Federal income tax is the largest deduction on most paychecks, and the most misunderstood: your bracket is not the rate you pay on all your income. This free calculator uses the official 2026 IRS brackets to work out the tax on your taxable income for any filing status.
Enter your income and pre-tax deductions, add credits, and see the tax owed, your rates, and the tax from each bracket. For the paycheck view, try the Paycheck Calculator; the Percentage Calculator shows the tax as a share of your income.
How to use
- Pick your 2026 filing status.
- Enter your gross income and any pre-tax deductions, such as 401(k) contributions.
- Add children under 17 for the $2,200 child tax credit, plus any other credits.
- Read the tax owed, the bracket breakdown, and your marginal and effective rates.
Why use Toolsvine
Tax software gives you a number and hides the arithmetic, so a raise into a higher bracket feels like a pay cut — it is not. Toolsvine shows the tax from each bracket, with marginal and effective rates side by side, so you can see what a raise, a bonus or a bigger 401(k) contribution does to your tax.
The 2026 federal income tax brackets
Federal income tax uses seven marginal rates — 10%, 12%, 22%, 24%, 32%, 35% and 37% — set by IRS Revenue Procedure 2025-32. Each rate applies only to the income inside its band. The thresholds are taxable income: gross income minus the standard deduction or itemized deductions and adjustments such as 401(k) contributions.
| Rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 | $0 – $12,400 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $17,700 – $67,450 | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $67,450 – $105,700 | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,750 | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,750 – $256,200 | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,200 – $640,600 | $256,225 – $384,350 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 | Over $384,350 |
Worked example
A single filer with $100,000 income and no pre-tax deductions has taxable income of $83,900 after the $16,100 standard deduction. The tax is 10% of $12,400 ($1,240), plus 12% of the next $38,000 ($4,560), plus 22% of the remaining $33,500 ($7,370) — $13,170 in total.
Standard deduction and credits
The 2026 standard deduction is $16,100 single or married filing separately, $32,200 joint, and $24,150 head of household. The child tax credit is $2,200 per child under 17 for 2026 and comes off the tax itself — two children cut it by $4,400. Credits cannot take the tax below zero here.
Frequently asked questions
What is the difference between my marginal rate and my effective rate?
The marginal rate is the rate on your last dollar; the effective rate is total tax divided by total income. It is always lower, because most income is taxed in the lower brackets first. On $100,000 as a single filer, that is 22% marginal but 13.17% effective.
What is the 2026 standard deduction?
For 2026 it is $16,100 single or married filing separately, $32,200 joint, and $24,150 head of household. Age 65 or older (or blind) adds $2,050 if single or head of household, or $1,650 per qualifying spouse if joint.
Does this include state tax or Social Security?
No — federal income tax only. Social Security (6.2% to the $184,500 wage base) and Medicare (1.45% on all wages) are separate payroll taxes, and state income tax has its own rates. Use the <a href="/paycheck-calculator-take-home-pay/">Paycheck Calculator</a> to see them together.
How does the child tax credit work here?
It is $2,200 per qualifying child under 17 for 2026, reducing the tax dollar for dollar — two children cut the bill by $4,400. The credit phases out at higher incomes; this calculator applies the full amount.
Is this tax advice?
No — an estimate for planning only, not tax advice. It uses the 2026 IRS brackets and standard deduction, but not itemized deductions, capital gains rates, the alternative minimum tax, or credit phaseouts.