Federal Income Tax Calculator 2026
This calculator computes your 2026 federal income tax using the seven tax brackets from IRS Rev. Proc. 2025-32, which represents the second year under the permanently extended rate structure from the One Big Beautiful Bill Act (2025). Enter your gross income, filing status, and deductions to determine your taxable income, apply the inflation-adjusted brackets, calculate tax credits, and see your effective and marginal rates. The tool supports all four filing statuses: single, married filing jointly, married filing separately, and head of household. It subtracts your standard deduction or accepts itemized deductions, applies the 2026 bracket thresholds (slightly higher than 2025 due to inflation adjustment), and deducts any tax credits. The calculator includes an interactive breakdown showing how your income is distributed across brackets, illustrating why your effective (average) tax rate is lower than your marginal (top) rate. Essential for 2026 tax planning and understanding the impact of inflation adjustments on your tax liability.
For 2026, federal income tax uses seven rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. Each rate applies only to the income within that bracket. The standard deduction is $16,100 for single filers and $32,200 for married filing jointly. The 2026 thresholds are inflation-adjusted from 2025 per IRS Rev. Proc. 2025-32.
Calculate your 2026 federal income tax
Tax bracket breakdown
| Bracket | Rate | Income in bracket | Tax on bracket |
|---|---|---|---|
| Enter your income above to see the breakdown. | |||
How federal income tax is calculated
The US uses a progressive marginal tax system. You pay each rate only on the portion of your taxable income that falls within that bracket, not on your total income. Taxable income is your gross income minus the standard deduction (or itemized deductions if they exceed the standard amount) and any above-the-line adjustments. Tax credits then reduce the final tax owed dollar for dollar.
taxable income = gross income - deductions
tax = sum of (income in each bracket x bracket rate)
tax owed = tax - credits
2026 federal income tax brackets
These are the official 2026 brackets from IRS Rev. Proc. 2025-32, published in IRS Internal Revenue Bulletin 2025-45. They apply to income earned in 2026 (returns filed in early 2027). The One Big Beautiful Bill Act made the TCJA rate structure permanent for 2026 and beyond; the bracket thresholds are inflation-adjusted annually.
Single filers
| Rate | Taxable income | Tax on bracket |
|---|---|---|
| 10% | $0 to $12,400 | 10% of amount in range |
| 12% | $12,400 to $50,400 | 12% of amount in range |
| 22% | $50,400 to $105,700 | 22% of amount in range |
| 24% | $105,700 to $201,775 | 24% of amount in range |
| 32% | $201,775 to $256,225 | 32% of amount in range |
| 35% | $256,225 to $640,600 | 35% of amount in range |
| 37% | Over $640,600 | 37% of amount in range |
Married filing jointly
| Rate | Taxable income | Tax on bracket |
|---|---|---|
| 10% | $0 to $24,800 | 10% of amount in range |
| 12% | $24,800 to $100,800 | 12% of amount in range |
| 22% | $100,800 to $211,400 | 22% of amount in range |
| 24% | $211,400 to $403,550 | 24% of amount in range |
| 32% | $403,550 to $512,450 | 32% of amount in range |
| 35% | $512,450 to $768,700 | 35% of amount in range |
| 37% | Over $768,700 | 37% of amount in range |
Head of household
| Rate | Taxable income | Tax on bracket |
|---|---|---|
| 10% | $0 to $17,700 | 10% of amount in range |
| 12% | $17,700 to $66,700 | 12% of amount in range |
| 22% | $66,700 to $105,700 | 22% of amount in range |
| 24% | $105,700 to $201,775 | 24% of amount in range |
| 32% | $201,775 to $256,225 | 32% of amount in range |
| 35% | $256,225 to $640,600 | 35% of amount in range |
| 37% | Over $640,600 | 37% of amount in range |
Married filing separately
| Rate | Taxable income | Tax on bracket |
|---|---|---|
| 10% | $0 to $12,400 | 10% of amount in range |
| 12% | $12,400 to $50,400 | 12% of amount in range |
| 22% | $50,400 to $105,700 | 22% of amount in range |
| 24% | $105,700 to $201,775 | 24% of amount in range |
| 32% | $201,775 to $256,225 | 32% of amount in range |
| 35% | $256,225 to $384,350 | 35% of amount in range |
| 37% | Over $384,350 | 37% of amount in range |
2026 standard deductions
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Married Filing Separately | $16,100 |
| Head of Household | $24,150 |
Source: IRS Rev. Proc. 2025-32, Section 4.14; IRS Internal Revenue Bulletin 2025-45.
2026 federal income tax: frequently asked questions
What are the 2026 federal income tax rates?
There are seven rates for 2026: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The TCJA rate structure was made permanent by the One Big Beautiful Bill Act, signed into law in 2025, and the 2026 bracket thresholds are inflation-adjusted per IRS Rev. Proc. 2025-32.
What is the 2026 standard deduction?
For 2026, the standard deduction is $16,100 for single filers and married individuals filing separately, $32,200 for married couples filing jointly, and $24,150 for heads of household. These amounts are set by IRS Rev. Proc. 2025-32 and published in IRS Internal Revenue Bulletin 2025-45.
How do federal tax brackets work?
Tax brackets are marginal: each rate applies only to the slice of income within that band. Only the income above one threshold and below the next is taxed at the bracket rate. Your effective (average) tax rate is always lower than your marginal (top) rate.
What changed between 2025 and 2026 federal income tax?
The TCJA tax rate structure was made permanent for 2026 and beyond by the One Big Beautiful Bill Act (2025). The bracket thresholds are inflation-adjusted upward each year. For 2026, all bracket thresholds and the standard deduction increased slightly compared to 2025 to account for inflation.
Official sources
- 2026 tax brackets and standard deductions: IRS Rev. Proc. 2025-32 (published in IRS Internal Revenue Bulletin 2025-45, October 2025).
- IRS newsroom announcement: IRS: Tax Inflation Adjustments for Tax Year 2026.
- Rates and brackets summary: IRS: Federal Income Tax Rates and Brackets, verified 12 June 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 12 June 2026. See our methodology. General information, not financial or tax advice.