2026 Federal Income Tax Calculator
IRS 2026 · All Filing Statuses · OBBBA · Capital Gains · FICA
Up to $12,500 overtime and $25,000 tips are excluded from federal income tax. FICA still applies.
Enter your income details and click Calculate to see your complete 2026 federal tax breakdown.
💵 US Federal Tax Reference Table — 2026
Single filer · Standard deduction · No additional income · Click any row to auto-fill the calculator.
| Annual Income | Taxable Income | Federal Tax | SS (6.2%) | Medicare | Eff. Rate | Marginal | Take-Home/yr | Monthly |
|---|
📊 2026 Federal Tax Brackets
Standard Deduction: $16,100
| Rate | Taxable Income (Single) | Tax on Range |
|---|---|---|
| 10% | $0 – $12,400 | $1,240 on this bracket |
| 12% | $12,400 – $50,400 | $4,560 on this bracket |
| 22% | $50,400 – $105,700 | $12,166 on this bracket |
| 24% | $105,700 – $201,775 | $23,058 on this bracket |
| 32% | $201,775 – $256,225 | $17,424 on this bracket |
| 35% | $256,225 – $640,600 | $134,531 on this bracket |
| 37% | $640,600 – And above | — on this bracket |
Standard Deduction: $32,200
| Rate | Taxable Income (Married Filing Jointly) | Tax on Range |
|---|---|---|
| 10% | $0 – $24,800 | $2,480 on this bracket |
| 12% | $24,800 – $100,800 | $9,120 on this bracket |
| 22% | $100,800 – $211,400 | $24,332 on this bracket |
| 24% | $211,400 – $403,550 | $46,116 on this bracket |
| 32% | $403,550 – $512,450 | $34,848 on this bracket |
| 35% | $512,450 – $768,100 | $89,478 on this bracket |
| 37% | $768,100 – And above | — on this bracket |
Standard Deduction: $24,150
| Rate | Taxable Income (Head of Household) | Tax on Range |
|---|---|---|
| 10% | $0 – $17,700 | $1,770 on this bracket |
| 12% | $17,700 – $67,350 | $5,958 on this bracket |
| 22% | $67,350 – $105,700 | $8,437 on this bracket |
| 24% | $105,700 – $201,775 | $23,058 on this bracket |
| 32% | $201,775 – $256,200 | $17,416 on this bracket |
| 35% | $256,200 – $640,600 | $134,540 on this bracket |
| 37% | $640,600 – And above | — on this bracket |
Standard Deduction: $16,100
| Rate | Taxable Income (Married Filing Separately) | Tax on Range |
|---|---|---|
| 10% | $0 – $12,400 | $1,240 on this bracket |
| 12% | $12,400 – $50,400 | $4,560 on this bracket |
| 22% | $50,400 – $105,700 | $12,166 on this bracket |
| 24% | $105,700 – $201,775 | $23,058 on this bracket |
| 32% | $201,775 – $256,225 | $17,424 on this bracket |
| 35% | $256,225 – $640,600 | $134,531 on this bracket |
| 37% | $640,600 – And above | — on this bracket |
📖 How Federal Income Tax Works (2026)
Progressive Brackets
The US uses a progressive tax system — not all income is taxed at the same rate. Only income within each bracket is taxed at that rate. A "$100k earner" does not pay 22% on all $100k.
Standard vs Itemized
The 2026 standard deduction is $16,100 (Single) or $32,200 (MFJ). Only itemize if your mortgage interest, SALT (capped at $10k), charitable gifts, etc. exceed this amount.
OBBBA 2026
The One Big Beautiful Bill Act creates new federal tax exclusions: up to $12,500 of overtime pay and $25,000 of tips are excluded from income tax. FICA (SS + Medicare) still applies.
Capital Gains Tax
Long-term gains (held > 1 year) are taxed at 0%, 15%, or 20% depending on your total income. Short-term gains are taxed as ordinary income. High earners also face the 3.8% NIIT.
FICA Taxes
Social Security (6.2%) applies on wages up to $184,500. Medicare (1.45%) applies to all wages, plus an extra 0.9% on income above $200k (single) or $250k (MFJ). These are separate from income tax.
Tax Credits vs Deductions
Deductions reduce taxable income; credits reduce tax dollar-for-dollar. The Child Tax Credit is $2,000 per qualifying child under 17. Other dependents qualify for $500 each.