United States · 2026 tax year
US Federal Income Tax Calculator
Estimate your 2026 federal income tax and take-home pay — the seven IRS brackets by filing status, the standard deduction, Social Security and Medicare (FICA), the additional Medicare tax and the child tax credit.
How US federal income tax works
Federal tax applies to your taxable income — gross wages minus pre-tax deductions (like a 401(k)) and either the standard deduction or your itemized deductions. The tax is charged in slices: the seven 2026 rates (10% to 37%) each apply only to the income that falls in their band, so being "in the 24% bracket" never means all your income is taxed at 24%. Your marginal rate is the bracket your next dollar lands in; your effective rate is the average across all your income, and it's always lower.
FICA — Social Security and Medicare
Separately from income tax, FICA is withheld on your wages: 6.2% Social Security on the first $184,500 (2026), and 1.45% Medicare on everything, with an extra 0.9% Medicare tax once wages pass $200,000 (single) or $250,000 (married jointly). Crucially, a traditional 401(k) lowers your income tax but not your FICA.
The child tax credit
Each qualifying child under 17 earns a $2,200 credit against your tax in 2026, phasing out above $200,000 of income ($400,000 for joint filers). A credit beats a deduction dollar-for-dollar — it comes straight off the tax, not off your income.
Frequently asked questions
Does this include state tax?
No — this is federal income tax plus FICA only. State income tax varies from nothing (Texas, Florida, Washington and others) to over 13% in California, so add your state separately for the full picture.
Standard or itemized?
You take whichever is larger. Most filers use the standard deduction ($16,100 single / $32,200 joint in 2026). Enter itemized deductions only if they exceed that.
Why is my marginal rate higher than my effective rate?
The marginal rate is what your last dollar is taxed at; the effective rate averages every dollar, including the parts taxed in lower brackets. They're rarely the same.
Related
Educational estimate — not tax advice. US 2026 federal tax year (IRS Revenue Procedure 2025-32): seven brackets 10–37% by filing status; standard deduction $16,100 single / MFS, $32,200 MFJ, $24,150 HoH, plus the 65+ additional amount; FICA 6.2% Social Security to the $184,500 wage base, 1.45% Medicare, 0.9% additional Medicare over $200k/$250k/$125k; child tax credit $2,200 per child with income phase-out. It excludes state and local taxes, the AMT, NIIT, capital-gains rates, the QBI deduction, other credits, and the OBBBA tips/overtime/senior deductions. Confirm with the
IRS or a tax professional.