Federal Income Tax Calculator
Apply the 2026 federal tax brackets to ordinary taxable income, with a visible breakdown of each taxed slice.
Rule year: 2026 · USD · Sources checked
Estimated federal income tax
2026 ordinary-income schedules for Single, Married filing jointly, Married filing separately and Head of household. Taxable income must already include the deductions you are entitled to. Credits, AMT, preferential capital gains, other surtaxes and filing eligibility are excluded.
Federal tax by income bracket
Each rate applies only to its slice of taxable ordinary income. No capital gains, credits or alternative minimum tax are included.
| Bracket | Taxable slice | Rate | Tax |
|---|---|---|---|
| 0 to 12,400 | $12,400.00 | 10% | $1,240.00 |
| 12,400 to 50,400 | $37,600.00 | 12% | $4,512.00 |
| 50,400 to 105,700 | $0.00 | 22% | $0.00 |
| 105,700 to 201,775 | $0.00 | 24% | $0.00 |
| 201,775 to 256,225 | $0.00 | 32% | $0.00 |
| 256,225 to 640,600 | $0.00 | 35% | $0.00 |
| 640,600 to above | $0.00 | 37% | $0.00 |
For informational purposes only. This estimate is not financial advice, a tax return, a payroll calculation or a lender decision. See the supported circumstances and exclusions below.
How this calculator works
Enter taxable income after your applicable deductions, not gross salary. Each federal bracket taxes only the income within that interval. The marginal bracket identifies the rate on the top slice, while the effective rate divides the estimated tax by your entered taxable income. Capital gains and qualified dividends can use different rules and belong in a separate calculation. This bracket calculation is not a completed Form 1040.
Formula and rules
Federal tax = sum of each taxable bracket slice × its rate. Effective rate = federal tax / taxable income × 100. No standard deduction is subtracted again.
Assumptions and limitations
2026 ordinary-income schedules for Single, Married filing jointly, Married filing separately and Head of household. Taxable income must already include the deductions you are entitled to. Credits, AMT, preferential capital gains, other surtaxes and filing eligibility are excluded.
Worked example
For $50,000 of ordinary taxable income and Single status, the first $12,400 is taxed at 10% and the remaining $37,600 at 12%. This gives $5,752 before credits or other taxes.
- Estimated federal income tax
- $5,752.00
- Marginal bracket rate
- 12%
- Effective rate on taxable income
- 11.5%
Official sources and review
Reviewed against the sources below on 2026-10-06. Rates are held in versioned rule modules. Versioned rules, official source review and year-specific calculation tests.
- IRS Publication 505 (2026) ↗
2026 ordinary-income rate schedules, standard deductions and capital-gain worksheet thresholds.
Common questions
Should I enter gross salary or taxable income?
Enter ordinary taxable income after deductions. The Paycheck calculator models a basic standard deduction when you start with wages.
Does my whole income use the marginal rate?
No. Earlier slices keep their lower rates. The band table shows how each portion contributes to the total.
Are capital gains included?
No. Use the US capital-gains tool for its separate holding-period, taxable-income and MAGI assumptions.