Tax year 2026 (filed 2027) · IRS Rev. Proc. 2025-32 + OBBBA
Federal Income Tax Calculator 2026
Your 2026 federal income tax in seconds — bracket by bracket, with the standard deduction, Child Tax Credit, the new senior deduction, FICA and your take-home pay, for every filing status.
Filing status
Each qualifies for the $2,200 Child Tax Credit (phases out above $200k).
Your 2026 federal income tax
$8,770
On $80,000 income, that's an effective rate of 11% (22% on your next dollar). After federal tax and FICA, you keep $65,110.
Federal income tax
$8,770
FICA (SS + Medicare)
$6,120
Effective rate
11%
Marginal bracket
22%
How it's calculated — taxable income $63,900
Marginal vs effective rate
Your 22% bracket only applies to your last dollars — not all your income. Because the lower brackets tax your earlier income at 10%, 12%, 22%…, your effective rate is just 11%. That gap is why a raise into a higher bracket never lowers your take-home, and why pre-tax 401(k) or HSA contributions save tax at your top rate.
Estimates for tax year 2026 (returns filed in 2027), using IRS Rev. Proc. 2025-32 brackets, standard deductions and the One Big Beautiful Bill Act. Federal income tax only — state and local income tax are not included (add them with a state calculator). FICA is 6.2% Social Security on wages up to $184,500 plus 1.45% Medicare (＋0.9% above $200,000single / $250,000 joint). The Child Tax Credit here reduces tax to zero and up to $1,700/child may be refundable beyond that; MAGI is approximated by AGI. Confirm with the IRS Tax Withholding Estimator at irs.gov. General information, not tax advice.
How federal income tax works in 2026
The US federal income tax is progressive and marginal: your income is sliced into brackets, and each slice is taxed at its own rate. For 2026 the rates are 10%, 12%, 22%, 24%, 32%, 35% and 37%. Crucially, moving into the 24% bracket does not mean all your income is taxed at 24% — only the dollars above that bracket's threshold are. That's why your effective rate (total tax ÷ total income) is always well below your top marginal rate, and why a raise can never leave you with less take-home pay. This calculator shows both, plus the exact tax coming from each bracket.
You don't pay tax on every dollar you earn. First you subtract pre-tax contributions (401(k), HSA, traditional IRA) to reach adjusted gross income, then the standard deduction — $16,100 single, $32,200 married filing jointly, $24,150 head of household in 2026 — to reach taxable income, which is what the brackets actually tax. Most people take the standard deduction; you itemize only if mortgage interest, state-and-local taxes (SALT) and charity together exceed it.
What the One Big Beautiful Bill Act changed
2026 is the first full year under the One Big Beautiful Bill Act (OBBBA), which is why calculators still showing 2025 rules get it wrong. It made the lower post-2017 rates permanent and added new breaks: a $6,000 senior bonus deduction for anyone 65+ (2025–2028), a Child Tax Credit of $2,200 per child, deductions for qualified tips (up to $25,000) and overtime premium pay (up to $12,500, or $25,000 joint), and a higher SALT cap. The senior, tips and overtime deductions are unusual in that you can claim them even while taking the standard deduction — but each phases out as income rises. This tool applies the 2026 brackets, standard deductions, senior deduction and Child Tax Credit automatically.
Income tax is not your whole tax bill: FICA
Alongside income tax, employees pay FICA— 6.2% Social Security on wages up to $184,500 (2026) and 1.45% Medicare on all wages, with an extra 0.9% Medicare above $200,000 (single) or $250,000 (joint). Your employer matches the Social Security and base Medicare, but the employee half still comes straight out of your paycheck, so it belongs in any honest take-home estimate. That's why the calculator shows income tax and FICA separately and then your actual take-home — the number that hits your bank. If you're self-employed you pay both halves; estimate that with our self-employment tax calculator.
Credits vs deductions — the difference that saves the most
A deductionlowers the income you're taxed on, so it saves you tax at your marginal rate — a $1,000 deduction in the 22% bracket saves $220. A creditlowers the tax itself, dollar for dollar — a $1,000 credit saves the full $1,000. That's why the Child Tax Credit is so powerful, and why maxing pre-tax accounts (which deduct at your toprate) is the simplest way to cut this year's bill. See how those contributions grow with the 401(k) calculator.
