Federal income tax calculator
Federal income tax is progressive: you subtract the standard deduction from your income, then each slice of taxable income is taxed at its own rate, from 10% to 37%. A single filer earning $75,000 has $58,900 of taxable income in 2026 and owes about $7,670, an effective rate of 10.2%.
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Estimate only. This tool is not tax advice; your actual tax depends on credits, deductions and income not covered here, and your tax return is what counts.
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How federal income tax brackets work
The United States uses marginal tax brackets. Moving into a higher bracket never taxes all your income at the higher rate: only the dollars above the bracket threshold are taxed at that rate.
\[ \begin{gathered} \text{taxable income} = \text{gross income} - \text{standard deduction (or itemized deductions)} \\ \text{tax} = \text{sum of} \ (\text{income in each bracket} \times \text{that bracket rate}) - \text{credits} \end{gathered} \]
Your marginal rate is the rate on your last dollar. Your effective rate is total tax divided by total income, and it is always lower.
2026 federal brackets and standard deduction
| Rate | Single | Married filing jointly |
|---|---|---|
| 10% | Up to $12,400 | Up to $24,800 |
| 12% | $12,401 to $50,400 | $24,801 to $100,800 |
| 22% | $50,401 to $105,700 | $100,801 to $211,400 |
| 24% | $105,701 to $201,775 | $211,401 to $403,550 |
| 32% | $201,776 to $256,225 | $403,551 to $512,450 |
| 35% | $256,226 to $640,600 | $512,451 to $768,700 |
| 37% | Over $640,600 | Over $768,700 |
The 2026 standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly and $24,150 for head of household.
What this calculator leaves out
It covers federal income tax on ordinary income only. It does not include Social Security and Medicare taxes (see the paycheck calculator), state and local income tax, capital gains rates, the alternative minimum tax or the net investment income tax. Use the credits box for credits such as the child tax credit, and enter your own deduction if you itemize.
3 real-life examples
Single filer earning $75,000
Taxable income: \( \$75{,}000 - \$16{,}100 = \$58{,}900 \). Tax: \( 10\% \times \$12{,}400 = \$1{,}240 \), plus \( 12\% \times \$38{,}000 = \$4{,}560 \), plus \( 22\% \times \$8{,}500 = \$1{,}870 \). Total: $7,670, an effective rate of 10.2% and a marginal rate of 22%.
Married couple filing jointly with $150,000
Taxable income: \( \$150{,}000 - \$32{,}200 = \$117{,}800 \). Tax: \( \$2{,}480 + \$9{,}120 + 22\% \times \$17{,}000 (\$3{,}740) = \) $15,340, an effective rate of 10.2%.
Single filer earning $40,000
Taxable income: $23,900. Tax: \( \$1{,}240 + 12\% \times \$11{,}500 (\$1{,}380) = \) $2,620, about 6.6% of income. A $2,000 credit would cut that to $620.