US Income Tax Calculator (2026)

How US federal income tax works in 2026

The US uses seven federal brackets — 10%, 12%, 22%, 24%, 32%, 35% and 37% — and they're progressive, so each rate applies only to the income inside its band. That's the single most misunderstood part of the system: moving into a higher bracket never raises the rate on the dollars you already earned. Only the income that falls above each cutoff is taxed at the next rate up, and everything below stays taxed at the lower rates.

Before any brackets apply, you subtract a deduction. For 2026 the standard deduction is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household. You take the deduction off your gross income first, and the brackets then apply to what's left — your taxable income. Most filers take the standard deduction because it beats adding up individual write-offs, but you can itemize instead if your deductible expenses (mortgage interest, state taxes, large charitable gifts and so on) add up to more.

So the flow is: gross income minus deductions equals taxable income; taxable income run through the brackets equals your federal income tax. This calculator does that math for your filing status, then layers on a state estimate and FICA so you can see a full picture of what leaves your paycheck.

What each input means

The calculator asks for four things, and it helps to know exactly what each one changes:

• Annual gross income — your total pay before any tax or deductions. Enter your salary or expected wages for the year; this is the starting point everything else is calculated from.
• Filing status — single, married filing jointly, or head of household. Your status sets which bracket cutoffs and which standard deduction amount apply, so it can meaningfully change your result.
• State — used only for the state income tax estimate. Some states have no income tax, so choosing one of those drops your state line to $0.
• Deduction — choose the standard deduction (the default for most people) or "none / itemize manually" if you plan to itemize and want to enter your own figure separately. Picking the standard deduction subtracts the built-in amount for your status before the brackets are applied.

Worked example (illustrative)

Here is a step-by-step example to show how the math flows. The exact bracket cutoffs change every year, so treat every number below as a round, hypothetical illustration — not the current official schedule. Suppose a single filer earns $80,000 and takes a standard deduction of $15,000 (round numbers for the example).

1. Start with gross income: $80,000.
2. Subtract the deduction: $80,000 − $15,000 = $65,000 of taxable income.
3. Apply the brackets to that $65,000. Imagine, for illustration, that the first $11,000 is taxed at 10%, the next slice up to $45,000 at 12%, and the rest up to $65,000 at 22%.
4. That gives roughly: $1,100 (on the first band) + $4,080 (on the middle band) + $4,400 (on the top band) ≈ $9,580 of federal income tax.

In this example the top rate touched is 22% (the marginal rate), but the tax actually paid — about $9,580 on $80,000 — works out to roughly 12% of gross income (the effective rate). Again, the cutoffs and deduction here are illustrative round numbers chosen to show the method; use the calculator above for figures based on the rates it carries.

Marginal vs effective tax rate

Being "in the 22% bracket" doesn't mean 22% of everything. Your marginal rate is the rate on your last dollar — your top bracket. Your effective rate is the average across all your income, and because most of your income is taxed in the lower bands, the effective rate is always lower than the marginal rate. This is why a pay raise can never leave you with less take-home pay: only the new dollars above the cutoff are taxed at the higher rate. See our plain-English guide for a fuller walkthrough.

Federal vs state tax

Federal income tax is the same set of brackets no matter where you live, but state income tax is entirely separate and varies widely. Nine states have no income tax at all — including Florida, Texas, Washington and Nevada — so your state line shows $0 there. Other states range from low flat rates to progressive schedules above 10%. Our estimate uses a representative rate per state to keep things simple; for actual filing, check your state's exact brackets and rules, since some states also tax income differently from the federal definition.

FICA: Social Security and Medicare

Separate from income tax, FICA takes 6.2% for Social Security (up to the annual wage base) and 1.45% for Medicare on all wages, with an extra 0.9% Medicare surtax on high earners. Employers match most of this, but the employee share still reduces your take-home, so we include it. FICA is calculated on your gross wages, not on your taxable income, which is why it applies even to income that deductions would otherwise shelter from income tax.

Key terms

• Gross income — your total earnings before any tax or deductions are taken out.
• Adjusted gross income (AGI) — gross income minus certain "above-the-line" adjustments (such as some retirement contributions). It's the figure many other tax rules key off.
• Taxable income — AGI minus your standard or itemized deduction. This is the number the brackets are applied to.
• Standard deduction — a flat amount, set by your filing status, that most people subtract without needing receipts.
• Itemized deduction — adding up specific deductible expenses instead of taking the standard amount; worth it only when the total is larger.
• Marginal rate — the tax rate on your next (or last) dollar of income; your top bracket.
• Effective rate — the average rate across all your income; always lower than your marginal rate.
• Withholding — the tax your employer holds back from each paycheck and sends to the government on your behalf; it's a prepayment, not a separate tax.

Common mistakes to avoid

• Applying your marginal rate to your whole income. Only the income inside each band is taxed at that band's rate, so multiplying your top rate by your full salary badly overstates the tax.
• Confusing gross income with taxable income. Brackets apply after deductions, not to your full salary — forgetting the deduction inflates the result.
• Forgetting FICA and state tax. Federal income tax is only one slice; Social Security, Medicare and any state tax also come out of your pay.
• Treating a refund as free money. A refund usually means you had too much withheld during the year — it's your own money coming back, not a bonus.

Frequently asked questions

How is US federal income tax calculated?

US federal income tax uses a progressive bracket system, meaning different portions of your income are taxed at increasing rates. You don't pay one flat rate on everything — only the income within each bracket is taxed at that bracket's rate. This calculator applies the current federal brackets to your taxable income to estimate what you owe.

What's the difference between marginal and effective tax rate?

Your marginal tax rate is the rate on your last dollar of income (your top bracket), while your effective tax rate is the average rate you actually pay across all your income. Your effective rate is always lower than your marginal rate. Read marginal vs effective tax rate explained for a clear breakdown.

Does this calculator include state income tax?

This tool estimates federal income tax. State income tax varies widely — some states have no income tax at all, while others have their own brackets — so your total tax bill depends on where you live. Treat this federal estimate as the foundation and add your state's tax separately.

What is taxable income?

Taxable income is your total income minus deductions such as the standard deduction or itemized deductions. It's the figure your tax brackets are actually applied to, not your gross salary. Lowering your taxable income through eligible deductions is what reduces your tax.

How can I estimate my take-home pay?

Income tax is only part of what's deducted from your paycheck — Social Security, Medicare and other withholdings also apply. To see what actually lands in your bank account, use our US take-home pay calculator.

This calculator provides estimates for general information only and is not financial or tax advice. See our disclaimer.