Federal Income Tax Calculator
How much of your income goes to federal tax? Enter your annual income and filing status to estimate your 2026 federal income tax — with the standard deduction applied, plus your effective rate and the marginal bracket your last dollar falls in. Federal income tax only; FICA and state taxes are not included. Everything runs in your browser.
Calculate Your Federal Income Tax
⚡ 2026 Quick Facts
- Standard deduction: $16,100 single / $32,200 married filing jointly
- Seven brackets: 10%, 12%, 22%, 24%, 32%, 35%, 37%
- Top bracket (37%) starts at $640,600 of taxable income (single)
- This calculator: federal income tax only — not FICA or state tax
- Itemizing only beats the standard deduction if your deductions exceed it
How Federal Income Tax Works
Before any tax rate touches your income, the standard deduction comes off the top: $16,100 for single filers and $32,200 for married couples filing jointly in 2026. So a single filer earning $75,000 is only taxed on $58,900. Roughly 90% of taxpayers take the standard deduction rather than itemizing, because their mortgage interest, state taxes and charitable giving don't add up to more.
What's left is taxed in marginal brackets — and this is the most misunderstood idea in American taxes. The brackets (10%, 12%, 22%, 24%, 32%, 35%, 37%) apply like stacked buckets: your first dollars are taxed at 10%, the next chunk at 12%, and so on. Only the income inside each bracket is taxed at that bracket's rate. Being "in the 22% bracket" never means you pay 22% on everything.
That's why two rates matter. Your marginal rate is the tax on your next dollar — the number that matters for decisions like "should I do overtime?" or "is this deduction worth it?" Your effective rate is total tax divided by total income — always lower than your marginal rate, and the number that describes your real burden. On $75,000 single, the marginal bracket is 22% but the effective rate is only about 10.2%.
Three things move the result most: filing status (married brackets are twice as wide), pre-tax contributions (401(k), HSA and similar contributions shrink taxable income dollar-for-dollar), and whether you itemize. What this calculator deliberately leaves out: FICA taxes (a flat 7.65% with no deduction), state and local income taxes, tax credits, and the alternative minimum tax.
📝 Example: $75,000 income, single filer
Taxable income: $75,000 − $16,100 standard deduction = $58,900
Tax: 10% on first $12,400 ($1,240) + 12% on next $38,000 ($4,560) + 22% on remaining $8,500 ($1,870) = $7,670
Effective rate ≈ 10.2% · Marginal bracket 22% · After-tax income ≈ $67,330
Frequently Asked Questions
What's the difference between marginal and effective tax rate?
Marginal rate is the tax on your next dollar of income — determined by which bracket that dollar lands in. Effective rate is your total tax divided by total income. Because lower brackets tax your first dollars lightly, your effective rate is always below your marginal rate.
Does this include Social Security and Medicare?
No. FICA taxes (6.2% Social Security + 1.45% Medicare) are separate from federal income tax and apply from the first dollar with no standard deduction. Our paycheck calculator includes them; this page isolates federal income tax on purpose.
Should I itemize or take the standard deduction?
Take whichever is larger. Add up mortgage interest, state and local taxes (capped at $10,000), and charitable donations. If the total exceeds $16,100 single / $32,200 married, itemizing saves you money. Most people come out ahead with the standard deduction.
How does getting married change my federal tax?
Married filing jointly doubles the standard deduction and widens every bracket, so the same household income is usually taxed less than two single returns — though very high dual incomes can face a "marriage penalty" at the top brackets.
Why doesn't this match the tax withheld from my paychecks?
Withholding is a rough prepayment based on your W-4, not your actual tax bill. If too much was withheld you get a refund; too little and you owe the difference at filing time. This calculator estimates the actual liability.
Is this tax advice?
No. It's an educational estimate using 2026 brackets and standard deductions. Real returns involve credits, itemized deductions and situations no simple calculator covers — confirm important decisions with a tax professional.
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