US federal income tax calculator 2026

How much federal income tax you owe on your 2026 income: the standard deduction, each bracket, the Child Tax Credit and your marginal and effective rates.

Federal income tax for 2026

$9,870.00

11.6% of your income · 22% on your last dollar

22% bracket
11.6% effective rate
Taxable income $68,900

On $85,000 of income filing as single, you subtract the standard deduction of $16,100, which leaves $68,900 of taxable income. The tax is $9,870.00: 11.6% of your income and 14.3% of your taxable income, and your last dollars are taxed at 22%.

Each bracket only taxes the slice of income inside it, so a raise never lowers your take-home pay: the higher rate applies only to the dollars above the bracket line. This is the income tax only: Social Security, Medicare, state tax and self-employment tax are separate.

Not included: the extra standard deduction for people 65 or older or blind, the new deductions for qualified tips, overtime pay, seniors and car loan interest (2025 through 2028), the alternative minimum tax, capital gains rates and credits other than the ones you type in.
This is an estimate of your federal income tax for 2026 from the IRS rate tables, not tax advice. Your return may differ.

I’m not an accountant or a financial advisor. This is an estimate, for information only. Check with a professional before you decide.

Your numbers

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Total income for the year

Everything taxable you earn in 2026 before any deduction: wages, business profit, interest, dividends, taxable retirement income. For the tax on a sale of a home or on investments, use the dedicated pages.

Filing status

The status you will use on your 2026 return. Married filing separately has its own brackets.

Single$16,100 standard deductionMarried filing jointly$32,200 standard deductionHead of household$24,150 standard deductionMarried filing separately$16,100 standard deduction

Adjustments to income

Amounts that reduce your income before the deduction: pre-tax 401(k) and HSA contributions already taken from your pay, a deductible IRA contribution, student loan interest, half of your self-employment tax. Enter 0 if none.

Itemized deductions

Optional. The total of your mortgage interest, state and local taxes, charitable gifts and medical costs above the floor. For 2026 state and local taxes count up to $40,400 when your income is under $505,000 (IRS Form W-4 worksheet). The calculator uses the larger of this and the standard deduction. Enter 0 to take the standard deduction.

Qualifying children under 17

Children who give you the Child Tax Credit of $2,200 each (they need a Social Security number). The credit shrinks above $200,000 of income ($400,000 if married filing jointly).

Other tax credits

Optional. Credits that reduce your tax, such as education or energy credits, as a dollar amount. They can lower your tax to zero but not below it. Enter 0 if none.

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The calculation
	Total income	$85,000.00
−	Standard deductionsingle	$16,100.00
=	Taxable income	$68,900.00
	10% of $12,400income from $0 to $12,400	$1,240.00
	12% of $38,000income from $12,400 to $50,400	$4,560.00
	22% of $18,500income from $50,400 to $68,900	$4,070.00
=	Tax before credits	$9,870.00

How it works

Start with your total income and subtract adjustments such as pre-tax 401(k) and HSA contributions. That gives your adjusted gross income (AGI).
Subtract the larger of the standard deduction for your filing status ($16,100 single, $32,200 married filing jointly, $24,150 head of household for 2026) and your itemized deductions. What is left is your taxable income.
Apply the brackets: 10% on the first slice, 12% on the next and so on up to 37%. Each rate applies only to the slice of income inside its bracket. Then subtract credits, such as the $2,200 Child Tax Credit per child.

Worked example

A single filer with $85,000 of income: $85,000 − $16,100 = $68,900 of taxable income. 10% of $12,400 = $1,240, 12% of $38,000 = $4,560 and 22% of $18,500 = $4,070. Total federal income tax: $9,870, which is 11.6% of income.

Sources

Text checked on October 12, 2026

Good to know

The brackets for 2026 are 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer they begin at $0, $12,400, $50,400, $105,700, $201,775, $256,225 and $640,600 of taxable income.
Your marginal rate is the rate on your last dollar; your effective rate is your tax divided by your income. The effective rate is always lower, because the lower slices are taxed at lower rates.
The standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. Itemizing only helps if your deductions add up to more.
The Child Tax Credit for 2026 is $2,200 per qualifying child under 17, of which up to $1,700 is refundable. It starts to shrink at $200,000 of income, or $400,000 if you file jointly.
Long-term capital gains and qualified dividends have their own rates of 0%, 15% and 20%, and the net investment income tax adds 3.8% above $200,000 ($250,000 if you file jointly). Neither is included here.
Your withholding during the year is only an advance. If your paycheck withholding is too low, you pay the difference with your return, and if it is too high, you get a refund.

Frequently asked questions

What are the 2026 federal income tax brackets?

For a single filer: 10% up to $12,400 of taxable income, 12% up to $50,400, 22% up to $105,700, 24% up to $201,775, 32% up to $256,225, 35% up to $640,600 and 37% above. Married couples filing jointly use higher thresholds.

What is the 2026 standard deduction?

$16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly and $24,150 for heads of household.

Do I pay 22% on all my income if I am in the 22% bracket?

No. Only the part of your taxable income inside the 22% bracket is taxed at 22%. The slices below it are taxed at 10% and 12%.

What is the difference between a deduction and a credit?

A deduction lowers the income your tax is figured on, so it saves your marginal rate. A credit lowers the tax itself, dollar for dollar.

How much is the Child Tax Credit in 2026?

$2,200 for each qualifying child under 17. Up to $1,700 per child is refundable if the credit is more than your tax.