Last updated: January 2026 · IRS Rev. Proc. 2025-28 · OBBBA permanent rates
Federal Income Tax Calculator 2026
Estimate your 2026 federal income tax for any filing status — single, married filing jointly, or head of household. Uses IRS Rev. Proc. 2025-28 brackets and standard deductions. Shows bracket-by-bracket breakdown, marginal rate, and effective rate.
2026 Federal Income Tax Brackets — All Filing Statuses
The 2026 federal income tax system uses seven progressive brackets ranging from 10% to 37%. These rates were made permanent by the One Big Beautiful Bill Act (OBBBA). Brackets apply to taxable income — gross income minus your standard or itemized deduction. Only the income within each bracket is taxed at that rate.
| Rate | Taxable income (single) | Tax on this bracket | Cumulative max tax |
|---|---|---|---|
| 10% | $0 – $11,925 | $1,192.50 | $1,192.50 |
| 12% | $11,926 – $48,475 | $4,385.88 | $5,578.38 |
| 22% | $48,476 – $103,350 | $12,074.78 | $17,653.16 |
| 24% | $103,351 – $197,300 | $22,551.60 | $40,204.76 |
| 32% | $197,301 – $250,525 | $17,031.36 | $57,236.12 |
| 35% | $250,526 – $626,350 | $131,572.40 | $188,808.52 |
| 37% | Above $626,350 | 37% on every dollar | — |
| Rate | Taxable income (MFJ) | Tax on this bracket |
|---|---|---|
| 10% | $0 – $23,850 | $2,385.00 |
| 12% | $23,851 – $96,950 | $8,771.88 |
| 22% | $96,951 – $206,700 | $24,145.78 |
| 24% | $206,701 – $394,600 | $45,096.00 |
| 32% | $394,601 – $501,050 | $34,063.36 |
| 35% | $501,051 – $751,600 | $87,692.00 |
| 37% | Above $751,600 | 37% on every dollar |
Source: IRS Revenue Procedure 2025-28. Brackets made permanent by the One Big Beautiful Bill Act (OBBBA). MFJ thresholds are exactly double the single thresholds.
2026 Standard Deductions — All Filing Statuses
The standard deduction reduces your gross income before the tax brackets are applied. For most taxpayers it is the better choice over itemizing — with 2026 standard deductions at their highest ever levels, fewer than 15% of filers itemize per IRS data.
Single / Married Separately
Standard deduction 2026. Age 65+ adds $2,050. Blind adds another $2,050.
Married Filing Jointly
Standard deduction 2026. Age 65+ adds $1,650 per qualifying spouse. Blind adds $1,650 per.
Head of Household
Standard deduction 2026. $8,050 more than single. Age 65+ adds $2,050. Blind adds $2,050.
| Rate | Single taxable income | Head of Household taxable income | HoH advantage |
|---|---|---|---|
| 10% | $0 – $11,925 | $0 – $17,000 | $5,075 more at 10% |
| 12% | $11,926 – $48,475 | $17,001 – $64,850 | $16,375 more at 12% |
| 22% | $48,476 – $103,350 | $64,851 – $103,350 | Same upper threshold |
| 24%+ | Same as single above $103,350 | Same as single above $103,350 | Identical above 22% |
Bracket-by-Bracket Calculation — Worked Example
This is how the progressive tax system actually works on a $78,500 gross income for a single filer. Every bracket applies only to the income within that range — not to the entire salary.
Single filer — $78,500 gross salary, 2026
Standard Deduction vs Itemizing — When Does Itemizing Win?
Itemizing only reduces your tax more than the standard deduction if your total itemized deductions exceed your standard deduction amount. With 2026 standard deductions at record highs, most workers benefit from the standard deduction.
| Taxpayer profile | Common itemized deductions | Typical total | Verdict |
|---|---|---|---|
| Renter, moderate income | Charitable donations $1,500, no mortgage | ~$1,500 | Standard deduction wins by $14,600 |
| Homeowner, $300K mortgage (3.5% rate) | Mortgage interest ~$9,800 + property tax $4,500 + donations $1,200 | ~$15,500 | Standard deduction still wins by $600 |
| Homeowner, $400K mortgage (5% rate) | Mortgage interest ~$18,500 + property tax $6,000 + donations $2,000 | ~$26,500 | Itemizing wins by $10,400 |
| High-tax state homeowner | Mortgage interest $22,000 + SALT cap $40,400 + donations $3,000 | ~$65,400 | Itemizing clearly wins |
Tax Liability vs What You Owe — The Difference Matters
The most common point of confusion at tax filing time: tax liability is what you owe based on income and brackets. What you actually pay or receive at filing is the difference between your liability and what was already withheld from paychecks throughout the year.
| Scenario | Tax liability | Total withheld | At filing | Reason |
|---|---|---|---|---|
| W-4 set correctly | $8,641 | $8,641 | $0 owed / refund | Withholding matched liability |
| Claimed too many allowances | $8,641 | $6,200 | $2,441 owed | Under-withheld all year |
| Withheld conservatively | $8,641 | $10,500 | $1,859 refund | Over-withheld — interest-free loan to IRS |
| Freelance income added | $12,400 | $8,641 | $3,759 owed | Side income not withheld |
This calculator estimates your tax liability — not your refund or amount owed at filing. Your W-2 withholding amounts, estimated tax payments, and any credits determine whether you owe or receive a refund. To adjust withholding, use the W-4 form guide to update your payroll deductions mid-year.
