Tax year 2026 • USD • IRS Rev. Proc. 2025-32

US Federal Income Tax Calculator 2026

Estimate your 2026 federal income tax, Social Security and Medicare (FICA), self-employment tax, effective and marginal tax rates, take-home pay, and refund or balance due. Includes the One Big Beautiful Bill Act deductions and credits.

2026 tax bracketsStandard or itemizedSenior, tips & overtime deductions$2,200 Child Tax CreditFICA & SE taxOne-page PDF report

1Filing details

Taxpayer name (optional)

Filing status

People aged 65 or older (you / spouse)

People who are blind (you / spouse)

Qualifying children under 17

Other dependents$500 credit each

2Income (annual)

Wages / salary – W-2 ($)

Self-employment net profit ($)Schedule C after expenses

Interest & non-qualified dividends ($)

Qualified dividends & long-term capital gains ($)

Short-term capital gains ($)

Other taxable income ($)Rental, retirement distributions, etc.

3Pre-tax contributions & adjustments

401(k) / 403(b) pre-tax contributions ($)2026 limit $24,500 (plus catch-up if 50+)

HSA & health premiums – pre-tax ($)

Traditional IRA deduction ($)2026 limit $7,500

Student loan interest ($)Up to $2,500

4Deductions

Deduction method

State & local taxes paid – SALT ($)Capped at $40,400 for 2026

Mortgage interest ($)

Charitable donations ($)

Medical expenses ($)Only the part above 7.5% of AGI counts

Qualified tips received ($)Deduction up to $25,000

Qualified overtime premium ($)The “half” of time-and-a-half. Up to $12,500 ($25,000 joint)

Car loan interest – new US-assembled car ($)Up to $10,000

5Payments & withholding

Federal income tax withheld – W-2 box 2 ($)

Estimated tax payments made ($)

Other credits ($)Education, child care, energy, etc. (non-refundable)

State income tax rate (%) – for take-home only

Total federal income tax 2026

$0.00

Click “Calculate tax”

Refund / amount owed$0

Annual take-home pay$0

Effective federal tax rate0%

Marginal tax bracket0%

Taxable income$0

FICA + self-employment tax$0

Tax calculation

Item	USD

Tax by bracket (ordinary income)

Rate	Income in bracket	Tax

2026 federal tax brackets

Rate	Single	Married filing jointly	Head of household	Married filing separately
10%	$0 – $12,400	$0 – $24,800	$0 – $17,700	$0 – $12,400
12%	$12,401 – $50,400	$24,801 – $100,800	$17,701 – $67,450	$12,401 – $50,400
22%	$50,401 – $105,700	$100,801 – $211,400	$67,451 – $105,700	$50,401 – $105,700
24%	$105,701 – $201,775	$211,401 – $403,550	$105,701 – $201,750	$105,701 – $201,775
32%	$201,776 – $256,225	$403,551 – $512,450	$201,751 – $256,200	$201,776 – $256,225
35%	$256,226 – $640,600	$512,451 – $768,700	$256,201 – $640,600	$256,226 – $384,350
37%	Over $640,600	Over $768,700	Over $640,600	Over $384,350

US federal rules this calculator follows

Standard deduction

2026: $16,100 single or married filing separately, $32,200 married filing jointly, and $24,150 head of household. An extra $1,650 per person (married) or $2,050 (single or head of household) applies for age 65+ or blindness.

Senior, tips & overtime deductions

The One Big Beautiful Bill Act adds a $6,000 deduction for each person aged 65+, up to $25,000 for qualified tips, up to $12,500 ($25,000 joint) for overtime premium, and up to $10,000 of car loan interest. Each phases out at higher incomes.

Child Tax Credit

$2,200 per qualifying child under 17, of which up to $1,700 is refundable. It phases out by $50 per $1,000 of income above $200,000 ($400,000 joint). Other dependents get a $500 credit.

Capital gains

Qualified dividends and long-term gains are taxed at 0%, 15% or 20% depending on taxable income. A 3.8% Net Investment Income Tax applies above $200,000 ($250,000 joint, $125,000 separate).

FICA payroll taxes

Social Security is 6.2% on wages up to $184,500 in 2026, and Medicare is 1.45% with no cap. An extra 0.9% Medicare tax applies above $200,000 ($250,000 joint, $125,000 separate).

Self-employment tax

15.3% on 92.35% of net self-employment profit (12.4% Social Security up to the wage base plus 2.9% Medicare). Half of it is deductible from income.

Disclaimer: This calculator estimates 2026 federal income tax using IRS Rev. Proc. 2025-32 figures and the One Big Beautiful Bill Act. It does not calculate the Earned Income Tax Credit, Alternative Minimum Tax, Qualified Business Income deduction, or state and local tax rules in detail. The state rate is a simple flat estimate for take-home pay only. Your actual tax depends on your full return. This is not tax or legal advice; consult a CPA or enrolled agent for your situation.

US Federal Income Tax Estimate – 2026

The Business Explore • US federal income tax calculator (USD)

Date:
Ref:

Federal income tax

Refund / owed

Effective / marginal rate

Annual take-home

Taxpayer profile

Name:

Filing status:

Deduction used:

Gross income:

Adjusted gross income:

Taxable income:

Children / other dependents:

Age 65+ / blind:

FICA + SE tax:

Tax calculation

Item	USD

Tax by bracket

Rate	Income	Tax

Take-home summary

Basis: IRS Rev. Proc. 2025-32 (2026 brackets and standard deduction), One Big Beautiful Bill Act (P.L. 119-21) deductions and the $2,200 Child Tax Credit, SSA 2026 wage base of $184,500. EITC, AMT and the QBI deduction are not included. This is an estimate, not tax advice.

Prepared with The Business Explore US federal income tax calculator • All amounts in US Dollars (USD)