This income tax calculator estimates your 2026 US federal income tax using the official IRS brackets and standard deduction. It includes the additional deduction for people 65 and older, the new $6,000 senior deduction, the $2,200 child tax credit, and shows your refund or balance due if you enter what has been withheld.
2026 federal income tax brackets
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 | $17,701 – $67,450 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 | $67,451 – $105,700 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 | $105,701 – $201,750 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 | $201,751 – $256,200 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 | $256,201 – $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
Standard deduction for 2026: $16,100 single or married filing separately, $32,200 married filing jointly, $24,150 head of household. Brackets apply to taxable income, after deductions.
Deductions and credits for 2026
| Item | 2026 amount |
|---|---|
| Additional standard deduction, 65+ or blind | $2,050 single or head of household; $1,650 per person if married |
| Senior deduction (ages 65+, 2025–2028) | Up to $6,000 per person, reduced by 6% of income over $75,000 ($150,000 joint) |
| Child tax credit | Up to $2,200 per child under 17; up to $1,700 refundable |
| Child tax credit phase-out begins | $200,000 income ($400,000 joint) |
How the calculation works
- Subtract pre-tax contributions and adjustments from total income to get adjusted gross income (AGI).
- Subtract the standard or itemized deduction, and the senior deduction if you qualify, to get taxable income.
- Apply each bracket rate only to the income inside that bracket.
- Subtract credits such as the child tax credit.
Worked example
A single filer with $85,000 of income who puts $5,000 into a 401(k) has an AGI of $80,000. After the $16,100 standard deduction, taxable income is $63,900. Tax is 10% of the first $12,400, 12% of the next $38,000 and 22% of the remaining $13,500, for a total of $8,770. That is a 22% marginal rate but an effective rate of about 10.3% of total income.
Frequently asked questions
What are the 2026 federal tax brackets?
There are seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For single filers the 37% rate starts above $640,600 of taxable income; for married couples filing jointly, above $768,700.
What is the standard deduction for 2026?
$16,100 for single filers and married filing separately, $32,200 for married couples filing jointly and $24,150 for heads of household.
What is the difference between marginal and effective tax rate?
Your marginal rate is the rate on your last dollar of income. Your effective rate is your total tax divided by your income, which is always lower because lower brackets apply first.
Who gets the $6,000 senior deduction?
Taxpayers aged 65 or older, for tax years 2025 to 2028, whether or not they itemize. It is reduced by 6% of modified AGI above $75,000, or $150,000 for joint filers, and married people filing separately cannot claim it.
Does moving into a higher bracket reduce my take-home pay?
No. Only the income above the bracket threshold is taxed at the higher rate, so earning more always leaves you with more after federal income tax.
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Sources
Last reviewed: October 2026 against official government sources. This calculator gives estimates for education only and is not tax advice.