How It Works
This calculator subtracts the 2026 IRS standard deduction (and any other deductions you enter) from your gross income to find taxable income, then applies the 2026 marginal tax brackets to that amount.
Marginal brackets are progressive: only the income within each bracket is taxed at that bracket's rate, not your entire income. Your effective tax rate — total tax divided by gross income — is always lower than your marginal (top) bracket rate.
Formula
- Standard deduction (2026) — $16,100 single / $32,200 married filing jointly
- Brackets (2026) — 10%, 12%, 22%, 24%, 32%, 35%, 37% — see the table below
Example
Example inputs: Annual gross income $80,000, single filer, no additional deductions.
Result: Taxable income: $63,900.00. Marginal tax bracket: 22%. Effective tax rate: 10.96%. Estimated federal tax owed: $8,770.00.
Frequently Asked Questions
Where do these tax brackets come from?
The 2026 tax year brackets and standard deduction published by the IRS in Revenue Procedure 2025-32 (announced October 2025). Tax brackets are adjusted for inflation annually, so these figures are specific to income earned in 2026.
What's the difference between my marginal and effective tax rate?
Your marginal rate is the rate on your last dollar of taxable income — the top bracket you reach. Your effective rate is your total tax divided by your income, which is always lower, since earlier dollars are taxed at lower bracket rates first.
Does this include state income tax?
No — this calculator only estimates federal income tax. Use the Take-Home Pay Calculator to include an estimated state tax rate alongside federal tax and FICA.
Why isn't Married Filing Separately included?
We only publish figures we've directly verified against a primary source, and we haven't yet confirmed the exact Married Filing Separately thresholds against one. We'll add that status once we have.
This calculator provides estimates for informational purposes only and should not be considered financial, tax, or legal advice.