Estimate your US federal income tax for 2026 or 2025. Enter your income, filing status, pre-tax savings, deductions and dependents to see the tax you owe after credits, your effective and marginal rates and how your income fills each bracket.
Last updated:
Filing details
Income
$
Gross pay for the year, before pre-tax 401(k) or HSA deductions.
$
Interest, freelance profit, pension, unemployment, taxable Social Security.
$
Traditional 401(k)/403(b), HSA, deductible IRA, student loan interest.
Deductions & credits
$
Mortgage interest, SALT, charity. The larger of this and the standard deduction is used.
$2,200 child tax credit each.
Older children, relatives: $500 credit each.
$
Education, child care, saver's or energy credits.
Enter your values to see the result.
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How to use the Income Tax Calculator
Pick the tax year and filing status. Use 2026 for the return you file in 2027.
Enter wages and other income, such as interest, freelance profit or a pension.
Add pre-tax contributions (traditional 401(k), 403(b), HSA, deductible IRA) and, if you itemize, your itemized deductions.
Enter dependents and age 65+ filers so the child tax credit and senior deductions are applied.
Press Calculate to see your tax, rates and the bracket breakdown, then copy the summary or download the tables.
How your federal income tax is figured
Total income: wages, tips, interest, business profit, pensions and other taxable income.
Adjusted gross income (AGI) = total income − pre-tax contributions and adjustments (traditional 401(k), HSA, deductible IRA, student loan interest).
Taxable income = AGI − the larger of the standard deduction or itemized deductions (− the senior deduction if you are 65+).
Tax: each slice of taxable income is taxed at its own bracket rate and the slices are added.
Tax after credits = bracket tax − nonrefundable credits (child tax credit, credit for other dependents, education and other credits).
Example (2026, single): $75,000 of wages minus the $16,100 standard deduction leaves $58,900 taxable. Tax = $12,400 × 10% + $38,000 × 12% + $8,500 × 22% = $1,240 + $4,560 + $1,870 = $7,670. That is a 22% marginal rate but only about a 10.2% effective rate on the $75,000.
2026 federal income tax brackets
Taxable income thresholds from IRS Rev. Proc. 2025-32 (returns filed in 2027). Each rate applies only to income inside its range.
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
Standard deduction 2026: $16,100 single or married filing separately, $32,200 married filing jointly, $24,150 head of household. For 2025 it is $15,750, $31,500 and $23,625.
Ways to lower your federal income tax
Raise pre-tax retirement savings. Every $1,000 into a traditional 401(k) saves $1,000 × your marginal rate, e.g. $220 in the 22% bracket.
Use an HSA if you have a high-deductible health plan: contributions are deductible and withdrawals for medical costs are tax-free.
Compare itemizing with the standard deduction. The higher state and local tax (SALT) cap of $40,000 from 2025 makes itemizing worthwhile for more homeowners in high-tax states.
Claim every credit. Credits cut tax dollar for dollar, so a $2,200 child tax credit is worth far more than a $2,200 deduction.
Check your filing status. Head of household has wider brackets and a bigger deduction than single if you pay most of the cost of a home for a qualifying person.
Frequently asked questions
How is federal income tax calculated?
Start with total income, subtract pre-tax contributions and adjustments to get adjusted gross income (AGI), then subtract the larger of the standard deduction or your itemized deductions to get taxable income. Taxable income is run through the progressive brackets (10% to 37%), and credits such as the child tax credit are subtracted from that tax.
What are the 2026 standard deductions?
For tax year 2026 the standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly and $24,150 for head of household (IRS Rev. Proc. 2025-32). Filers 65 or older add $2,050 if unmarried or $1,650 per qualifying spouse.
What is the difference between my effective and marginal tax rate?
Your marginal rate is the bracket your last dollar of taxable income falls in, so it is what a raise or extra deduction is worth. Your effective rate is your total tax divided by your total income, which is much lower because the first slices of income are taxed at 0%, 10% and 12%.
What is the new senior deduction?
From 2025 through 2028, each filer age 65 or older can deduct an extra $6,000 on top of the standard or itemized deduction. It shrinks by 6% of modified AGI above $75,000 ($150,000 for joint filers) and is not available when married filing separately. This calculator applies it automatically when you set the number of filers age 65+.
How much is the child tax credit for 2025 and 2026?
It is $2,200 per qualifying child under 17, with up to $1,700 per child refundable as the Additional Child Tax Credit when your tax is too low to use it (limited to 15% of earned income above $2,500). Other dependents qualify for a $500 credit. The total starts to phase out by $50 per $1,000 of AGI above $200,000, or $400,000 for joint filers.
Does this include Social Security, Medicare or state tax?
No. It estimates regular federal income tax only. Payroll taxes (7.65% for most employees), self-employment tax, state and local income tax, capital gains rates, AMT and the earned income credit are not included. Use the state income tax calculator on this site for state tax.
Is this the same as my tax refund?
No. This shows your total tax for the year. Your refund or balance due is the difference between that tax and what was already paid through paycheck withholding and estimated payments. The tax refund calculator does that comparison.
Are all the tools on FreeToolCabin tested for quality and accuracy?
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