How much federal income tax will I owe for 2026?
For 2026, federal income tax is figured on taxable income: your income minus the standard deduction ($16,100 single, $32,200 married filing jointly, $24,150 head of household) or itemized deductions. Rates run from 10% to 37%. Credits such as the $2,200 child tax credit then reduce the tax.
Your 2026 numbers
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2026 federal income tax brackets
| Rate | Single | Married filing jointly / surviving spouse | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | Up to $12,400 | Up to $24,800 | Up to $17,700 | Up to $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 |
Taxable income ranges from IRS Rev. Proc. 2025-32. Each range starts just above the lower number and includes the upper number. Each rate applies only to the income inside its range.
2026 standard deduction
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
| Qualifying surviving spouse | $32,200 |
Add $2,050 if you are 65 or older and unmarried, or $1,650 per spouse age 65 or older if married. The separate senior deduction of up to $6,000 per person is on top of this.
How does this tax calculator work?
- Self-employment tax (if you have SE profit): net earnings = profit × 92.35%. None if net earnings are under $400. SE tax = 12.4% of net earnings up to the $184,500 Social Security wage base (reduced by W-2 wages) + 2.9% of all net earnings (15.3% combined). Additional Medicare Tax of 0.9% applies to wages and SE earnings above $200,000 ($250,000 joint).
- AGI = wages + SE profit + other income − ½ of SE tax − above-the-line adjustments.
- Deduction = the larger of the standard deduction (plus $2,050 or $1,650 per person 65+) or your itemized total.
- Senior deduction = $6,000 per person 65+, reduced by 6% of MAGI over $75,000 ($150,000 joint). Not available if married filing separately.
- Tips and overtime deductions: qualified tips up to $25,000 per return and the FLSA overtime premium up to $12,500 ($25,000 joint), each reduced by $100 for every full $1,000 of MAGI over $150,000 ($300,000 joint). Not available if married filing separately. MAGI here = AGI.
- QBI deduction (simplified): 20% of (SE profit − ½ SE tax), limited to 20% of taxable income before this deduction, with the wage limit phased in at higher incomes.
- Taxable income = AGI − deduction − senior deduction − tips/overtime deductions − QBI deduction.
- Income tax = the 2026 brackets applied to taxable income. Your marginal rate is the bracket your last dollar of taxable income falls in. Your effective rate = total tax ÷ total income.
- Credits: $2,200 per child under 17 and $500 per other dependent, reduced by $50 for each $1,000 (or part of $1,000) of MAGI over $200,000 ($400,000 joint). The refundable part (additional child tax credit) is the smallest of the unused child credit, $1,700 per child, and 15% × (earned income − $2,500).
- Refund or balance due = withholding + estimated payments − (income tax − nonrefundable credits + SE tax + Additional Medicare Tax − refundable credits).
What this calculator does not model: capital-gain and qualified-dividend rates (all income is taxed at ordinary rates, which can overstate tax), Net Investment Income Tax, alternative minimum tax, the earned income credit, education and other credits, the blindness deduction, the self-employed health insurance and retirement deductions, the §199A qualified property (UBIA) limit, SALT or other itemized-deduction limits (enter your itemized total after limits), and state tax. Tips from a self-employed business are limited to that business's net profit, which this tool does not check.
Worked examples
2026 estimates as of September 23, 2026. No itemized deductions or adjustments unless shown.
| Situation | Taxable income | Total federal tax | Marginal / effective rate | Refund or balance due |
|---|---|---|---|---|
| Single, $75,000 W-2 wages, $8,000 withheld | $58,900 | $7,670 | 22% / 10.2% | Refund $330 |
| Married filing jointly, $160,000 W-2 wages, 2 children under 17, $14,000 withheld | $127,800 | $13,140 | 22% / 8.2% | Refund $860 |
| Single server, $52,000 W-2 wages including $14,000 qualified tips, $3,500 withheld | $21,900 | $2,380 | 12% / 4.6% | Refund $1,120 |
| Married filing jointly, both 65+, $90,000 other taxable income (pensions, interest), $6,000 estimated payments | $42,500 | $4,604 | 12% / 5.1% | Refund $1,396 |
| Single freelancer, $70,000 self-employment profit, $9,000 estimated payments | $39,164 | $14,342 | 12% / 20.5% | Owe $5,342 |
These examples are generated by running this calculator's own code with the figures on this page, so they always match what the tool shows.
Frequently asked questions
What is the 2026 standard deduction?
$16,100 for single filers and married filing separately, $32,200 for married filing jointly and qualifying surviving spouses, and $24,150 for head of household. People 65 or older add $2,050 (unmarried) or $1,650 per qualifying spouse (married).
What is the difference between my marginal and effective tax rate?
Your marginal rate is the rate on your last dollar of taxable income, which is the bracket you are "in". Your effective rate is your total tax divided by your total income. Because each rate applies only to the income inside its bracket, the effective rate is almost always lower than the marginal rate.
Does moving into a higher tax bracket reduce my take-home pay?
No. Only the income above the bracket threshold is taxed at the higher rate. Income below it is taxed at the same rates as before. A raise can reduce some benefits that phase out with income, such as the child tax credit or the senior deduction, but the bracket itself never makes you worse off.
How does the new senior deduction work for 2026?
Each person age 65 or older by the end of the year may deduct up to $6,000, whether or not they itemize. It shrinks by 6% of modified AGI over $75,000 ($150,000 for joint returns) and is not available on a married-filing-separately return. It is claimed on Schedule 1-A and applies for 2025 through 2028.
Are tips and overtime tax-free now?
Not entirely. For 2025 through 2028 you may deduct up to $25,000 of qualified tips and up to $12,500 ($25,000 joint) of qualified overtime premium, with reductions above $150,000 of modified AGI ($300,000 joint). These deductions lower income tax only. Social Security and Medicare taxes still apply, and married couples must file jointly to claim them.
Should I itemize or take the standard deduction?
Itemize only if your allowable itemized deductions (after limits such as the SALT cap) are more than your standard deduction. The calculator uses whichever is larger and tells you which one it used. The senior, tips and overtime deductions are available either way.
Why does the calculator show a refund when I owe no tax?
Part of the child tax credit is refundable. If you have earned income and a qualifying child, you may get up to $1,700 per child back even when your income tax is zero, limited to 15% of earned income above $2,500. Withholding you paid during the year is also refunded if it exceeds your tax.
Is this the same as the old W-4 withholding calculator?
No. This page replaces our earlier 2024 withholding estimator. It estimates your full 2026 federal tax and compares it with your withholding and estimated payments. To change your paycheck withholding, use the IRS Tax Withholding Estimator and give your employer a new Form W-4.
Disclaimer: This tool provides general estimates for educational purposes and is not tax, legal or accounting advice. Results depend on facts not captured here. Consult a qualified professional before acting.
Sources
- irs.gov: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- law.cornell.edu: https://www.law.cornell.edu/uscode/text/26/151
- law.cornell.edu: https://www.law.cornell.edu/uscode/text/26/24
- law.cornell.edu: https://www.law.cornell.edu/uscode/text/26/224
- law.cornell.edu: https://www.law.cornell.edu/uscode/text/26/225
- law.cornell.edu: https://www.law.cornell.edu/uscode/text/26/1401
- ssa.gov: https://www.ssa.gov/oact/cola/cbb.html
- IRS Tax Withholding Estimator: https://www.irs.gov/individuals/tax-withholding-estimator
