How much federal income tax will you owe on your 2026 income?
Less than the bracket rate suggests, because the standard deduction and lower brackets shelter your first dollars. A married couple with one income at $100,000 owes $7,640, while a single filer at the same income owes $13,170.
| Wages | Single | Effective rate | Married filing jointly | Effective rate | Head of household |
|---|---|---|---|---|---|
| $30,000 | $1,420 | 4.7% | $0 | 0% | $585 |
| $40,000 | $2,620 | 6.6% | $780 | 1.9% | $1,585 |
| $50,000 | $3,820 | 7.6% | $1,780 | 3.6% | $2,748 |
| $60,000 | $5,020 | 8.4% | $2,840 | 4.7% | $3,948 |
| $75,000 | $7,670 | 10.2% | $4,640 | 6.2% | $5,748 |
| $85,000 | $9,870 | 11.6% | $5,840 | 6.9% | $6,948 |
| $100,000 | $13,170 | 13.2% | $7,640 | 7.6% | $9,588 |
| $125,000 | $18,734 | 15% | $10,640 | 8.5% | $15,088 |
| $150,000 | $24,734 | 16.5% | $15,340 | 10.2% | $20,991 |
| $200,000 | $36,734 | 18.4% | $26,340 | 13.2% | $32,991 |
| $250,000 | $51,304 | 20.5% | $37,468 | 15% | $46,919 |
| $300,000 | $68,134 | 22.7% | $49,468 | 16.5% | $63,509 |
This table covers income tax alone. Social Security and Medicare come on top, and so does any state tax. The calculator shows those under "Total tax burden."
Marginal vs. effective tax rate: which one matters?
Use your marginal rate to judge the next dollar and your effective rate to judge the whole bill. For a single filer at $85,000, taxable income is $68,900 after the $16,100 standard deduction, and it's taxed in layers:
| Rate | Income taxed at this rate | Tax |
|---|---|---|
| 10% | $12,400 | $1,240 |
| 12% | $38,000 | $4,560 |
| 22% | $18,500 | $4,070 |
| Total | $68,900 | $9,870 |
The marginal rate is 22%. The effective rate is $9,870 divided by $85,000, or 11.6%.
This is why moving into a higher bracket can't shrink your pay. A $10,000 raise adds $2,200 of income tax and $765 of payroll tax here, so you keep $7,035. The rate on the raise can be higher than your bracket shows when income also phases out a credit or deduction. The "Next $1,000 of wages" note in the results catches that.
What are the 2026 federal tax brackets?
Seven rates run from 10% to 37%, and the IRS adjusts the income ranges each year. These are the 2026 ranges of taxable income, meaning income after your deductions. They apply to money you earn in 2026, which you'll report on the return you file in 2027.
| 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 $201,750 |
| 32% | $201,775 to $256,225 | $403,550 to $512,450 | $201,750 to $256,200 |
| 35% | $256,225 to $640,600 | $512,450 to $768,700 | $256,200 to $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
The 2026 standard deduction is $16,100 for single filers and married people filing separately, $32,200 for joint filers, and $24,150 for heads of household. Enter itemized deductions only if they total more than that. If they don't, the calculator uses the standard deduction instead.
How long-term capital gains stack on top of your other income
Long-term gains don't push your wages into a higher bracket. They sit on top of your other taxable income and get their own 0%, 15%, and 20% rates, so your wages decide how much of a gain lands at 0%.
Take a single filer with $60,000 in wages and a $30,000 long-term gain. Wages use $43,900 of the $49,450 zero-rate range. So $5,550 of the gain is taxed at 0% and $24,450 at 15%, for $3,668 of gains tax. Total income tax is $8,688. Had the same $90,000 all been wages, it would be $10,970. The tax on the $60,000 of wages alone is $5,020 either way.
| Filing status | 0% up to | 15% up to |
|---|---|---|
| Single | $49,450 | $545,500 |
| Married filing jointly | $98,900 | $613,700 |
| Married filing separately | $49,450 | $306,850 |
| Head of household | $66,200 | $579,600 |
Two details catch people. You need to have held the asset for more than one year, and gains on anything held one year or less are ordinary income, so enter those under "Interest and other income." And at higher incomes, a separate 3.8% net investment income tax can apply starting at $200,000 of modified AGI for single filers and $250,000 for joint filers. The calculator includes it.
