Federal income tax for 2026. All filing statuses, 2026 tax brackets, standard deduction. Effective and marginal rate breakdown.
The US uses a progressive tax system — income is taxed at different rates as it crosses into higher brackets. Your marginal rate (the rate on your last dollar) is different from your effective rate (what you actually pay as a percentage of total income).
| Taxable Income (Single 2026) | Tax Rate | Tax on This Bracket |
|---|---|---|
| $0 – $11,925 | 10% | Up to $1,193 |
| $11,926 – $48,475 | 12% | Up to $4,386 |
| $48,476 – $103,350 | 22% | Up to $12,078 |
| $103,351 – $197,300 | 24% | Up to $22,548 |
| $197,301 – $250,525 | 32% | Up to $17,031 |
| $250,526 – $626,350 | 35% | Up to $131,509 |
| Over $626,350 | 37% | On excess |
The 2026 standard deduction is $15,000 for single filers, $30,000 for married filing jointly, and $22,500 for head of household. This amount is subtracted from gross income before applying tax brackets. Most Americans take the standard deduction — only itemize if your deductions (mortgage interest, charitable donations, state taxes) exceed the standard amount.
On top of federal income tax, employees pay 6.2% Social Security tax on wages up to $168,600 (2026 limit) and 1.45% Medicare tax on all wages. High earners also pay an additional 0.9% Medicare surtax on wages above $200,000 (single). Self-employed individuals pay double these rates (the employer portion too) as Self-Employment Tax. This calculator uses 2026 IRS rates, contribution limits, and tax brackets. All calculations run entirely in your browser with no data transmitted. For the most accurate results, cross-reference with IRS Publication 17 and consult a Certified Financial Planner or CPA for decisions involving significant amounts. For additional context, this calculator uses 2026 IRS publication rates and contribution limits verified against IRS.gov. All calculations run entirely in your browser with zero data transmitted to our servers. Cross-reference results with IRS Publication 590-A for IRAs, IRS Publication 560 for retirement plans, and IRS Publication 946 for depreciation. For tax planning involving more than $50,000 annually, consulting a CPA or Enrolled Agent licensed in your state provides significant value beyond what any calculator can offer. Understanding the precise mechanics of this calculation enables better financial decisions. Every input variable has a different sensitivity — some inputs change the result dramatically while others have minimal impact. For investment calculators, the return rate assumption is the most sensitive variable. For tax calculators, your filing status and deductions matter most. For loan calculators, the interest rate and tenure interact to determine total cost. Running multiple scenarios with conservative, realistic, and optimistic assumptions gives a range of outcomes rather than a single number, which is the foundation of sound financial planning.