Federal Tax Calculator
Estimate your federal income tax using 2026 IRS brackets and the standard deduction — see your effective rate and marginal bracket.
2026 federal tax brackets (single filer)
| Taxable income range | Rate |
|---|---|
| $0 – $11,925 | 10% |
| $11,925 – $48,475 | 12% |
| $48,475 – $103,350 | 22% |
| $103,350 – $197,300 | 24% |
| $197,300 – $250,525 | 32% |
| $250,525 – $626,350 | 35% |
| $626,350+ | 37% |
2026 standard deduction: $15,000 (single), $30,000 (married filing jointly), $22,500 (head of household). Brackets are progressive — only income within each range is taxed at that range's rate, not your entire income.
Frequently asked questions
Why your effective rate is always lower than your bracket
One of the most misunderstood parts of the US tax system is that reaching a higher bracket doesn't mean all of your income is taxed at that rate. Brackets are marginal — each one applies only to the slice of income that falls within it. For example, a single filer with $60,000 in taxable income pays 10% on the first portion, 12% on the next portion, and 22% only on the remaining slice above the second threshold. Their effective rate — total tax divided by total income — ends up well below 22%, even though 22% is their marginal bracket.
This matters for decisions like evaluating a raise or bonus: moving into a higher bracket only increases the tax rate on the additional income, not your entire salary. A common myth is that a raise can result in "owing more than you gain" — this is virtually never true under a marginal bracket system.
What this calculator doesn't include
This tool estimates federal income tax using the standard deduction and current-year brackets only. It does not account for tax credits (such as the Child Tax Credit, Earned Income Tax Credit, or education credits), which directly reduce your tax bill dollar-for-dollar and can meaningfully lower your actual liability below this estimate. It also doesn't model itemized deductions (mortgage interest, charitable donations, state and local taxes paid) for taxpayers who choose to itemize instead of taking the standard deduction. For a complete picture that includes credits and itemized deductions, a tax software product or CPA can give you a more precise number.
A note on the "marriage penalty" myth
Many people assume marriage automatically increases or decreases tax burden significantly, but for most income levels, the married filing jointly brackets are simply double the single brackets — meaning two equal earners often see roughly the same total tax whether filing as two single people or as a married couple. The exception is when one spouse earns substantially more than the other or when both spouses earn very high, similar incomes — situations where the math can shift meaningfully in either direction.