Federal Income Tax Calculator 2026
A free federal tax estimator: how much federal income tax will you pay? Enter your income, filing status and children to see your 2026 tax using IRS brackets, your effective rate, and whether you'll get a refund or owe.
Want to change your federal withholding on each paycheck? Use the W-4 withholding calculator.
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How federal income tax is calculated
Federal income tax is not charged on all your income. First the standard deduction ($16,100 single, $32,200 married filing jointly in 2026) is taken off. The rest is taxed in layers, from 10% up to 37%, and credits like the Child Tax Credit come off the result.
Example: a single filer earning $75,000 has $58,900 of taxable income and pays $7,670 in federal tax. That is 10.2% of income, not the 22% top bracket.
How much federal tax will I pay? (2026 by income)
Federal income tax with the standard deduction and no credits. Social Security, Medicare and state tax are not included.
| Income | Single: tax | Effective rate | Married jointly: tax | Effective rate |
|---|---|---|---|---|
| $20,000 | $390 | 1.9% | $0 | 0.0% |
| $30,000 | $1,420 | 4.7% | $0 | 0.0% |
| $40,000 | $2,620 | 6.5% | $780 | 1.9% |
| $50,000 | $3,820 | 7.6% | $1,780 | 3.6% |
| $60,000 | $5,020 | 8.4% | $2,840 | 4.7% |
| $75,000 | $7,670 | 10.2% | $4,640 | 6.2% |
| $100,000 | $13,170 | 13.2% | $7,640 | 7.6% |
| $150,000 | $24,734 | 16.5% | $15,340 | 10.2% |
| $200,000 | $36,734 | 18.4% | $26,340 | 13.2% |
2026 federal income tax brackets
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 | $17,701 – $67,450 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 | $67,451 – $105,700 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 | $105,701 – $201,750 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 | $201,751 – $256,200 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 | $256,201 – $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
Ranges are taxable income (after the standard deduction). See your own marginal and effective rate with the tax bracket calculator.
2026 standard deduction and Child Tax Credit
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Head of household | $24,150 |
The Child Tax Credit is $2,200 per child under 17. A married couple earning $75,000 with two children owes $240 instead of $4,640.
Federal and state income tax together
This page covers federal income tax only. To see how much federal and state tax comes out of each paycheck, plus Social Security and Medicare, use the paycheck calculator or compare all 50 states with take-home pay by state. To change how much federal tax is withheld, use the W-4 withholding calculator.
Federal Income Tax Formula (2026)
Three steps from income to the tax you owe.
Taxable Income = Income − Standard DeductionExample:
Single filer, $75,000
Variables:
Tax = 10% × first slice + 12% × next slice + 22% × next slice ...Example:
$58,900 taxable, single
Variables:
Tax Owed = Tax − CreditsExample:
Married filing jointly, $75,000, two children
Variables:
These formulas provide the mathematical foundation for the calculations. Actual results may vary based on rounding, compounding frequency, and specific lender policies.
Federal income tax FAQs
Quick answers about federal tax rates, credits and refunds.
How much federal tax do I pay on $50,000?
How much federal tax do I pay on $100,000?
What is the difference between effective and marginal tax rate?
How much is the Child Tax Credit in 2026?
Will I get a refund or owe money?
How do I change how much federal tax comes out of my paycheck?
Sources and how we calculate
Published by Financial Calculator. Editorial policy. Publisher attribution, not a claim of professional review.
Brackets, standard deductions and the Child Tax Credit are the IRS figures for tax year 2026. The calculator covers wage-type income with standard or itemized deductions; it does not cover capital gains rates or self-employment tax.
Figures last checked on November 2, 2026. Read our calculation methodology for data sources and update schedule.