Calculate Your Federal Income Tax
The US federal income tax system is progressive - different portions of your income are taxed at different rates. This calculator applies the 2026 brackets, standard deduction, and common credits to estimate your total tax liability and effective rate.
2026 Federal Tax Brackets - Single
| Rate | Taxable Income |
|---|---|
| 10% | $0 - $11,600 |
| 12% | $11,601 - $47,150 |
| 22% | $47,151 - $100,525 |
| 24% | $100,526 - $191,950 |
| 32% | $191,951 - $243,725 |
| 35% | $243,726 - $609,350 |
| 37% | $609,351+ |
2026 Standard Deduction
| Filing Status | Deduction |
|---|---|
| Single | $14,600 |
| Married Filing Jointly | $29,200 |
| Head of Household | $21,900 |
Marginal vs Effective Tax Rate
Your marginal rate is the tax on your last dollar of income. Your effective rate is the average rate you pay across all income.
Example: A single filer with $80,000 taxable income has a 22% marginal rate but an effective rate closer to 15%.
Worked Example: $100,000 Single Filer
- Gross income: $100,000
- Standard deduction: $14,600
- Taxable income: $85,400
- Tax: 10% × $11,600 = $1,160
- 12% × $35,550 = $4,266
- 22% × $38,250 = $8,415
- Total tax: $13,841
- Effective rate: 13.8%
- Marginal rate: 22%
How to Lower Your Taxable Income
- Contribute to a traditional 401(k) - up to $23,500 in 2026
- Contribute to a traditional IRA - up to $7,000 ($8,000 if 50+)
- Use an HSA if you have a high-deductible health plan
- Itemize if mortgage interest + state taxes + charity exceed standard deduction
- Claim education credits (AOTC, LLC)
- Claim child and dependent care credits
Frequently Asked Questions
What is my tax bracket?
See the tables above. Your bracket depends on filing status and taxable income (after deductions).
Is a tax bracket applied to all my income?
No. Only the income in each bracket is taxed at that rate. High earners do not pay 37% on all income.
What is the difference between tax deduction and tax credit?
A deduction lowers your taxable income. A credit reduces your tax bill dollar-for-dollar. Credits are more valuable.
Do I need to file a state tax return?
Depends on your state. Nine states have no income tax (TX, FL, NV, WA, TN, SD, WY, NH*, AK). *NH taxes investment income only.
What happens if I underpay taxes?
The IRS charges penalties and interest. File quarterly estimated payments if you are self-employed.
Can I file for free?
IRS Free File (income under $84,000), Free File Fillable Forms (any income), or VITA (income under $67,000).