Federal Income Tax — FAQ
How do I calculate federal income tax for 2026?
Subtract your standard deduction from gross income to get taxable income, then apply the 2026 IRS progressive brackets. Single: $16,100 standard deduction. MFJ: $32,200. HoH: $24,150. Then: 10% on first $11,925 of taxable income, 12% on $11,926–$48,475, 22% on $48,476–$103,350, and so on through 37%. Only income within each bracket is taxed at that rate — not your entire salary. Use the calculator on this page for the full bracket-by-bracket result.
What are the 2026 federal income tax brackets?
Per IRS Revenue Procedure 2025-28, the 2026 brackets for single filers are: 10% on $0–$11,925; 12% on $11,926–$48,475; 22% on $48,476–$103,350; 24% on $103,351–$197,300; 32% on $197,301–$250,525; 35% on $250,526–$626,350; 37% above $626,350. MFJ thresholds are exactly double. HoH has wider lower brackets with the 10% bracket extending to $17,000. These rates were made permanent by the OBBBA.
What is the standard deduction for 2026?
Per IRS Rev. Proc. 2025-28: $16,100 for single filers and married filing separately; $32,200 for married filing jointly; $24,150 for head of household. Taxpayers age 65 or older may claim an additional standard deduction of $2,050 (single/HoH) or $1,650 per qualifying spouse (MFJ). Blind taxpayers claim the same additional amount. A single filer who is both 65 and blind claims $16,100 + $2,050 + $2,050 = $20,200 total standard deduction.
What is the head of household filing status and what are the benefits?
Head of Household (HoH) is for unmarried taxpayers who paid more than half the cost of maintaining a home for a qualifying dependent (typically a child). Benefits over single filing: $24,150 standard deduction (vs $16,100 — $8,050 more) plus wider lower brackets — 10% extends to $17,000 (vs $11,925) and 12% extends to $64,850 (vs $48,475). On a $70,000 gross salary, HoH saves approximately $1,400–$1,800 in federal income tax compared to single filing. Most single parents qualify for HoH status.
Should I take the standard deduction or itemize in 2026?
Take the standard deduction unless your itemized deductions exceed your standard deduction amount ($16,100 single, $32,200 MFJ, $24,150 HoH). Common itemized deductions: mortgage interest, SALT (capped at $40,400 for 2026), charitable donations, and unreimbursed medical expenses above 7.5% of AGI. With the 2026 standard deductions at record highs, most renters, those without large mortgages, and those in lower-tax states will find the standard deduction larger than itemized totals. Note the SALT cap increased from $10,000 to $40,400 under the OBBBA — this now makes itemizing more viable for high-tax state homeowners.
What is the difference between tax liability and tax owed?
Tax liability is your total federal income tax calculated from taxable income and IRS brackets — what you owe before considering payments already made. Tax owed at filing is liability minus withholding from paychecks and any estimated tax payments. If withholding exceeds liability, you receive a refund. If short, you pay the difference. A large refund means you overpaid throughout the year — the IRS held your money interest-free. This calculator shows your 2026 tax liability. For refund estimation, compare your liability to your W-2 withholding amount (Box 2).
How does the additional senior deduction work in 2026?
Taxpayers age 65 or older may claim an additional standard deduction: $2,050 for single or HoH filers; $1,650 per qualifying spouse for MFJ. This adds directly to the base standard deduction. A 68-year-old single filer gets $16,100 + $2,050 = $18,150 total standard deduction. Under the OBBBA, an additional senior bonus deduction of up to $6,000 per qualifying taxpayer is available for 2026 (phases out above $75,000 single / $150,000 MFJ). The senior bonus deduction has specific income requirements — consult a tax professional for eligibility.
What is the alternative minimum tax (AMT) for 2026?
The AMT ensures high-income filers pay at least a minimum tax by limiting certain deductions. For 2026, the AMT exemption is approximately $90,000 (single) and $140,000 (MFJ), with phase-outs beginning around $500,000 (single) and $1,000,000 (MFJ). Most middle-income taxpayers are not subject to AMT. It primarily affects high earners exercising incentive stock options or with large preference items. This calculator does not calculate AMT — for AMT exposure, use a CPA or full tax software. See the 2026 federal tax brackets guide for capital gains and AMT reference tables.