Income Tax Calculator 2026
Estimate your federal and state income taxes — including FICA, deductions, and per-paycheck breakdown.
Your Tax Information
+ Deductions: 401k, HSA, Other
2026 limit: $23,500
2026 limit: $4,300 (self-only)
Health insurance premiums, FSA, etc.
Tax Breakdown
Annual| Tax | Rate | Annual Amount |
|---|
Federal Tax Bracket Detail
How your income is taxed across each bracket:
How Federal Income Taxes Work in 2026
The US federal income tax system is progressive: you pay different rates on different portions of your income, not a single flat rate on everything. This is the most misunderstood aspect of American taxes, and it's why your "tax bracket" doesn't mean all your income is taxed at that rate.
For example, if you're a single filer earning $75,000 in 2026: first subtract the $15,000 standard deduction, leaving $60,000 taxable income. The first $11,925 is taxed at 10%, the next $36,550 at 12%, and the remaining $11,525 at 22%. Your marginal rate is 22%, but your effective federal rate is roughly 13%.
2026 Federal Tax Brackets (Single Filer)
| Rate | Taxable Income | Tax on Bracket |
|---|---|---|
| 10% | $0 – $11,925 | up to $1,193 |
| 12% | $11,926 – $48,475 | up to $4,386 |
| 22% | $48,476 – $103,350 | up to $12,073 |
| 24% | $103,351 – $197,300 | up to $22,536 |
| 32% | $197,301 – $250,525 | up to $17,030 |
| 35% | $250,526 – $626,350 | up to $131,578 |
| 37% | Over $626,350 | 37% on excess |
Source: IRS Rev. Proc. 2025-61 (projected 2026 inflation-adjusted brackets)
FICA: Social Security and Medicare
FICA taxes fund Social Security and Medicare and are separate from income tax. They're applied before any deductions, on every dollar of earned income (wages and self-employment income).
- Social Security: 6.2% on wages up to $176,100 (2026 wage base). Capped at $10,918/year.
- Medicare: 1.45% on all wages. Plus an additional 0.9% on wages over $200,000 (single) / $250,000 (MFJ).
Your employer matches the 6.2% Social Security and 1.45% Medicare on their end. Self-employed individuals pay both halves (15.3%) but can deduct the employer half.
Standard vs. Itemized Deductions
Before calculating tax, you reduce your income by either the standard deduction or your itemized deductions — whichever is larger. The 2026 standard deductions are:
- Single: $15,000
- Married Filing Jointly: $30,000
- Head of Household: $22,500
- Married Filing Separately: $15,000
Itemized deductions include mortgage interest, charitable contributions, state/local taxes (capped at $10,000), and unreimbursed medical expenses over 7.5% of AGI. Most taxpayers take the standard deduction since the 2018 Tax Cuts and Jobs Act nearly doubled standard amounts.
Pre-Tax Deductions: Your Best Tax Tool
Pre-tax contributions to a traditional 401k, 403b, HSA, or FSA reduce your taxable income — lowering both federal and state income tax. The 2026 contribution limits are:
- 401k/403b: $23,500 ($31,000 if age 50+, with catch-up)
- HSA (self-only): $4,300; (family) $8,550
- FSA: $3,300
If you're in the 22% federal bracket and contribute $10,000 to a 401k, you save $2,200 in federal tax, plus state tax savings on top. The contribution isn't free money — you'll pay taxes when you withdraw in retirement — but the deferral compounds meaningfully over decades.
State Income Taxes
State income taxes vary enormously. California tops the chart at a 13.3% top rate. Nine states — including Texas, Florida, and Nevada — collect no state income tax at all. Most states conform to the federal standard deduction, though some have their own deduction structures.
For states with flat rates, the calculation is simple: multiply your state taxable income by the flat rate. Progressive states use their own bracket tables. Our calculator applies each state's 2026 brackets or flat rates for an accurate estimate.
Frequently Asked Questions
What are the 2026 federal income tax brackets?
For single filers: 10% up to $11,925; 12% to $48,475; 22% to $103,350; 24% to $197,300; 32% to $250,525; 35% to $626,350; 37% above that. Applied progressively after the $15,000 standard deduction.
What is the standard deduction for 2026?
$15,000 for single filers, $30,000 for married filing jointly, and $22,500 for head of household. These are the IRS-projected inflation-adjusted amounts for tax year 2026.
How is FICA tax calculated?
Social Security at 6.2% on wages up to $176,100, plus Medicare at 1.45% on all wages (plus 0.9% on wages over $200,000 for single filers). Your employer pays the same amounts on their end.
Does a 401k contribution reduce my taxable income?
Yes. Traditional 401k contributions (up to $23,500 in 2026) reduce federal and state taxable income dollar-for-dollar. A $5,000 contribution in the 22% bracket saves $1,100 in federal taxes alone.
Which states have no income tax?
Alaska, Florida, Nevada, New Hampshire (investment income only), South Dakota, Tennessee, Texas, Washington (capital gains tax only), and Wyoming levy no broad-based income tax as of 2026.
What is effective vs. marginal tax rate?
Your marginal rate is the tax rate on your last dollar earned — your top bracket. Your effective rate is total tax divided by total income. At $60,000 single, you may be in the 22% bracket but only pay ~11% effective federal rate.
How much should I withhold per paycheck?
Divide your annual tax liability by your number of pay periods. If you owe $12,000/year and get paid biweekly (26×), withhold about $462 per paycheck. Adjust your W-4 if you're significantly over or under-withholding.