Work and taxes
Federal Income Tax Calculator 2026
Your federal tax, your tax bracket and your refund
This federal income tax calculator applies the 2026 IRS brackets to your income after the standard or itemized deduction, then subtracts the child tax credit and tells you your effective rate, your bracket and whether you get a refund.
The key idea
Being in the 22% bracket does not mean paying 22%: only the top slice is taxed at that rate
A single filer with $75,000 of income has $58,900 of taxable income after the $16,100 standard deduction. The first $12,400 is taxed at 10%, the next $38,000 at 12% and only the last $8,500 at 22%: $7,670 in total, an effective rate of 10.2% of income.
How it is calculated
Your federal income tax is figured in four steps, the same as on Form 1040:
- Adjusted gross income: your total income minus adjustments such as traditional IRA or HSA contributions.
- Taxable income: minus the larger of the standard deduction or your itemized deductions. For 2026 the standard deduction is $16,100 single, $32,200 married filing jointly and $24,150 head of household, plus $2,050 ($1,650 if married) for each person 65 or older. People 65 or older can also take the new senior deduction of $6,000 each for 2025 through 2028, reduced by 6% of income over $75,000 ($150,000 joint).
- Tax: each slice of taxable income is taxed at its own rate, from 10% to 37%. Single filers pay 10% up to $12,400, 12% up to $50,400, 22% up to $105,700, 24% up to $201,775, 32% up to $256,225, 35% up to $640,600 and 37% above.
- Credits: the child tax credit is $2,200 per child under 17 and $500 per other dependent, reduced by $50 for each $1,000 of income over $200,000 ($400,000 joint). Up to $1,700 per child can be refunded even if you owe no tax, limited to 15% of your earned income over $2,500.
Tax = brackets(income − adjustments − deduction) − credits
This is an estimate for a typical return. It treats all your income as ordinary earned income and leaves out capital gains rates, the earned income tax credit, self-employment tax, the alternative minimum tax and the new tips and overtime deductions. For your real return, use the IRS forms or a tax professional.
Worked example
A single filer with $75,000 of income takes the $16,100 standard deduction: taxable income is $58,900. Tax: 10% of $12,400 ($1,240) plus 12% of $38,000 ($4,560) plus 22% of $8,500 ($1,870) = $7,670. The effective rate is 10.2% and the tax bracket is 22%. If $8,000 was withheld from the paychecks, the refund is about $330.
Official sources
- IRS Revenue Procedure 2025-32: 2026 inflation adjustments (tax brackets, standard deduction, credits) · sec. 4.01 tax brackets, 4.05 child tax credit, 4.14 standard deduction
- 26 U.S.C. § 24: child tax credit · child tax credit phase-out and refundable part
- 26 U.S.C. § 151: deduction for seniors (subsection (d)(5)(C)) · senior deduction
- IRS: One Big Beautiful Bill Act tax deductions for working Americans and seniors
Typical cases
Federal income tax for 2026 by income and filing status
The federal income tax on common incomes, with the standard deduction, no children and no credits. State tax is not included.
| Income | Single | Married filing jointly | Head of household |
|---|---|---|---|
| $25,000 | $890.00 | $0.00 | $85.00 |
| $40,000 | $2,620.00 | $780.00 | $1,585.00 |
| $50,000 | $3,820.00 | $1,780.00 | $2,748.00 |
| $60,000 | $5,020.00 | $2,840.00 | $3,948.00 |
| $75,000 | $7,670.00 | $4,640.00 | $5,748.00 |
| $90,000 | $10,970.00 | $6,440.00 | $7,548.00 |
| $100,000 | $13,170.00 | $7,640.00 | $9,588.00 |
| $125,000 | $18,734.00 | $10,640.00 | $15,088.00 |
| $150,000 | $24,734.00 | $15,340.00 | $20,991.00 |
| $200,000 | $36,734.00 | $26,340.00 | $32,991.00 |
| $250,000 | $51,304.00 | $37,468.00 | $46,919.00 |
| $300,000 | $68,134.25 | $49,468.00 | $63,508.50 |
Save or share this table as an image Common questions
Frequently asked questions
What are the 2026 federal tax brackets?
Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer they start at $0, $12,400, $50,400, $105,700, $201,775, $256,225 and $640,600 of taxable income; for married filing jointly, at $0, $24,800, $100,800, $211,400, $403,550, $512,450 and $768,700.
What is the standard deduction for 2026?
$16,100 for single filers and married filing separately, $32,200 for married filing jointly and $24,150 for head of household. If you are 65 or older or blind, you add $2,050 per condition, or $1,650 if married.
What is the difference between my tax bracket and my effective rate?
Your bracket is the rate on your last dollar of taxable income; your effective rate is your total tax divided by your income. With $75,000 of income, a single filer is in the 22% bracket but pays an effective 10.2%.
How much is the child tax credit in 2026?
$2,200 per qualifying child under 17, of which up to $1,700 can be refunded. It starts to phase out at $200,000 of income, or $400,000 if married filing jointly, by $50 for each $1,000 above.
What is the new senior deduction?
It is an extra deduction of $6,000 for each person 65 or older, available for 2025 through 2028 on top of the standard or itemized deduction. It shrinks by 6% of income over $75,000, or $150,000 if married filing jointly, and is not available on separate returns.
Will I get a refund?
You get a refund if more federal tax was withheld from your pay during the year than you owe. Type the total withheld, shown on your last pay stub or your Form W-2, and the calculator shows the estimated refund or balance due.
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