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Income Tax Calculator 2026: Federal and State
Estimate your 2026 federal and state income tax, your tax bracket and your effective tax rate, with a step-by-step breakdown of how each bracket applies.
2026 federal income tax brackets
| Rate | Single | Married jointly | Head of household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $17,700 – $67,450 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,750 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,750 – $256,200 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,200 – $640,600 |
| 37% | $640,600+ | $768,700+ | $640,600+ |
Standard deduction for 2026: $16,100 single, $32,200 married filing jointly, $24,150 head of household. Source: IRS Revenue Procedure 2025-32.
Marginal vs effective tax rate
Your marginal rate (tax bracket) is the rate on your last dollar of income. Your effective rate is your total tax divided by your income, and it is always lower, because the first slices of income are taxed at lower rates or not at all.
Example: a single filer earning $85,000 has $68,900 of taxable income after the $16,100 standard deduction. They pay 10% on the first $12,400 ($1,240), 12% on the next $38,000 ($4,560) and 22% on the last $18,500 ($4,070), for $9,870 in federal tax. Their bracket is 22%, but their effective federal rate is only about 11.6% of gross income.
Frequently asked questions
What tax bracket am I in?
For 2026, a single filer is in the 22% bracket with taxable income from $50,400 to $105,700, and the 24% bracket from $105,700 to $201,775. Taxable income is your income minus the standard deduction of $16,100.
Does moving into a higher bracket lower my take-home pay?
No. Only the income above each threshold is taxed at the higher rate, so a raise always leaves you with more money after tax.