Use our free 2026 tax calculator to estimate your federal income tax liability in seconds. Enter your annual income, filing status (Single, Married Filing Jointly, or Head of Household), and any pre-tax deductions like a 401(k) or HSA to get a full breakdown: taxable income, federal tax owed, FICA contributions, and both your effective and marginal tax rates. All figures use the official 2026 IRS tax brackets and standard deduction amounts.
Federal Tax Calculator (2026)
Enter your income to estimate your 2026 federal tax.
Your tax breakdown appears here
Enter your income on the left to get started.How the Tax Calculator Works
Get your 2026 federal tax estimate in five simple steps.
Enter your income
Type in your annual gross income before taxes or deductions.
Pick your filing status
Choose Single, Married Filing Jointly, or Head of Household.
Add pre-tax deductions
Include 401(k), HSA, or other pre-tax contributions if you have them.
Choose your deduction
Use the 2026 standard deduction, or enter your own itemized amount.
Get your breakdown
Instantly see federal tax, FICA, your effective rate, and take-home pay.
2026 Federal Income Tax Brackets
Official IRS brackets for tax year 2026 (filed in 2027). Rates apply to taxable income, not gross income.
| Tax 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 – $201,775 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 | $201,776 – $256,200 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 | $256,201 – $640,600 |
| 37% | $640,601+ | $768,701+ | $640,601+ |
Estimated Federal Tax by Income (Single Filer)
Examples using the 2026 standard deduction ($16,100), no other credits or adjustments. Use the calculator above for your exact numbers and filing status.
| Gross Income | Taxable Income | Federal Tax Owed | Effective Rate | Marginal Bracket |
|---|---|---|---|---|
| $30,000 | $13,900 | $1,420 | 4.7% | 12% |
| $40,000 | $23,900 | $2,620 | 6.6% | 12% |
| $50,000 | $33,900 | $3,820 | 7.6% | 12% |
| $60,000 | $43,900 | $5,020 | 8.4% | 12% |
| $75,000 | $58,900 | $7,670 | 10.2% | 22% |
| $90,000 | $73,900 | $10,970 | 12.2% | 22% |
| $100,000 | $83,900 | $13,170 | 13.2% | 22% |
| $120,000 | $103,900 | $17,570 | 14.6% | 22% |
| $150,000 | $133,900 | $24,734 | 16.5% | 24% |
| $200,000 | $183,900 | $36,734 | 18.4% | 24% |
| $250,000 | $233,900 | $51,304 | 20.5% | 32% |
| $300,000 | $283,900 | $68,134 | 22.7% | 35% |
* Federal income tax only — does not include FICA, state tax, or credits like the Child Tax Credit or EITC. Source: IRS Revenue Procedure 2025-32 (2026 tax year brackets and standard deduction).
Understanding Your Federal Taxes
Marginal vs. Effective Tax Rate
Your marginal rate is the rate on your last dollar earned — the U.S. uses a progressive system, so only income within each bracket is taxed at that bracket’s rate. Your effective rate is your total tax divided by your total income, which is almost always lower than your marginal rate. See the IRS federal tax rates and brackets page for the official 2026 figures.
Standard vs. Itemized Deductions
Most taxpayers take the standard deduction — a fixed amount based on filing status that reduces taxable income. Itemizing only makes sense if your eligible expenses (mortgage interest, charitable gifts, certain medical costs, etc.) exceed the standard deduction amount for your filing status.
FICA: Social Security & Medicare
Separate from federal income tax, FICA payroll taxes fund Social Security (6.2% up to the annual wage base) and Medicare (1.45%, plus an extra 0.9% on income above $200,000 for single filers). These apply to wages regardless of your income tax bracket. See SSA.gov for current wage base limits.
Pre-Tax Deductions Reduce Taxable Income
Contributions to a traditional 401(k), HSA, or similar pre-tax account lower your taxable income for federal tax purposes, which can reduce your tax bill. Note that 401(k) contributions typically still count toward Social Security and Medicare wages. See IRS retirement plan contribution limits for annual caps.
Tax Calculator FAQs
How is federal income tax calculated?
Federal income tax is calculated by subtracting deductions (standard or itemized) from your gross income to get taxable income, then applying the progressive tax brackets for your filing status — only the income within each bracket is taxed at that bracket’s rate.
What’s the difference between marginal and effective tax rate?
Your marginal tax rate is the rate applied to your last dollar of income — the highest bracket you reach. Your effective tax rate is your total tax divided by your total income, blending all the brackets you passed through, and is almost always lower than your marginal rate.
What is the 2026 standard deduction?
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.
Does this calculator include state income tax?
No. This calculator estimates federal income tax and FICA (Social Security and Medicare) only. State and local income taxes vary widely and aren’t included — check your state’s department of revenue for your state’s rates.
What is FICA and why is it separate from income tax?
FICA stands for the Federal Insurance Contributions Act and funds Social Security and Medicare. It’s calculated separately from income tax: 6.2% for Social Security (up to an annual wage base) and 1.45% for Medicare, with an additional 0.9% Medicare tax on higher incomes.
Do 401(k) contributions lower my taxes?
Traditional 401(k) contributions reduce your taxable income for federal income tax purposes, which can lower your tax bill. However, those contributions still generally count as wages for Social Security and Medicare (FICA) purposes.
Should I take the standard deduction or itemize?
Take whichever is larger. Itemizing is worth it only if your eligible expenses — like mortgage interest, charitable donations, and certain medical costs — add up to more than the standard deduction for your filing status.
How much federal tax do I pay on $75,000 a year?
For a single filer earning $75,000 in 2026 using the standard deduction, the estimated federal income tax is around $7,670, for an effective rate of about 10.2%. Use the calculator above for your exact filing status and deductions.