Income Tax Calculator
Estimate 2026 US federal income tax by bracket. Taxable ordinary income = max(0, gross annual income − 2026 standard deduction). Federal income tax = Σ(taxable dollars within each 2026 bracket × that bracket's rate). Effective rate = estimated federal tax ÷ gross income. Marginal rate = rate applied to the last taxable dollar. Standard deductions: $16,100 single; $32,200 married filing jointly; $24,150 head of household. Tax year 2026 Parameters come from IRS Revenue Procedure 2025-32 and the IRS release IR-2025-103 dated October 9, 2025. The calculator excludes itemized deductions, tax credits, payroll taxes, state and local taxes, alternative minimum tax, capital gains rates, self-employment tax and temporary special deductions. Tax year 2026 returns are generally filed in 2027. Last reviewed September 2, 2026. Validation: Gross income cannot be negative. Filing statuses supported: single, married filing jointly and head of household. Parameters are for tax year 2026 and should be reviewed whenever the IRS publishes a new annual adjustment.