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US Federal Income Tax Calculator 2026

Federal income tax for tax year 2026 from wages and other income, by filing status, with the new senior deduction, FICA and your refund or balance due.

Built by AbhiLast reviewed October 4, 2026

Income $100,000Left79,180.00Income tax13,170.00FICA7,650.00Left $79,180

Lowers income tax but not Social Security or Medicare.

Interest, ordinary dividends, taxable pensions and IRA withdrawals. Taxed at ordinary rates here.

Leave at 0 to take the standard deduction. The larger of the two is used.

Result

Federal income tax for 2026$13,170Estimate

Estimate for ordinary income. It leaves out credits such as the child tax credit, capital gains rates and state tax.

Refund
$830Estimate
Taxable income
$83,900Estimate
Adjusted gross income
$100,000Estimate
Deduction taken
$16,100Estimate
Deduction used
Standard deduction
Tax on the next $1,000 of wages
22%Estimate
Income tax as a share of income
13.17%Estimate
Social Security tax
$6,200Estimate
Medicare tax, including Additional Medicare
$1,450Estimate
Left after contributions, income tax and FICA
$79,180Estimate
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An estimate from the published rates for the tax year shown, for the situation described on this page. It is not a tax return or tax advice. Rules change with each budget, and your own circumstances can change the answer. Check it against your payslip and the tax authority’s own calculator, and confirm anything that matters with a qualified tax adviser. Read the full disclaimer

How to use the US Federal Income Tax Calculator 2026

  1. Pick your filing status and enter your wages for 2026. Enter 401(k) or 403(b) contributions taken from your pay separately.
  2. Add any other taxable income, such as interest, ordinary dividends, a pension or IRA withdrawals.
  3. If you itemize, enter your itemized deductions. Otherwise leave them at 0 and the standard deduction is used.
  4. Say how many filers are 65 or over by the end of 2026, and enter what has been withheld or paid in estimates to see a refund or balance due.

How the tax is worked out

The page follows the order of Form 1040. Your wages less pre-tax retirement contributions, plus other income, give adjusted gross income. A deduction comes off that: the larger of the standard deduction, which grows for each filer aged 65 or over, and your itemized deductions. Then the senior deduction comes off for each filer 65 or over, reduced if income is above its threshold. What is left is taxable income, and the 2026 rate schedule for your filing status turns it into tax.

AGI            = wages − pre-tax contributions + other incometaxable income = AGI − larger of (standard, itemized) − senior deductionincome tax     = sum over brackets of (income in bracket × rate)refund         = withheld − income tax   (balance due if negative)

Social Security and Medicare, together called FICA, are worked out on wages before pre-tax retirement contributions. Social Security is 6.2% up to the 2026 wage base of $184,500. Medicare is 1.45% on all wages, plus the 0.9% Additional Medicare Tax above $200,000 for single filers ($250,000 joint, $125,000 separate).

The figures this page uses

Every bracket, deduction and threshold comes from Revenue Procedure 2025-32, the IRS’s 2026 inflation adjustments, which include the changes made by the One Big Beautiful Bill Act. The senior deduction is in section 151 of the Internal Revenue Code. Each figure is in the site’s register with its source, so a change to it is made in one place and every page that uses it updates together.

With your numbers

  1. Adjusted gross income $100,000 − standard deduction $16,100 = taxable income $83,900
  2. Tax on $83,900 by the 2026 rate schedule = $13,170

Quick reference

Estimate for ordinary income. It leaves out credits such as the child tax credit, capital gains rates and state tax.

Common salaries, worked out with the options this calculator starts on.
ExampleFederal income tax for 2026
Single, $50,000$3,820
Single, $100,000$13,170
Single, $250,000$51,304
Married jointly, $150,000$15,340
Married jointly, both 67, $200,000$24,294
Head of household, $75,000$5,748
Single, 70, $90,000 pension$9,397

Where the numbers come from

The fixed figures this calculator relies on, and the published source each one was checked against. How the calculators are built and checked

28 sources

  1. Rev. Proc. 2025-32 (IRB 2025-45), https://www.irs.gov/pub/irs-drop/rp-25-32.pdf, section 4.01, Table 3

    Used for

    • Single: taxable income above this is taxed at 12%.
    • Single: taxable income above this is taxed at 22%.
    • Single: taxable income above this is taxed at 24%.
    • Single: taxable income above this is taxed at 32%.
    • Single: taxable income above this is taxed at 35%.
    • Single: taxable income above this is taxed at 37%.

