US Income Tax Calculator — Federal and State (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 using the real 2026 figures this calculator carries. Suppose a single filer earns $80,000 and takes the standard deduction.

1. Start with gross income: $80,000.
2. Subtract the 2026 standard deduction for a single filer: $80,000 − $16,100 = $63,900 of taxable income.
3. Apply the 2026 brackets to that $63,900: the first $12,400 at 10%, the next $38,000 (up to $50,400) at 12%, and the remaining $13,500 at 22%.
4. That gives $1,240 + $4,560 + $2,970 = $8,770 of federal income tax.

The top rate touched is 22% (the marginal rate), but the tax actually paid — $8,770 on $80,000 — works out to 11.0% of gross income (the effective rate). This is federal income tax only: FICA and any state income tax come on top, and the calculator above adds both.

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.

Standard deduction or itemize — the choice most filers get automatically

You do not pay federal tax on your whole income. You pay it on your taxable income, which is your income minus either the standard deduction or your itemized deductions, whichever is larger. Nearly nine in ten filers now take the standard deduction, because the 2017 tax law roughly doubled it while capping the biggest itemized categories.

Itemizing only wins if your deductible costs clear the standard deduction on their own. The main categories are:

• State and local taxes (SALT) — income or sales tax plus property tax, but capped in total, which is what removed itemizing for most people in high-tax states.
• Mortgage interest — on a limited amount of acquisition debt on a main and second home.
• Charitable donations — to qualifying organisations, with receipts.
• Medical expenses — but only the portion above a percentage of your adjusted gross income, which is a high bar in a normal year.

The practical test is simple: add those four up. If the total is below the standard deduction for your filing status, itemizing costs you money and paperwork for nothing. This calculator applies the standard deduction, which is the correct assumption for most filers — if you know you itemize substantially more, your real taxable income will be lower than shown.

Filing status changes the brackets themselves

Filing status is not an administrative detail. It changes the width of every bracket and the size of your standard deduction, so two people with identical income can owe materially different amounts.

• Single — the narrowest brackets. Income climbs into higher rates soonest.
• Married filing jointly — brackets are generally double the single width at lower rates, which is why a single-earner couple usually pays less jointly than that earner would alone.
• Married filing separately — rarely advantageous. It halves several thresholds and disqualifies you from a number of credits, but is sometimes chosen for liability or repayment-plan reasons.
• Head of household — for unmarried filers supporting a qualifying dependent. Brackets and standard deduction sit between single and joint, so it is worth checking whether you qualify.

Two earners with similar incomes can also find that filing jointly pushes their combined income into a higher bracket sooner than either would have reached alone. The only reliable way to know is to run both — the difference is often larger than people expect.

Sources. Federal brackets, the standard deduction and FICA rates are published by the IRS; the Social Security wage base is set annually by the SSA. State income tax is a simplified estimate — verify against your state's schedule before filing.
IRS — federal income tax rates and brackets · IRS — Social Security and Medicare withholding rates · Social Security Administration — contribution and benefit base

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.