How your 2026 income tax is calculated
- Start with income – wages plus other taxable income, minus pre-tax 401(k) and similar deductions, gives your adjusted gross income (AGI).
- Subtract deductions – the 2026 standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. People 65 and older add an extra standard deduction plus the new senior deduction of up to $6,000 each, which phases out above $75,000 of income ($150,000 for joint filers).
- Apply the tax brackets – federal rates run from 10% to 37%. Each rate applies only to the income inside its bracket.
- Subtract credits – the child tax credit is up to $2,200 per child under 17, and up to $1,700 of it can be refunded if your tax is lower.
The calculator then adds an estimate of your state income tax and shows Social Security and Medicare separately.
2026 federal tax brackets (single)
- 10% up to $12,400
- 12% up to $50,400
- 22% up to $105,700
- 24% up to $201,775
- 32% up to $256,225
- 35% up to $640,600
- 37% above $640,600
Brackets for married couples filing jointly are about twice as wide.
Frequently asked questions
What is the difference between my tax bracket and effective tax rate?
Your bracket is the rate on your last dollar of taxable income. Your effective rate is total tax divided by total income, which is always lower because the first dollars are taxed at lower rates.
Should I itemize instead of taking the standard deduction?
Itemize only if your deductible expenses, such as mortgage interest, state and local taxes and charitable gifts, add up to more than your standard deduction. This calculator uses the standard deduction.
When are 2026 taxes due?
Federal returns for the 2026 tax year are generally due on April 15, 2027. You can request an extension to file, but any tax owed is still due in April.