Tax by bracket
Bracket tax
Scenario table
| Scenario | Income | Taxable income | Federal tax | Effective rate |
|---|
Bracket breakdown
| Bracket | Taxed amount | Rate | Tax |
|---|
2026 standard deduction summary
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
How this calculator works
This calculator estimates 2026 United States federal income tax using the IRS ordinary income brackets and the 2026 standard deduction. It applies tax progressively, so each bracket only taxes the portion of taxable income that falls inside that band. Standard deduction and the optional 65+ enhanced senior deduction reduce taxable income before the bracket calculation begins. [oai_citation:0‡Internal Revenue Service](https://www.irs.gov/filing/federal-income-tax-rates-and-brackets?utm_source=chatgpt.com)
Core logic
Adjusted income = gross income + other adjustment
Total deduction = standard or custom deduction + senior deduction if applicable
Taxable income = max(0, adjusted income − total deduction)
Federal tax = sum of each bracket slice taxed at its own rate
Total deduction = standard or custom deduction + senior deduction if applicable
Taxable income = max(0, adjusted income − total deduction)
Federal tax = sum of each bracket slice taxed at its own rate
Frequently Asked Questions
Does this include state tax?+
No. This page calculates US federal income tax only.
Does this include payroll tax?+
No. Social Security and Medicare are not included in this version.
Does this support itemized deductions?+
Not in this version. You can use custom deduction mode if you want to test a different deduction amount.
What is the marginal rate?+
It is the highest federal tax rate reached by your taxable income.
What is the effective rate?+
It is total federal tax divided by gross income used in the calculation.