Income Tax Calculator 2026: Federal, State & FICA
Estimate your US federal income tax for tax year 2026 from your income and filing status — with the standard or itemized deduction, pre-tax 401(k) and HSA contributions, Social Security and Medicare, and an optional state estimate.
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Federal Marginal Bracket Progression
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The Marginal vs Effective Rate Myth
A raise can't lower your take-home pay by pushing you into a higher bracket. Only the dollars above each bracket threshold are taxed at the higher rate — everything below keeps its lower rate. That's why your effective rate is always well below your top marginal bracket.
Above-the-Line vs Below-the-Line Deductions
Pre-tax 401(k) deferrals, HSA contributions and Section 125 premiums reduce your income before the standard or itemized deduction is applied — so each dollar is sheltered at your top marginal rate. You get them whether or not you itemize.
How this calculator works
US federal income tax is progressive — different portions of your income are taxed at different marginal rates, based on 2026 IRS tax brackets.
Tax = sum of (income in each bracket × that bracket's rate)
Enter gross wages to have the calculator subtract pre-tax contributions and your deduction, or switch to taxable income if you already know your final taxable figure. State tax is an optional estimate; the federal brackets are modeled exactly.
By Suhaib Hassan · 2026 brackets verified 27 Sep 2026 against IRS Rev. Proc. 2025-32 · How CalculatePilot verifies formulas →
Marginal vs. effective tax rate
Your marginal rate is the rate applied to your last dollar earned. Your effective rate — the number that actually matters for your total tax bill — is your total tax divided by total income, and is always lower than your top marginal bracket.
Federal tax is only part of the picture
Most states also levy their own income tax (with rates and structures that vary widely, and a handful of states charging none at all), and you may also owe FICA taxes (Social Security and Medicare) on top of income tax. For 2026, Social Security tax is 6.2% on wages up to $184,500 and Medicare is 1.45% on all wages, plus 0.9% above $200,000 ($250,000 married filing jointly).
A worked example
A single filer with $60,000 in taxable income in 2026: the first $12,400 is taxed at 10% ($1,240), the next portion up to $50,400 at 12% ($4,560), and the remaining $9,600 up to $60,000 at 22% ($2,112) — totaling $7,912 in federal tax, an effective rate of about 13.2% despite a 22% marginal bracket.
This gap between the 22% marginal rate and 13.2% effective rate directly illustrates how progressive taxation works — only income within each bracket is taxed at that bracket's rate, not your entire income.
How the standard deduction affects your tax
Most filers reduce their taxable income first by claiming either the standard deduction or itemized deductions before tax brackets are applied. For 2026 the standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for heads of household.
Tax credits, unlike deductions, reduce your tax bill directly rather than reducing taxable income, and can have a larger impact on your final amount owed — this calculator doesn't model credits, so your actual tax liability may be lower if you qualify for any. To see how this affects your actual take-home pay, use the Paycheck Calculator.
Frequently asked questions
Does this include state income tax?
Optionally. Choose a state with no income tax, a flat-rate state, or enter your own effective state rate. Federal tax is modeled with the exact 2026 brackets; the state figure is an estimate.
Does this account for deductions or credits?
It models the standard or itemized deduction and pre-tax 401(k), HSA and Section 125 contributions. It doesn't model tax credits, so your actual tax may be lower if you qualify for any.
What's the difference between taxable income and gross income?
Gross income is total earnings before any adjustments; taxable income is what remains after subtracting deductions (standard or itemized) and other adjustments — it's the taxable income figure that tax brackets actually apply to.
Why did my tax bill differ from this estimate?
This is a simplified estimate — actual tax bills are affected by credits, other income types, state tax rules, and deduction specifics not modeled here.
What's the difference between a tax deduction and a tax credit?
A deduction reduces your taxable income before tax is calculated. A credit reduces your final tax bill dollar-for-dollar, making credits generally more valuable than deductions of the same size.
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