Estimate 2026 US federal income tax by bracket, with effective and marginal rates, the 65+ senior deduction, Child Tax Credit, and after-tax income.
The Child Tax Credit ($2,200 per child in 2026) is computed automatically from the children field, up to the tax you owe — up to $1,700 per child may be refundable beyond that, which this estimate doesn't show. Enter other dollar-for-dollar credits (earned income, education, energy) here. Phase-outs treat the income above as your MAGI.
Taxable-income thresholds from IRS Rev. Proc. 2025-32, as amended by the One Big Beautiful Bill Act. Each rate applies only to the income inside its bracket.
| Rate | Taxable income over | Up to |
|---|---|---|
| 10% | $0 | $12,400 |
| 12% | $12,400 | $50,400 |
| 22% | $50,400 | $105,700 |
| 24% | $105,700 | $201,775 |
| 32% | $201,775 | $256,225 |
| 35% | $256,225 | $640,600 |
| 37% | $640,600 | And up |
Estimates 2026 US federal income tax only, using IRS brackets, the standard or itemized deduction, the 65+ senior deduction, and the Child Tax Credit (liability only — refundable portions aren't shown, and phase-outs treat your entry as MAGI). Excludes FICA (Social Security and Medicare), state, and local taxes. Not tax advice — verify with the IRS or a tax professional.
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Estimate your federal income tax liability using the 2026 IRS tax brackets. See exactly how much tax falls in each bracket, your effective and marginal tax rates, and your income after federal tax — including the 65+ senior deduction and the Child Tax Credit.
The US uses a progressive tax system with marginal brackets, so only the income within each bracket is taxed at that bracket's rate — not your whole income. For 2026 there are seven federal brackets from 10% to 37%. Your marginal rate is the top bracket your income reaches; your effective rate is your actual average rate, which is lower. The 2026 standard deduction is $16,100 (single), $32,200 (married filing jointly), and $24,150 (head of household). Filers 65 and older add $2,050 ($1,650 each if married) plus a separate $6,000-per-person senior deduction that phases out above $75,000 of MAGI ($150,000 joint).
Tax Calculation
See the federal income tax owed on your income and filing status for 2026.
Find your true average tax rate to plan withholding, deductions, and estimated payments.
See how the 65+ senior deduction changes what you owe on retirement income.
See how filing single versus jointly changes your total federal tax.
Test whether itemizing beats the 2026 standard deduction for your situation.
Uses the current 2026 IRS brackets and standard deduction, with the full bracket table for your filing status right on the page.
See exactly how much tax falls in each bracket, in a clear table and chart.
Understand the gap between your marginal bracket and your real average rate.
Models the 65+ senior deduction and the $2,200 Child Tax Credit, including their income phase-outs.
Switch deduction methods instantly and see the effect on your tax.
Compare single, married, separate, and head-of-household outcomes.
It depends on your taxable income and filing status. Enter your gross income and deduction above and the calculator applies the 2026 brackets to show your federal tax, effective rate, and marginal rate. For example, a single filer earning $75,000 takes the $16,100 standard deduction, leaving $58,900 taxable, and owes about $7,670 in federal income tax — an effective rate near 10.2%.
For 2026 the seven brackets are 10%, 12%, 22%, 24%, 32%, 35%, and 37%. For single filers the 22% bracket starts at $50,400 of taxable income and the 37% bracket above $640,600; thresholds differ by filing status and are set by IRS Revenue Procedure 2025-32. The full table for your filing status is shown above the FAQ.
Your bracket is the highest rate your taxable income reaches after deductions — the calculator highlights it in the 2026 bracket table once you enter an income. Being in the 22% bracket does not mean you pay 22% on everything: only the income inside that bracket is taxed at 22%.
Divide your total federal income tax by your gross income. A single filer earning $75,000 who owes $7,670 has an effective rate of about 10.2%, even though their marginal bracket is 22%. The calculator shows both rates automatically.
Your marginal rate is the top bracket your income reaches, such as 22%. Your effective rate is your actual average rate after every bracket is applied, and it is usually much lower — someone in the 22% bracket often has an effective rate around 12%.
Filers 65 and older get an extra standard deduction ($2,050 if single or head of household, $1,650 per spouse if married) plus a separate $6,000-per-person senior deduction created by the One Big Beautiful Bill Act for 2025–2028. The $6,000 phases out at 6% of MAGI above $75,000 ($150,000 for joint filers) and married couples must file jointly to claim it.
$2,200 per qualifying child under 17. It shrinks by $50 for each $1,000 of MAGI above $200,000 ($400,000 married filing jointly). Up to $1,700 per child is refundable as the Additional Child Tax Credit — this calculator applies the credit up to the tax you owe.
Use whichever is larger. For 2026 the standard deduction is $16,100 (single), $32,200 (married filing jointly), and $24,150 (head of household). Itemize only if your mortgage interest, state and local taxes, charitable gifts, and other deductions add up to more.
No. This calculator covers federal income tax only. It excludes Social Security and Medicare (FICA) and state and local income taxes. For full take-home pay after every payroll deduction, use the paycheck calculator.
A deduction lowers your taxable income, saving tax at your marginal rate. A credit lowers your tax bill dollar for dollar, so a $1,000 credit is worth more than a $1,000 deduction. The Child Tax Credit is $2,200 per qualifying child in 2026.