US Income Tax Calculator 2026
Estimate your 2026 federal income tax based on your salary, filing status, and deductions. See your marginal bracket, effective rate, and take-home pay — all calculated privately in your browser.
Understanding US Federal Income Tax Brackets for 2026
The United States uses a progressive tax system, meaning your income is taxed at increasing rates as it moves through different brackets. For 2026, the IRS has adjusted brackets for inflation. A single filer pays 10% on the first $11,925 of taxable income, 12% on income from $11,926 to $48,475, and so on up to 37% on income above $626,350. Married couples filing jointly get wider brackets — the 10% bracket extends to $23,850, and the top 37% rate does not kick in until $751,601.
Your marginal tax rate is the rate applied to your last dollar of income. Your effective tax rate is the average rate you actually pay across all brackets. These two numbers are almost always different. Someone with $100,000 in taxable income (single) has a 22% marginal rate but pays an effective rate of roughly 17%. Understanding this distinction helps you make smarter decisions about retirement contributions, deductions, and withholding.
Standard vs Itemized Deductions in 2026
Before your income is taxed, you subtract either the standard deduction or your itemized deductions — whichever is larger. The 2026 standard deduction is $15,700 for single filers, $31,400 for married filing jointly, and $23,500 for head of household. Most taxpayers take the standard deduction because it exceeds their total itemizable expenses.
Itemized deductions include state and local taxes (SALT, capped at $10,000), mortgage interest, charitable contributions, and medical expenses exceeding 7.5% of adjusted gross income. If your total itemized deductions are higher than the standard amount, itemizing reduces your taxable income further and lowers your federal tax bill.
Example: Single filer earning $85,000
- Gross income: $85,000
- Standard deduction: $15,700
- Taxable income: $69,300
- Federal tax: $10,490 (effective rate ~12.3%)
- Marginal bracket: 22%
Tips to Lower Your Federal Income Tax
Contributing to a traditional 401(k) or IRA reduces your taxable income. The 2026 401(k) limit is $24,500 ($32,500 with catch-up for age 50+). HSA contributions are also pre-tax — $4,400 for individuals and $8,750 for families in 2026. Maximizing these accounts can drop you into a lower tax bracket and save thousands.
Dependents also reduce your tax liability through credits. The Child Tax Credit remains up to $2,000 per qualifying child under 17 for most filers. Timing large deductions, bunching charitable contributions into a single year, and harvesting investment losses are additional strategies that can meaningfully reduce what you owe the IRS.