Tax
Federal Income Tax Calculator
Your 2026 federal income tax by filing status with the IRS brackets and standard deduction, plus your effective rate.
Result
Updates as you typeFederal income tax for 2026
$7,670.00
- Standard deduction
- − $16,100.00
- Taxable income
- $58,900.00
- Income after federal tax
- $67,330.00
- Effective rate (on gross income)
- 10.2%
- Marginal rate
- 22%
How it's calculated
Federal income tax is figured on taxable income: your gross income minus the standard deduction for your filing status (or itemized deductions). The IRS rate tables tax each slice of taxable income at its own rate, from 10% to 37%.
Worked example
A single filer with $75,000.00 of gross income:
- Taxable income: $75,000.00 − $16,100.00 = $58,900.00
- $12,400.00 at 10% = $1,240.00
- $38,000.00 at 12% = $4,560.00
- $8,500.00 at 22% = $1,870.00
- Federal income tax $7,670.00; effective rate 10.2%; marginal rate 22%
2026 rate tables and standard deduction
Single
| Taxable income | The tax is |
|---|---|
| Not over $12,400.00 | 10% of the taxable income |
| Over $12,400.00 but not over $50,400.00 | $1,240.00 plus 12% of the excess over $12,400.00 |
| Over $50,400.00 but not over $105,700.00 | $5,800.00 plus 22% of the excess over $50,400.00 |
| Over $105,700.00 but not over $201,775.00 | $17,966.00 plus 24% of the excess over $105,700.00 |
| Over $201,775.00 but not over $256,225.00 | $41,024.00 plus 32% of the excess over $201,775.00 |
| Over $256,225.00 but not over $640,600.00 | $58,448.00 plus 35% of the excess over $256,225.00 |
| Over $640,600.00 | $192,979.25 plus 37% of the excess over $640,600.00 |
Married filing jointly
| Taxable income | The tax is |
|---|---|
| Not over $24,800.00 | 10% of the taxable income |
| Over $24,800.00 but not over $100,800.00 | $2,480.00 plus 12% of the excess over $24,800.00 |
| Over $100,800.00 but not over $211,400.00 | $11,600.00 plus 22% of the excess over $100,800.00 |
| Over $211,400.00 but not over $403,550.00 | $35,932.00 plus 24% of the excess over $211,400.00 |
| Over $403,550.00 but not over $512,450.00 | $82,048.00 plus 32% of the excess over $403,550.00 |
| Over $512,450.00 but not over $768,700.00 | $116,896.00 plus 35% of the excess over $512,450.00 |
| Over $768,700.00 | $206,583.50 plus 37% of the excess over $768,700.00 |
Married filing separately
| Taxable income | The tax is |
|---|---|
| Not over $12,400.00 | 10% of the taxable income |
| Over $12,400.00 but not over $50,400.00 | $1,240.00 plus 12% of the excess over $12,400.00 |
| Over $50,400.00 but not over $105,700.00 | $5,800.00 plus 22% of the excess over $50,400.00 |
| Over $105,700.00 but not over $201,775.00 | $17,966.00 plus 24% of the excess over $105,700.00 |
| Over $201,775.00 but not over $256,225.00 | $41,024.00 plus 32% of the excess over $201,775.00 |
| Over $256,225.00 but not over $384,350.00 | $58,448.00 plus 35% of the excess over $256,225.00 |
| Over $384,350.00 | $103,291.75 plus 37% of the excess over $384,350.00 |
Head of household
| Taxable income | The tax is |
|---|---|
| Not over $17,700.00 | 10% of the taxable income |
| Over $17,700.00 but not over $67,450.00 | $1,770.00 plus 12% of the excess over $17,700.00 |
| Over $67,450.00 but not over $105,700.00 | $7,740.00 plus 22% of the excess over $67,450.00 |
| Over $105,700.00 but not over $201,750.00 | $16,155.00 plus 24% of the excess over $105,700.00 |
| Over $201,750.00 but not over $256,200.00 | $39,207.00 plus 32% of the excess over $201,750.00 |
| Over $256,200.00 but not over $640,600.00 | $56,631.00 plus 35% of the excess over $256,200.00 |
| Over $640,600.00 | $191,171.00 plus 37% of the excess over $640,600.00 |
Standard deduction 2026
| Filing status | Standard deduction |
|---|---|
| Single | $16,100.00 |
| Married filing jointly | $32,200.00 |
| Married filing separately | $16,100.00 |
| Head of household | $24,150.00 |
Federal tax on common incomes (single, standard deduction)
| Gross income | Taxable income | Federal tax | Effective | Marginal |
|---|---|---|---|---|
| Gross income: $30,000.00 | Taxable income$13,900.00 | Federal tax$1,420.00 | Effective4.7% | Marginal12% |
| Gross income: $50,000.00 | Taxable income$33,900.00 | Federal tax$3,820.00 | Effective7.6% | Marginal12% |
| Gross income: $75,000.00 | Taxable income$58,900.00 | Federal tax$7,670.00 | Effective10.2% | Marginal22% |
| Gross income: $100,000.00 | Taxable income$83,900.00 | Federal tax$13,170.00 | Effective13.2% | Marginal22% |
| Gross income: $150,000.00 | Taxable income$133,900.00 | Federal tax$24,734.00 | Effective16.5% | Marginal24% |
| Gross income: $200,000.00 | Taxable income$183,900.00 | Federal tax$36,734.00 | Effective18.4% | Marginal24% |
| Gross income: $300,000.00 | Taxable income$283,900.00 | Federal tax$68,134.25 | Effective22.7% | Marginal35% |
Frequently asked questions
How much federal tax do I pay on $75,000.00 in 2026?
A single filer with $75,000.00 of income takes the $16,100.00 standard deduction, leaving $58,900.00 of taxable income and $7,670.00 of federal income tax: an effective rate of 10.2% on gross income and a marginal rate of 22%. Social Security and Medicare taxes are separate.
What are the 2026 tax brackets?
For single filers: 10% up to $12,400.00, 12% to $50,400.00, 22% to $105,700.00, 24% to $201,775.00, 32% to $256,225.00, 35% to $640,600.00 and 37% above. Joint filers' thresholds are double up to the 35% bracket. The tables are in IRS Revenue Procedure 2025-32.
What is the standard deduction for 2026?
$16,100.00 for single filers and married filing separately, $32,200.00 for married filing jointly and $24,150.00 for heads of household. The calculator subtracts it from your income; if you itemize or claim the additional deduction for age or blindness, your taxable income will be lower.
Does this include tax credits?
No. The child tax credit, earned income tax credit and other credits reduce the tax shown here and depend on your circumstances. The result is the tax from the rate table before credits and before withholding.
Is the marginal rate the rate I pay on all my income?
No. Each slice of taxable income is taxed at its bracket's rate; the marginal rate applies only to the last dollar. The effective rate, tax divided by income, is always lower.
Sources
Federal income tax from the IRS rate tables with the standard deduction only. Credits, itemized deductions, the alternative minimum tax, FICA and state and local taxes are not included. Results are for guidance only.
Tax year 2026 · Updated: