Income Tax Calculator 2026
This income tax calculator estimates your 2026 federal income tax, your tax bracket and your effective tax rate. It uses the 2026 IRS brackets and standard deduction, includes the new deductions for tips, overtime and seniors, applies the child tax credit and shows whether you can expect a refund or will owe.
Estimate only. Covers regular 2026 federal income tax on wages and ordinary income. Does not include Social Security, Medicare, state tax, capital gains rates, self-employment tax, the earned income credit or other credits.
How your income is taxed in each bracket
The table updates with your numbers. Each rate applies only to the part of your taxable income that falls inside that bracket.
| Rate | Taxable income in bracket | Tax |
|---|
How the income tax calculator works
Federal income tax is not a flat percentage of your pay. The calculator follows the same order as Form 1040:
- Total income. Wages, salary and tips plus other taxable income such as interest.
- Adjusted gross income (AGI). Total income minus pre-tax contributions to a 401(k), traditional IRA or HSA.
- Deductions. The larger of the 2026 standard deduction or your itemized deductions, plus the new deductions for tips, overtime and people 65 or older, which you can take either way.
- Taxable income and tax. AGI minus deductions, run through the 2026 brackets for your filing status.
- Credits and balance. The child tax credit of up to $2,200 per child reduces the tax. Comparing the result with your withholding shows your refund or the amount you owe.
2026 federal income tax brackets
These brackets apply to taxable income for tax year 2026, the return you file in early 2027. They come from IRS Revenue Procedure 2025-32.
| Rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | Up to $12,400 | Up to $24,800 | Up to $17,700 | Up to $12,400 |
| 12% | $12,400 to $50,400 | $24,800 to $100,800 | $17,700 to $67,450 | $12,400 to $50,400 |
| 22% | $50,400 to $105,700 | $100,800 to $211,400 | $67,450 to $105,700 | $50,400 to $105,700 |
| 24% | $105,700 to $201,775 | $211,400 to $403,550 | $105,700 to $201,750 | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 | $403,550 to $512,450 | $201,750 to $256,200 | $201,775 to $256,225 |
| 35% | $256,225 to $640,600 | $512,450 to $768,700 | $256,200 to $640,600 | $256,225 to $384,350 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 | Over $384,350 |
2026 standard deduction and new deductions
| Deduction | Amount for 2026 | Who qualifies |
|---|---|---|
| Standard deduction | $16,100 single or married separately; $32,200 joint; $24,150 head of household | Everyone who does not itemize |
| Extra standard deduction, age 65+ | $2,050 unmarried; $1,650 per qualifying spouse | Age 65 or older, or blind |
| Senior deduction | Up to $6,000 per person 65+ | Shrinks by 6% of modified AGI over $75,000 ($150,000 joint) |
| Qualified tips | Up to $25,000 | Tipped workers; shrinks above $150,000 modified AGI ($300,000 joint) |
| Qualified overtime | Up to $12,500 ($25,000 joint) | The premium part of FLSA overtime; same income limits as tips |
The senior, tips and overtime deductions apply for 2025 through 2028. You can claim them whether you take the standard deduction or itemize. Married couples must file jointly to claim any of the three. These deductions lower income tax only; Social Security and Medicare taxes still apply to tips and overtime.
Federal income tax by income (2026)
Estimated 2026 federal income tax on wages with the standard deduction and no children or other deductions, with the effective rate in brackets:
| Income | Single | Married filing jointly | Head of household |
|---|---|---|---|
| $40,000 | $2,620 (6.6%) | $780 (1.9%) | $1,585 (4.0%) |
| $50,000 | $3,820 (7.6%) | $1,780 (3.6%) | $2,748 (5.5%) |
| $75,000 | $7,670 (10.2%) | $4,640 (6.2%) | $5,748 (7.7%) |
| $100,000 | $13,170 (13.2%) | $7,640 (7.6%) | $9,588 (9.6%) |
| $150,000 | $24,734 (16.5%) | $15,340 (10.2%) | $20,991 (14.0%) |
| $200,000 | $36,734 (18.4%) | $26,340 (13.2%) | $32,991 (16.5%) |
To see what these numbers mean for each paycheck after Social Security, Medicare and state tax, use our paycheck calculator.
