Federal Income Tax Calculator (2026)
Calculate your federal income tax on a given taxable income, with a clear bracket-by-bracket breakdown.
Want to understand the concept, not just the number? Read The Federal Income Tax Guide and more below.
How it's calculated
Your income is taxed in layers, not all at one rate. The first dollars are taxed at 10%, the next band at 12%, then 22%, and so on up the brackets. Only the income that falls inside each band is taxed at that band’s rate.
For a single filer with $75,000 of taxable income in 2026, the first $12,400 is taxed at 10%, the next chunk at 12%, and the rest at 22%. That stacks up to $11,212 in federal tax, an effective rate of about 14.9%, even though the top bracket reached is 22%.
Your effective rate is total tax divided by income, and it is always lower than your top bracket because of the cheaper brackets underneath. Your marginal rate is the bracket your last dollar lands in, which is what matters for a raise or a bonus.
Assumptions
- Uses 2026 federal ordinary-income brackets. — IRS Rev. Proc. 2025-32
- Applies to taxable income after deductions, and does not compute deductions or credits.
Last updated: 2026-08-07 · Tax year 2026
These assumptions follow our general methodology.
Frequently asked questions
Why is my effective rate lower than my bracket?
Because only the income inside your top bracket is taxed at that rate. Everything below is taxed at the lower bracket rates.
Is this my total tax bill?
No. This is federal income tax on the taxable income you enter. It does not include Social Security and Medicare payroll taxes, state income tax, or any credits.
What is taxable income?
It is your income after deductions, such as the standard deduction or itemized deductions. Enter that figure here, not your gross salary, or the result will be too high.