $16,100 Single, $32,200 MFJ, $24,150 HoH.
Worked example
Single filer, $85,000 gross income, $5,000 401(k) contribution
Effective rate on gross: $8,770 / $85,000 = 10.3%. Marginal bracket: 22%. Estimated take-home: $76,230.
Limitations
- Federal income tax only — no state, county, or local taxes.
- No payroll tax (Social Security + Medicare adds another ~7.65% for most W-2 employees; see IRS Publication 15 for FICA rates).
- Limited credits — CTC ($2,200 per OBBB §70301) and ODC applied; EITC, education, child care, and energy credits are not modeled.
- AMT is approximated. Complex situations (stock options, large depreciation adjustments) may not be captured accurately (see IRC §55).
- QBI deduction simplified to 20%; W-2 wage and UBIA limits not applied.
- Educational estimate only — not professional tax advice. Consult a CPA for decisions.
Frequently asked questions
For a single filer with $85,000 gross income and a $5,000 401(k) contribution, the estimated 2026 federal income tax is approximately $8,770 — an effective rate of 10.3% — because only income above the $16,100 standard deduction is taxed, and lower brackets fill first. The 2026 standard deduction is $16,100 (Single/MFS), $32,200 (Married Filing Jointly), and $24,150 (Head of Household). Your marginal bracket (22% in this example) applies only to your top dollars, not your entire income.
Recent updates
- May 2026Added leadAnswerBlock with BLUF definition + source citation per SEO gap-close pass.
- Feb 2026Updated 2026 standard deduction to $16,100 (Single) per IRS Rev. Proc. 2025-32 §3.01; added OBBB §70101 above-the-line deductions for tips, overtime premium, and auto-loan interest.
- Nov 2025Refreshed 2026 marginal bracket thresholds from Rev. Proc. 2025-32 Table 1.