  2. Rev. Proc. 2025-32 (IRB 2025-45), https://www.irs.gov/pub/irs-drop/rp-25-32.pdf, section 4.01, Table 1

    Used for

    • Married filing jointly: taxable income above this is taxed at 12%.
    • Married filing jointly: taxable income above this is taxed at 22%.
    • Married filing jointly: taxable income above this is taxed at 24%.
    • Married filing jointly: taxable income above this is taxed at 32%.
    • Married filing jointly: taxable income above this is taxed at 35%.
    • Married filing jointly: taxable income above this is taxed at 37%.

  3. Rev. Proc. 2025-32 (IRB 2025-45), https://www.irs.gov/pub/irs-drop/rp-25-32.pdf, section 4.01, Table 4

    Used for

    • Married filing separately: taxable income above this is taxed at 12%.
    • Married filing separately: taxable income above this is taxed at 22%.
    • Married filing separately: taxable income above this is taxed at 24%.
    • Married filing separately: taxable income above this is taxed at 32%.
    • Married filing separately: taxable income above this is taxed at 35%.
    • Married filing separately: taxable income above this is taxed at 37%.

  4. Rev. Proc. 2025-32 (IRB 2025-45), https://www.irs.gov/pub/irs-drop/rp-25-32.pdf, section 4.01, Table 2

    Used for

    • Head of household: taxable income above this is taxed at 12%.
    • Head of household: taxable income above this is taxed at 22%.
    • Head of household: taxable income above this is taxed at 24%.
    • Head of household: taxable income above this is taxed at 32%.
    • Head of household: taxable income above this is taxed at 35%.
    • Head of household: taxable income above this is taxed at 37%.

  5. Rev. Proc. 2025-32 (IRB 2025-45), https://www.irs.gov/pub/irs-drop/rp-25-32.pdf, section 4.01, Tables 1 to 4

    Used for

    • Federal income tax rate of the 10% bracket.
    • Federal income tax rate of the 12% bracket.
    • Federal income tax rate of the 22% bracket.
    • Federal income tax rate of the 24% bracket.
    • Federal income tax rate of the 32% bracket.
    • Federal income tax rate of the 35% bracket.
    • Federal income tax rate of the 37% bracket.

  6. Rev. Proc. 2025-32 (IRB 2025-45), https://www.irs.gov/pub/irs-drop/rp-25-32.pdf, section 4.14(1)

    Used for

    • Standard deduction, single and married filing separately.
    • Standard deduction, married filing jointly and surviving spouses.
    • Standard deduction, head of household.

  7. Rev. Proc. 2025-32 (IRB 2025-45), https://www.irs.gov/pub/irs-drop/rp-25-32.pdf, section 4.14(3): "the additional standard deduction amount under § 63(f) for the aged or the blind is $1,650"

    Used for

    • Additional standard deduction for each married filer aged 65 or over, or blind.

  8. Rev. Proc. 2025-32 (IRB 2025-45), https://www.irs.gov/pub/irs-drop/rp-25-32.pdf, section 4.14(3): "increased to $2,050 if the individual is also unmarried and not a surviving spouse"

    Used for

    • Additional standard deduction for an unmarried filer aged 65 or over, or blind.

  9. 26 U.S.C. 151(d)(5)(C), https://www.law.cornell.edu/uscode/text/26/151: "$6,000 for each qualified individual"

    Used for

    • Senior deduction for each qualified individual aged 65 or over, tax years 2025 to 2028.

  10. 26 U.S.C. 151(d)(5)(C): "reduced (but not below zero) by 6 percent of so much of the taxpayer's modified adjusted gross income as exceeds $75,000 ($150,000 in the case of a joint return)"

    Used for

    • The senior deduction falls by this share of modified AGI above the threshold, for each person.

  11. 26 U.S.C. 151(d)(5)(C)

    Used for

    • Modified AGI above which the senior deduction phases out, single and head of household.
    • Modified AGI above which the senior deduction phases out, joint return.

  12. IRS Publication 15 (2026), https://www.irs.gov/publications/p15: "6.2% each for the employer and employee"

    Used for

    • Employee Social Security (OASDI) tax rate.

  13. IRS Publication 15 (2026), https://www.irs.gov/publications/p15: "The social security wage base limit is $184,500."

    Used for

    • Social Security wage base: earnings above it pay no Social Security tax.

  14. IRS Publication 15 (2026), https://www.irs.gov/publications/p15: "1.45% each for the employee and employer"

    Used for

    • Employee Medicare tax rate, with no wage limit.

  15. IRS, Questions and answers for the Additional Medicare Tax, https://www.irs.gov/businesses/small-businesses-self-employed/questions-and-answers-for-the-additional-medicare-tax

    Used for

    • Additional Medicare Tax rate on wages and self-employment income above the threshold.

