2026 Income Tax Calculator
Estimate your 2026 federal income tax using the latest IRS tax brackets, standard deduction, and marginal rates. Get a clear breakdown of your tax liability, effective tax rate, and marginal tax rate. Updated for the One, Big, Beautiful Bill (OBBBA) inflation adjustments.
2026 Federal Income Tax Overview
For the 2026 tax year, the IRS has released inflation-adjusted tax brackets under the One, Big, Beautiful Bill (OBBBA). The seven federal tax rates remain 10%, 12%, 22%, 24%, 32%, 35%, and 37% with updated income thresholds.
The standard deduction for 2026 has increased to:
- Single / Married Filing Separately: $16,100
- Married Filing Jointly: $32,200
- Head of Household: $24,150
Taxpayers age 65 or older can claim an additional deduction of $2,050 for single filers or $1,600 per spouse for married couples filing jointly.
How the Tax Calculator Works
The calculator uses the progressive tax system, where income is taxed in layers (brackets). Each bracket has a specific tax rate that applies only to the income within that bracket's range.
Step 1: Calculate your taxable income by subtracting deductions from your gross income.
Step 2: Apply the appropriate tax brackets based on your filing status.
Step 3: Sum the tax from each bracket to get your total tax liability.
Step 4: Calculate your effective tax rate (total tax ÷ gross income) and marginal tax rate (the rate on your last dollar of income).
2026 Tax Brackets
- 10%: Single ($0–$12,400), Married Joint ($0–$24,800), Head ($0–$17,700)
- 12%: Single ($12,401–$50,400), Married Joint ($24,801–$100,800), Head ($17,701–$67,450)
- 22%: Single ($50,401–$105,700), Married Joint ($100,801–$211,400), Head ($67,451–$105,700)
- 24%: Single ($105,701–$201,775), Married Joint ($211,401–$403,550), Head ($105,701–$201,750)
- 32%: Single ($201,776–$256,225), Married Joint ($403,551–$512,450), Head ($201,751–$256,200)
- 35%: Single ($256,226–$640,600), Married Joint ($512,451–$768,700), Head ($256,201–$640,600)
- 37%: Single ($640,601+), Married Joint ($768,701+), Head ($640,601+)
❓ Income Tax Calculator FAQ
What is the standard deduction for 2026?
The 2026 standard deduction is $16,100 for single filers, $32,200 for married filing jointly, $24,150 for head of household, and $16,100 for married filing separately.
What are the 2026 federal tax brackets?
The 2026 tax brackets are 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The income thresholds vary by filing status. See the explanation section for the full brackets.
What is the difference between marginal and effective tax rates?
Your marginal tax rate is the rate you pay on your last dollar of income (your highest bracket). Your effective tax rate is your total tax divided by your total gross income — a more accurate measure of your overall tax burden.
What is the One, Big, Beautiful Bill (OBBBA)?
The OBBBA is legislation enacted in July 2025 that made permanent many provisions of the 2017 Tax Cuts and Jobs Act and established new tax laws effective for 2026.
Can I claim the standard deduction if I'm over 65?
Yes. Taxpayers age 65 or older can claim an additional deduction of $2,050 for single filers or $1,600 per spouse for married couples filing jointly.
What is the additional deduction for blind taxpayers?
The additional deduction for blind taxpayers is the same as the senior deduction: $2,050 for single filers or $1,600 per spouse for married couples filing jointly. You can claim both senior and blind deductions if applicable.
How does the calculator handle itemized deductions?
If you select "Itemize Deductions," you can enter your total itemized deductions (mortgage interest, state taxes, charitable donations, etc.). The calculator will use the greater of your standard deduction or itemized amount.
Does this calculator include FICA taxes?
No. This calculator only estimates federal income tax. FICA taxes (Social Security and Medicare) are separate payroll taxes and are not included in this calculation.
What is the Social Security wage base for 2026?
The Social Security wage base for 2026 is $184,500. Earnings above this amount are not subject to Social Security tax.
How accurate is this tax calculator?
This calculator provides estimates based on the 2026 IRS tax brackets and standard deduction. For precise tax calculations, consult a tax professional or use official IRS tax preparation software.
What is the top marginal tax rate for 2026?
The top marginal tax rate for 2026 is 37%, applying to single filers with income over $640,600 and married couples filing jointly with income over $768,700.
When are 2026 taxes due?
Tax returns for the 2026 tax year are typically due on April 15, 2027.
Does this calculator include state income tax?
No. This calculator only estimates federal income tax. State and local taxes vary by state and are not included.
What is the difference between gross income and taxable income?
Gross income is your total income before any deductions. Taxable income is your gross income minus deductions (standard or itemized). You only pay tax on your taxable income.
How do dependents affect my taxes?
Dependents may qualify you for tax credits like the Child Tax Credit or the Dependent Care Credit. This calculator does not include these credits but allows you to enter the number of dependents for reference.
What is the Alternative Minimum Tax (AMT) for 2026?
The 2026 AMT exemption amount is $90,100 for unmarried individuals and $140,200 for married couples filing jointly.
Can I use this calculator for 2025 taxes?
No. This calculator uses 2026 tax brackets and standard deduction amounts. For 2025 taxes, please use our 2025 Income Tax Calculator.