Income Tax Calculator
Estimate your 2026 federal income tax, see exactly how much falls in each bracket, and find out whether you’ll get a refund or owe.
Income Tax Calculator
How to use the income tax calculator
Pick your filing status and enter your 2026 wages and the federal income tax withheld from them (your pay stub’s year-to-date figure, or the per-paycheck amount × the number of paychecks). Add children and other dependents for the credits. If you’re self-employed, have other income, contribute to a traditional IRA, itemize, are 65 or older, or earn overtime or tips, open the optional sections. The result — refund or amount owed — and every step of the math update as you type, and your entries are saved in the page address so you can bookmark or share them.
How federal income tax is calculated
- Total income — wages (after pre-tax 401(k) contributions), self-employment profit and other income.
- Adjusted gross income (AGI) — total income minus adjustments such as half of self-employment tax and deductible IRA contributions.
- Taxable income — AGI minus the larger of the standard deduction or your itemized deductions, and any of the 2025–2028 deductions (senior, overtime, tips) and the 20% qualified business income deduction.
- Tax — apply the brackets for your filing status, one slice at a time.
- Credits, other taxes and payments — subtract the child tax credit, add self-employment and Additional Medicare tax, then compare with what you’ve paid.
refund (or amount owed) = withholding + payments + refundable credits − (tax on taxable income − credits + other taxes)
2026 federal tax brackets
| Rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 | $0 – $12,400 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 | $17,701 – $67,450 | $12,401 – $50,400 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 | $67,451 – $105,700 | $50,401 – $105,700 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 | $105,701 – $201,750 | $105,701 – $201,775 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 | $201,751 – $256,200 | $201,776 – $256,225 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 | $256,201 – $640,600 | $256,226 – $384,350 |
| 37% | over $640,600 | over $768,700 | over $640,600 | over $384,350 |
| Standard deduction | $16,100 | $32,200 | $24,150 | $16,100 |
Taxable income ranges from IRS Revenue Procedure 2025-32. These apply to income earned in 2026, reported on returns filed in 2027.
Worked example: single, $75,000 salary
With no other income, AGI is $75,000. Subtracting the $16,100 standard deduction leaves $58,900 of taxable income. The tax is 10% × $12,400 = $1,240, plus 12% × $38,000 = $4,560, plus 22% × $8,500 = $1,870: $7,670. That is an effective rate of 10.23% of total income, even though the marginal bracket is 22%. If $8,000 was withheld during the year, the refund is $330 — the calculator’s starting example.
A married couple filing jointly on $120,000 of wages with two children under 17 has $87,800 of taxable income ($120,000 − $32,200). The tax is $2,480 + 12% × $63,000 = $10,040, and the $4,400 child tax credit brings it to $5,640 — 4.7% of their income.
What’s new for 2026
- Brackets and standard deduction are adjusted for inflation, with the rates made permanent by the One, Big, Beautiful Bill Act.
- Child tax credit stays at $2,200 per child, with up to $1,700 refundable.
- Senior deduction: an extra $6,000 per person aged 65 or older (2025–2028), phased out above $75,000 of income ($150,000 joint). Married couples must file jointly to claim it.
- Overtime and tips: up to $12,500 ($25,000 joint) of qualified overtime premium and up to $25,000 of qualified tips can be deducted, reduced by $100 for each $1,000 of income over $150,000 ($300,000 joint).
Limits of this estimate
Everything is taxed at ordinary rates — qualified dividends and long-term capital gains usually get lower rates, so enter only ordinary income. The earned income tax credit, education and energy credits, the premium tax credit and the alternative minimum tax are not included. Above the 2026 thresholds ($201,750 single, $403,500 joint) the qualified business income deduction depends on your business, so it is left out. Additional Medicare Tax withholding assumes a single employer. For paycheck-level detail, including state tax, use the paycheck calculator; to see what a raise is worth per hour or per month, try the salary calculator. This is an estimate, not tax advice.
Frequently asked questions
What are the 2026 federal tax brackets?
The seven rates are 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer the 12% bracket starts above $12,400, 22% above $50,400, 24% above $105,700, 32% above $201,775, 35% above $256,225 and 37% above $640,600. Married couples filing jointly have brackets twice as wide up to the 35% rate (37% starts above $768,700). The full table for every filing status is on this page.
Does moving into a higher bracket mean all my income is taxed more?
No. Each rate applies only to the income inside its bracket. A single filer with $58,900 of taxable income pays 10% on the first $12,400, 12% on the next $38,000 and 22% only on the last $8,500 — $7,670 in total, an average of about 13% of taxable income even though the top bracket is 22%.
What is the standard deduction for 2026?
$16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly and $24,150 for heads of household. People who are 65 or older or blind add $2,050 each ($1,650 if married). From 2025 through 2028, people 65 and older can also deduct an extra $6,000 each, reduced by 6% of income over $75,000 ($150,000 joint).
How much is the child tax credit in 2026?
Up to $2,200 for each child under 17 with a Social Security number, and $500 for other dependents. It shrinks by $50 for each $1,000 of income over $200,000 ($400,000 for joint returns). If the credit is more than your tax, up to $1,700 per child can be refunded, limited to 15% of earned income above $2,500.
How is self-employment tax calculated?
Multiply net self-employment profit by 92.35%, then apply 12.4% for Social Security (on earnings up to $184,500 in 2026, minus any W-2 wages) and 2.9% for Medicare. No tax is due if the result is under $400. You deduct half of it when working out adjusted gross income.
Why is my refund different from last year?
A refund is only the gap between what was withheld or paid during the year and your actual tax. A raise, a second job, a change in your W-4, or a credit you no longer qualify for can all change it even if your total tax barely moves. Use the paycheck calculator to check your withholding per paycheck.
Sources
- IRS — Tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill
- IRS — Revenue Procedure 2025-32 (2026 tax rate tables, standard deduction, credits)
- IRS — Topic no. 551, Standard deduction
- IRS — Check your eligibility for the new enhanced deduction for seniors
- IRS — Schedule 1-A (Form 1040), Additional Deductions
- IRS — Self-employment tax (Social Security and Medicare taxes)
- IRS — Questions and answers for the Additional Medicare Tax
- Social Security Administration — 2026 COLA fact sheet (wage base $184,500)