Income Tax Calculator
U.S. federal income tax by bracket, with the standard deduction, Social Security and Medicare tax, and an optional flat state rate.
What the income tax calculator does
The income tax calculator estimates U.S. federal income tax for the 2025 or 2026 tax year using the real bracket thresholds and the standard deduction for your filing status. Enter your annual gross income, choose single, married filing jointly, head of household or married filing separately, pick the tax year, and optionally add pre-tax deductions such as 401(k) or HSA contributions and a flat state income tax rate. Press Calculate to see taxable income, the tax charged in each bracket, your marginal and effective rates, Social Security and Medicare tax, and the net income left per year and per month.
How the tax is calculated
- Adjusted gross income = gross income − pre-tax deductions
- Taxable income = adjusted gross income − standard deduction
- Federal tax = the sum of each bracket’s rate applied only to the slice of income inside that bracket
- Payroll tax = 6.2% Social Security up to the wage base plus 1.45% Medicare, with an extra 0.9% Medicare above $200,000 ($250,000 married filing jointly)
- State tax = adjusted gross income × the flat rate you enter
Income is taxed in slices. Moving into a higher bracket raises the rate only on the dollars above the threshold, never on the whole income.
2026 federal brackets and standard deduction
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 | $0 to $17,700 |
| 12% | $12,400 to $50,400 | $24,800 to $100,800 | $17,700 to $67,450 |
| 22% | $50,400 to $105,700 | $100,800 to $211,400 | $67,450 to $105,700 |
| 24% | $105,700 to $201,775 | $211,400 to $403,550 | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 | $403,550 to $512,450 | $201,775 to $256,200 |
| 35% | $256,225 to $640,600 | $512,450 to $768,700 | $256,200 to $640,600 |
| 37% | Above $640,600 | Above $768,700 | Above $640,600 |
| Standard deduction | $16,100 | $32,200 | $24,150 |
The 2025 figures, also built into the calculator, are slightly lower: brackets start at $11,925 for single filers and $23,850 for joint filers, and the standard deduction is $15,750, $31,500 and $23,625 respectively. The Social Security wage base is $176,100 for 2025 and $184,500 for 2026.
Worked examples (2026, no pre-tax deductions, no state tax)
| Gross income | Status | Taxable | Federal tax | Effective federal rate | With payroll tax | Net |
|---|---|---|---|---|---|---|
| $40,000 | Single | $23,900 | $2,620 | 6.6% | $5,680 | $34,320 |
| $60,000 | Single | $43,900 | $5,020 | 8.4% | $9,610 | $50,390 |
| $100,000 | Single | $83,900 | $13,170 | 13.2% | $20,820 | $79,180 |
| $150,000 | Married jointly | $117,800 | $15,340 | 10.2% | $26,815 | $123,185 |
| $250,000 | Single | $233,900 | $51,300 | 20.5% | $66,820 | $183,180 |
Figures are rounded to the nearest $10. Even at $250,000 the effective federal rate is far below the 35% marginal bracket, because most of the income is taxed at lower rates on the way up.
Marginal versus effective rate
The marginal rate is what you pay on the next dollar earned; the effective rate is total tax divided by total income. A single filer on $60,000 is in the 12% bracket but pays an effective federal rate of 8.4%, or about 16% once Social Security and Medicare are added. Use the marginal rate to judge a raise, a bonus or the value of an extra 401(k) contribution; use the effective rate for budgeting.
What the pre-tax field does
Traditional 401(k) and 403(b) contributions, HSA contributions and pre-tax health premiums reduce taxable income before the brackets apply. A $6,000 401(k) contribution for the $60,000 single filer cuts federal tax by $720 (6,000 × 12%), so the contribution costs only $5,280 of take-home pay. Roth contributions do not reduce current tax and should not be entered here. The take-home pay calculator and paycheck calculator break the result down per pay period.
State income tax
Nine states have no income tax on wages; the rest range from flat rates near 3% to graduated schedules topping out above 10%. The calculator applies a single flat rate to adjusted gross income, which is a fair approximation for flat-tax states such as Illinois (4.95%), Pennsylvania (3.07%) or Colorado (4.4%), and a rough one for graduated states, where the effective rate is usually 1 to 3 points below the top bracket. Local income taxes, levied in some cities and counties, are not included.
What is left out
- Itemised deductions (mortgage interest, state and local taxes, charitable gifts) when they exceed the standard deduction
- Tax credits such as the child tax credit and earned income credit, which reduce tax directly and can matter more than any deduction
- Lower rates on long-term capital gains and qualified dividends; the capital gains tax calculator covers those
- The alternative minimum tax, net investment income tax and the self-employment tax deduction
The result is a planning estimate. Returns with credits, dependants or investment income need tax software or a preparer.
Common mistakes
- Entering monthly income. The field wants the annual figure.
- Choosing the wrong filing status. Married couples usually pay less filing jointly; head of household requires a qualifying dependant.
- Forgetting payroll tax. For most employees Social Security and Medicare are the second-largest deduction, and for the self-employed they are doubled.
- Entering a state’s top rate as its flat rate. For graduated states use your expected effective state rate.
Related tools
The tax calculator and tax bracket calculator look at the federal schedule from other angles. The hourly to salary calculator converts a wage into the annual figure you need here, the freelance rate calculator prices self-employed work after tax, and the salary calculator gives the full gross-to-net picture.
External references
Frequently asked questions
Which year should I select?
The year the income is earned. Use 2026 for pay you receive this year; use 2025 to check a return you are filing for last year.
Does it include Social Security and Medicare?
Yes, when the payroll option is set to employee or self-employed. Employees pay 7.65% up to the Social Security wage base and 1.45% above it; the self-employed pay both halves.
Can I use it for a country other than the U.S.?
No. The brackets and deductions are U.S. federal figures. For a quick estimate elsewhere, apply your country’s effective rate to your income.
What is the difference between taxable income and gross income?
Taxable income is what remains after pre-tax deductions and the standard deduction. The brackets apply to taxable income, which is why the effective rate is always below the marginal rate.
Why is my actual refund or bill different?
Withholding during the year, credits, other income and itemised deductions all move the final figure. The calculator estimates the tax itself, not the balance due after withholding.