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US Federal Income Tax Calculator (2026)

Estimate your 2026 federal income tax in seconds. Enter your wages, long-term gains and deductions to see your total tax, effective and marginal rate, FICA, and approximate take-home pay.

Inputs

Filing status
Income
Deduction
Standard deduction of $16,100 applied for your filing status.
Pre-tax contributions
Total federal income tax
$8,770
ordinary + capital gains tax
Effective rate
11.0%
tax ÷ gross income
Marginal rate
22%
top bracket reached
FICA (payroll)
$6.1K
shown separately
Take-home (approx.)
$65.1K
after income tax + FICA
How it's calculated
Gross income$80,000
Deduction−$16,100
Taxable ordinary income$63,900
Ordinary income tax$8,770
Total federal income tax$8,770
FICA breakdown
Social Security (6.2%)$4,960
Medicare (1.45%)$1,160
Total FICA$6,120

Tax by bracket

federal income tax per rate
Federal only — excludes state/local tax, NIIT, AMT, and credits. Informational, not tax advice.

How the US Federal Income Tax Calculator Works

U.S. federal income tax is progressive — different rates apply to different slices of income — and is computed by subtracting the standard (or itemized) deduction to reach taxable income, then running it through a seven-bracket rate schedule. Enter your filing status, wages, long-term gains and deductions, and this calculator returns your 2026 total federal income tax, effective and marginal rates, FICA (Social Security + Medicare), and an approximate take-home figure instantly. Below we cover the mechanism, a worked example, the tax context, and common mistakes.

The mechanism — progressive brackets, the deduction, and stacked capital gains

The calculation runs in steps. ① Subtract the standard deduction (or the larger itemized amount) and pre-tax 401(k)/HSA contributions from gross income to get taxable income; ② apply the seven progressive rates of 10, 12, 22, 24, 32, 35 and 37% to ordinary income (wages, interest, non-qualified dividends) slice by slice. The key distinction is that your marginal rate is the rate on your last dollar while your effective rate is total tax over total income — even in the 22% bracket your average rate is far lower. ③ Long-term capital gains and qualified dividends stack on top of ordinary income and are taxed separately at the preferential 0, 15 and 20% rates. ④ FICA is computed apart from income tax: Social Security at 6.2% (up to the $184,500 wage base) and Medicare at 1.45% (no cap).

Worked example — single filer, $90,000 salary

For a single filer earning $90,000, subtracting the 2026 standard deduction of $16,100 leaves taxable income of about $73,900. Applying the brackets slice by slice — 10% on the first $12,400, 12% from $12,400 to $50,400, then 22% from $50,400 to $73,900 — your marginal rate is 22% but your effective rate lands well below that. Separately, FICA adds 6.2% Social Security ($5,580) and 1.45% Medicare ($1,305). If you contribute $10,000 to a pre-tax 401(k), taxable income drops by that amount and saves roughly $2,200 of tax in the 22% band.

Tax context — income tax and FICA are different taxes

Federal income tax and FICA are entirely separate taxes, which is why the calculator shows them apart. Income tax applies progressive rates to taxable income after deductions, while FICA is levied from the first dollar with no deduction at 6.2% Social Security plus 1.45% Medicare, and only Social Security has a wage cap ($184,500). High earners also pay an Additional Medicare Tax of 0.9% on wages above a threshold (single $200,000, married filing jointly $250,000). The preferential 0/15/20% rates for long-term gains and qualified dividends apply only to assets held over a year; short-term gains are taxed as ordinary income. This tool is federal only, so it excludes state and local income tax, the Net Investment Income Tax (NIIT, 3.8%), and the Alternative Minimum Tax (AMT).

Common mistakes and tips

The first mistake is multiplying your marginal rate by your whole income. Landing in the 22% bracket does not tax all income at 22%; the progressive structure applies that rate only to the slice above the bracket boundary, so your effective rate is always lower than your marginal rate. The second is forgetting that the calculator auto-selects the larger of the standard and itemized deduction — itemizing only helps when your itemized total exceeds the standard amount. The third is not using pre-tax 401(k) and HSA contributions, a powerful lever that directly lowers taxable income. Remember this is a federal estimate that omits state tax, NIIT, AMT and credits (such as the Child Tax Credit), so confirm your exact liability with IRS forms or a tax professional.