What this calculator leaves out
To stay accurate and fast, it estimates federalincome tax plus FICA — not state or local income tax, which vary from 0% (Texas, Florida) to over 13% (California). It also doesn't model capital gains (taxed at their own 0/15/20% rates), the Alternative Minimum Tax, or self-employment tax. For the amount actually withheld from each paycheck, the IRS Tax Withholding Estimator is the official tool; for how a raise or bonus flows through, adjust the income above and watch every line update.
Worked example: $80,000 single, no kids
Taxable income. Take the $80,000 salary and subtract the 2026 single standard deduction of $16,100 → $63,900 taxable (assuming no pre-tax 401(k)).
Bracket by bracket. 10% on the first $12,400 = $1,240; 12% on the next $38,000 (to $50,400) = $4,560; 22% on the remaining $13,500 = $2,970. Total federal income tax ≈ $8,770 — an effective rate of about 11%, even though this earner is "in the 22% bracket."
The full paycheck picture. FICA takes another ~$6,120 (6.2% + 1.45% of wages), leaving a take-home of roughly $65,000 before any state tax. Add one child and the $2,200 Child Tax Credit drops the income tax to about $6,570. Contribute $8,000 to a 401(k) and taxable income falls to $55,900, saving about $1,760 in tax at the 22% rate. Change any input above to see all of it recompute instantly.
Frequently asked questions
How much federal income tax do I pay on $200,000 in 2026?
A single filer earning $200,000 with the standard deduction ($16,100) has taxable income of $183,900 and owes about $36,734 in federal income tax for 2026 — an effective rate of roughly 18.4%, even though the top marginal bracket is 24%. On top of that, FICA adds about $14,339 (Social Security up to the $184,500 wage base plus Medicare, including the 0.9% surcharge above $200,000). Married filing jointly on the same $200,000 owes far less — about $26,340 — because the joint brackets are twice as wide. Enter your exact numbers above for your figure.
What are the 2026 federal income tax brackets?
For 2026 there are seven rates — 10%, 12%, 22%, 24%, 32%, 35% and 37%. For single filers: 10% up to $12,400, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600, and 37% above. Married-filing-jointly bands are exactly double the single ones except at the top (37% starts at $768,700). Head-of-household starts 10% up to $17,700 and 12% to $67,450. These apply to taxable income — your income after the standard or itemized deduction — and each rate only hits the income within its band.
What is the standard deduction for 2026?
For tax year 2026 the standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for head of household. Taxpayers who are 65 or older (or blind) get an extra $2,050 each if unmarried, or $1,650 each if married. New under the One Big Beautiful Bill Act, seniors 65+ also get a separate $6,000 'bonus' deduction (2025–2028) that you can take on top of the standard deduction, phasing out above $75,000 of income ($150,000 for couples).
How is federal income tax calculated?
Four steps. First, add your income and subtract pre-tax items like 401(k) and HSA contributions to get adjusted gross income (AGI). Second, subtract the standard deduction (or itemize) to get taxable income. Third, apply the brackets — each rate taxes only the income within its band, so a $60,000 single earner pays 10% on the first $12,400, 12% on the next chunk, and 22% only on the top slice. Fourth, subtract credits like the Child Tax Credit, which reduce the tax dollar-for-dollar. The result is your federal income tax; FICA (Social Security and Medicare) is separate.
What changed for 2026 taxes under the One Big Beautiful Bill Act?
OBBBA made the lower 2018-era rates permanent and added several 2026 breaks: a $6,000 senior bonus deduction for those 65+, a Child Tax Credit raised to $2,200 per child, a deduction of up to $25,000 for qualified tips, a deduction of up to $12,500 ($25,000 joint) for overtime premium pay, and a higher SALT cap (about $40,400 for 2026). The tips, overtime and senior deductions run 2025–2028 and can be claimed even if you take the standard deduction, but they phase out at higher incomes. This calculator builds in the senior deduction, the new brackets and the $2,200 credit; use the tips/overtime deductions on your return if you qualify.
How much is the Child Tax Credit for 2026?
The Child Tax Credit is $2,200 per qualifying child under 17 for 2026, of which up to $1,700 is refundable (you can receive it even if it exceeds your tax). It starts phasing out at 5% of income above $200,000 for single and head-of-household filers, and $400,000 for married filing jointly — so a single parent at $250,000 with two children gets about $1,900 instead of the full $4,400. Other dependents who don't qualify (like a college-age child or parent) can instead earn a separate $500 Credit for Other Dependents.
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