Worked examples
Single, $75,000 salary
- Taxable income: $75,000 − $16,100 standard deduction$58,900
- 10% on the first $12,400$1,240
- 12% on the next $38,000$4,560
- 22% on the last $8,500$1,870
- Federal income tax$7,670
The top bracket is 22%, but the effective rate is only 10.2% because most of the income is taxed at 10% and 12%.
Married couple, $120,000, two children
- Taxable income: $120,000 − $32,200$87,800
- Tax: 10% on $24,800 + 12% on $63,000$10,040
- Child tax credit: 2 × $2,200−$4,400
- Federal income tax$5,640
Server earning $45,000, including $12,000 in tips
Without the tips deduction, a single filer with $45,000 of income would owe $3,220. Deducting $12,000 of qualified tips lowers taxable income to $16,900 and the tax to $1,780, a saving of $1,440. Our tip calculator helps with the tips side.
Tax bracket vs. effective tax rate
Moving into a higher bracket never lowers your take-home pay. Only the dollars above the bracket line are taxed at the higher rate. If a raise takes a single filer from $100,000 to $105,000, only that extra $5,000 is taxed at 22%, adding $1,100 of federal tax. To see a raise in your paycheck, try the pay raise calculator.
Your effective rate, total tax divided by total income, is a better guide to what you really pay. Pre-tax 401(k) contributions save tax at your top bracket rate: at 22%, every $1,000 you contribute cuts your federal tax by $220. See how much to put in your 401(k).
Frequently asked questions
How much federal income tax do I pay on $75,000?
A single filer with $75,000 of wages and the standard deduction pays about $7,670 in 2026 federal income tax. That is an effective rate of about 10.2%, even though the top bracket reached is 22%. Social Security, Medicare and state taxes are separate.
What is the difference between my tax bracket and my effective tax rate?
Your tax bracket, or marginal rate, is the rate on your last dollar of taxable income. Your effective rate is your total tax divided by your total income. Because lower brackets apply to the first part of your income, your effective rate is always lower than your bracket.
What is the standard deduction for 2026?
The 2026 standard deduction is $16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly and $24,150 for heads of household. People 65 or older add $2,050 if unmarried or $1,650 per qualifying spouse if married.
Are tips and overtime tax-free in 2026?
Not fully. From 2025 through 2028, workers can deduct up to $25,000 of qualified tips and up to $12,500 of qualified overtime pay ($25,000 on a joint return). Only the premium part of overtime counts, such as the extra half in time-and-a-half. Both deductions shrink once modified AGI passes $150,000 ($300,000 joint) and are not available to married people filing separately. Social Security and Medicare taxes still apply.
Will I get a tax refund?
You get a refund when the federal tax withheld from your pay, plus any refundable credits, is more than your total tax. Enter your expected withholding for the year in the calculator to see an estimated refund or amount owed. Your W-2 box 2 shows the total withheld for a full year.
Does this calculator include state tax, capital gains or self-employment tax?
No. It estimates regular federal income tax on wages and ordinary income. Long-term capital gains and qualified dividends are taxed at lower rates, self-employed people also owe self-employment tax, and most states have their own income tax. For take-home pay with Social Security, Medicare and state tax, use the paycheck calculator.
Sources and how we calculated
Brackets, standard deductions, the additional deduction for age 65 or older and the refundable child tax credit limit ($1,700 per child) come from IRS Revenue Procedure 2025-32. The senior, tips and overtime deductions and the $2,200 child tax credit follow the 2025 tax law the IRS describes on its Working Families Tax Cuts page. The calculator treats AGI as modified AGI and reduces the tips and overtime deductions by $100 for each $1,000 of income above the limit.
This calculator is for educational purposes only and is not tax advice. It gives an estimate of regular federal income tax and does not cover every situation, such as capital gains, self-employment tax, the alternative minimum tax or most credits. Check your figures with IRS guidance or a tax professional before you file.