Self-employed or paid on a 1099: what to set aside
Self-employment income carries a 15.3% tax for Social Security and Medicare on top of income tax, because you pay both the worker's and the employer's share. On $90,000 of net profit, using the simplified 20% QBI deduction, this calculator estimates $12,717 of self-employment tax and $6,599 of income tax. That's 21.5% of profit, before state tax.
Enter net profit after business expenses, not your gross receipts. No one withholds for you, so you generally pay in quarterly. You usually avoid the underpayment penalty if you owe less than $1,000 at filing, or if you've paid at least 90% of this year's tax or 100% of last year's tax, whichever is less. The prior-year figure rises to 110% at higher incomes.
Using this as an income tax calculator for retirees
It works, with one manual step: there's no Social Security field. Part of your benefits may be taxable, so enter only the taxable part under "Interest and other income," along with any other taxable retirement income.
Set "Filers age 65 or older" under More options. That raises your standard deduction and adds a separate deduction of up to $6,000 a person for tax years 2025 to 2028, which phases out above $75,000 of modified AGI ($150,000 joint). A couple over 65 with $60,000 of ordinary income and $30,000 of long-term gains gets $47,500 of deductions and owes $1,250.
What this estimate leaves out
It's a planning estimate, and it isn't built to replace a return. It handles the child tax credit and credit for other dependents, but several items aren't modeled:
- Other credits, including the earned income credit and education credits. If you qualify, your real result could be much lower than this estimate.
- The alternative minimum tax and many smaller limits and phase-outs.
- The new tip and overtime deductions. For 2025 to 2028, you can deduct qualified tips up to $25,000 and the premium part of overtime up to $12,500 ($25,000 joint), phasing out above $150,000 of modified AGI ($300,000 joint). To approximate them, enter the amount under "Other adjustments." They lower income tax only, and your paycheck still has Social Security and Medicare taken out.
- State tax details. State tax is a rate you choose or a rough estimate for your state. Credits, local taxes, and most state rules aren't modeled.
For a complicated year, such as a home sale, a business, or a big stock sale, an enrolled agent or CPA is worth asking. VITA sites offer free preparation to people who qualify, generally those making about $70,244 or less according to the IRS. The guide to how federal income tax works walks through deductions, credits, and withholding.
Common questions
How do I estimate my refund?
Enter the federal income tax from your W-2 and pay stubs, plus estimated payments, under "Federal tax already paid." A single filer at $85,000 who paid $12,000 would see about $2,130 back. If you're mid-year, project your full-year figures first.
How much does a 401(k) contribution cut my tax?
About your marginal rate times the contribution, if the whole amount sits in one bracket. At $85,000 single, $5,000 into a traditional 401(k) saves $1,100 of income tax. Roth contributions don't lower this year's tax.
Should I file jointly or separately?
This tool can show each status, but enter each spouse's own income for separate returns. Filing separately also rules out the new tip, overtime, and senior deductions, which require a joint return if you're married. Run both, and have a tax professional check the choice if the gap is large.
Can I use this for the 2027 tax year?
No. It uses 2026 figures from the IRS, and the IRS adjusts brackets and deductions each year. Treat results as approximate for any other year.
Does it include state income tax?
Yes, as an estimate. Under More options you can choose your state or enter a rate. It treats your income as wages with no dependents and leaves out credits and local taxes, so use your state's revenue agency for an exact figure. The state income tax calculator has the details.
Sources
- Revenue Procedure 2025-32: 2026 inflation-adjusted tax items · Internal Revenue Service
- Topic no. 409, Capital gains and losses · Internal Revenue Service
- One Big Beautiful Bill Act: tax deductions for working Americans and seniors · Internal Revenue Service
- Self-employment tax (Social Security and Medicare taxes) · Internal Revenue Service
- Underpayment of estimated tax by individuals penalty · Internal Revenue Service
- Topic no. 423, Social Security and equivalent railroad retirement benefits · Internal Revenue Service