FAQ

What's the difference between effective and marginal tax rate?

Your marginal rate is the rate on your last dollar of taxable income — the top bracket you reach. Your effective rate is total tax divided by gross income, which is always lower because the lower brackets tax earlier dollars at 10%, 12%, and so on. Most people quote the marginal rate but actually pay the effective rate overall.

How is this calculator different from my actual tax return?

This is a simplified federal-only estimate using 2026 brackets and the standard or itemized deduction you enter. It does not model credits (child tax credit, EITC), the QBI deduction, AMT, NIIT, or state taxes, and it assumes all wages are W-2. Treat it as a planning ballpark, not a filed return.

Are long-term capital gains and qualified dividends taxed differently?

Yes. They're taxed at 0%, 15%, or 20% depending on your total taxable income, and they stack on top of your ordinary income. For 2026 a single filer pays 0% up to $49,450 of taxable income, 15% up to $545,500, and 20% above that. This calculator stacks gains above your ordinary income, as the IRS rules require.

What is FICA and why is it shown separately?

FICA is the payroll tax: 6.2% Social Security on wages up to $184,500 (2026 wage base, max $11,439) plus 1.45% Medicare on all wages, with an extra 0.9% Additional Medicare Tax on wages above $200,000 (single/HoH), $250,000 (MFJ), or $125,000 (MFS). It funds Social Security and Medicare and is separate from income tax, so we report it on its own.

Does this include state income tax?

No. This estimates federal income tax only. State and local income taxes vary widely — nine states have no wage income tax, while others reach 13%+. Add your state's tax separately for a full picture.

What does pre-tax 401(k) and HSA do to my taxes?

Traditional 401(k) and HSA contributions are deducted from your income before federal income tax is calculated, lowering your taxable income dollar-for-dollar. Note that 401(k) contributions still count as wages for Social Security and Medicare (FICA), so they reduce income tax but not payroll tax.

Standard deduction or itemized — which should I use?

Use whichever is larger. The 2026 standard deduction is high ($16,100 single / $32,200 MFJ), so most filers take it. Itemize only if your deductible expenses (state/local taxes up to the SALT cap, mortgage interest, large charitable gifts, etc.) exceed the standard amount. This tool automatically uses the larger of the two.

Which 2026 figures does this use?

It uses the IRS 2026 tax-year brackets and standard deduction (Rev. Proc. 2025-32, reflecting the One Big Beautiful Bill adjustments), the 2026 long-term capital-gains breakpoints, and 2026 FICA thresholds. Brackets are indexed for inflation each year, so always confirm against IRS.gov before filing.

What's the difference between a deduction and a credit?

A deduction reduces the income you are taxed on, so it is worth your marginal rate — a $1,000 deduction saves $220 in the 22% bracket. A credit cuts your tax bill dollar-for-dollar, so a $1,000 credit saves $1,000 regardless of bracket, and refundable credits can even push your total below zero. For 2026, compare the $2,200 Child Tax Credit (up to $1,700 refundable) with the $16,100/$32,200 standard deduction. This calculator models deductions but not credits, so your filed bill may come out lower.

How can I lower my 2026 federal tax bill?

The biggest levers are pre-tax contributions: up to $24,500 in a Traditional 401(k) ($32,500 with the 50+ catch-up) and $4,400/$8,750 (self/family) in an HSA all come straight off taxable income. Holding investments over a year converts gains to the 0/15/20% long-term rates, and tax-loss harvesting can offset gains plus $3,000 of ordinary income per year. If you are near the standard-deduction line, bunching charitable gifts or property taxes into one year can make itemizing worthwhile.

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Federal income tax only. This tool excludes state and local taxes, the Net Investment Income Tax (NIIT), the Alternative Minimum Tax (AMT), and tax credits, and assumes all wages are W-2. Figures use 2026 IRS brackets and are for informational purposes only — not tax advice. Consult a qualified tax professional before making decisions.