  16. IRS, Questions and answers for the Additional Medicare Tax: "Single … $200,000"; 26 U.S.C. 3101(b)(2)

    Used for

    • Additional Medicare Tax threshold: single, head of household, qualifying surviving spouse.

  17. IRS, Questions and answers for the Additional Medicare Tax: "Married filing jointly: $250,000"

    Used for

    • Additional Medicare Tax threshold: married filing jointly.

  18. IRS, Questions and answers for the Additional Medicare Tax: "Married filing separate: $125,000"

    Used for

    • Additional Medicare Tax threshold: married filing separately.

  19. IRS Topic 554, https://www.irs.gov/taxtopics/tc554: "Generally, the amount subject to self-employment tax is 92.35% of your net earnings from self-employment."

    Used for

    • Share of net self-employment earnings subject to self-employment tax.

  20. IRS Topic 554: "12.4% for Social Security and 2.9% for Medicare"

    Used for

    • Self-employment Social Security rate.
    • Self-employment Medicare rate.

  21. IRS Topic 554: "if you had net earnings from self-employment of $400 or more"

    Used for

    • Self-employment tax applies only when the earnings it is figured on reach this amount.

  22. 2026 Form 1040-ES, https://www.irs.gov/pub/irs-pdf/f1040es.pdf, p. 1: "You expect to owe at least $1,000 in tax for 2026"

    Used for

    • Estimated tax payments are generally required when tax owed after withholding is at least this.

  23. 2026 Form 1040-ES, https://www.irs.gov/pub/irs-pdf/f1040es.pdf, p. 1: "90% of the tax to be shown on your 2026 tax return"

    Used for

    • Safe harbor: share of the current year's tax.

  24. 2026 Form 1040-ES, https://www.irs.gov/pub/irs-pdf/f1040es.pdf, p. 1: "100% of the tax shown on your 2025 tax return"

    Used for

    • Safe harbor: share of the prior year's tax.

  25. 2026 Form 1040-ES, https://www.irs.gov/pub/irs-pdf/f1040es.pdf, p. 1: "substitute 110% for 100%"

    Used for

    • Safe harbor: share of the prior year's tax when prior-year AGI was above the threshold.

  26. 2026 Form 1040-ES, https://www.irs.gov/pub/irs-pdf/f1040es.pdf, p. 1: "more than $150,000 ($75,000 if your filing status for 2026 is married filing separately)"

    Used for

    • Prior-year AGI above which the 110% safe harbor applies.

  27. 2026 Form 1040-ES, https://www.irs.gov/pub/irs-pdf/f1040es.pdf, p. 1

    Used for

    • Prior-year AGI above which the 110% safe harbor applies, married filing separately.

  28. 2026 Form 1040-ES, https://www.irs.gov/pub/irs-pdf/f1040es.pdf, p. 1: "substitute 66 2/3% for 90%"

    Used for

    • Safe harbor share of the current year's tax for farmers and fishers.

Common questions about the US Federal Income Tax Calculator 2026

What are the 2026 federal tax brackets?
There are seven rates, 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer the 12% rate starts above $12,400 of taxable income, 22% above $50,400, 24% above $105,700, 32% above $201,775, 35% above $256,225 and 37% above $640,600. Married couples filing jointly have brackets exactly twice as wide, except the 35% bracket, which ends at $768,700. Only the income inside each bracket is taxed at that bracket's rate.
How much is the 2026 standard deduction?
$16,100 for single filers and married people filing separately, $24,150 for heads of household and $32,200 for married couples filing jointly. Each filer aged 65 or over, or blind, adds $2,050 if unmarried or $1,650 if married.
What is the new senior deduction?
From 2025 to 2028 each filer aged 65 or over can deduct up to $6,000 more, on top of the standard or itemized deduction. It shrinks by 6% of modified adjusted gross income above $75,000, or $150,000 on a joint return, so it is gone at $175,000 for a single filer and at $250,000 for a couple who both qualify. Married people filing separately cannot claim it.
Why is my marginal rate different from my bracket?
The page works out the tax on the next $1,000 of wages by running the whole calculation again, not by reading the bracket. Where the senior deduction is phasing out, each extra dollar of income also takes away 6 cents of deduction, so the tax on the next $1,000 is higher than the bracket rate alone.
What does this leave out?
Credits, such as the child tax credit, the earned income credit and education credits, which reduce the tax directly. Long-term capital gains and qualified dividends, which have their own lower rates and are taxed here as ordinary income. Self-employment tax, which has its own calculator. And state and local income tax.
Will the IRS figure match exactly?
Close, not always to the dollar. Form 1040 uses a tax table in $50 steps for taxable income under $100,000, while this page uses the exact rate schedule, so the two can differ by a few dollars. Use the IRS Tax Withholding Estimator or your return for the final figure.

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