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.
By Suhaib Hassan · Updated · How we verify formulas
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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 the 2026 IRS tax brackets.
Tax = sum of (income in each bracket × that bracket's rate)
Enter gross wages and the calculator subtracts 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 →
How to use this income tax calculator
- Choose your filing status. Choose single, married filing jointly, married filing separately or head of household.
- Enter your income. Enter your gross annual wages, or switch to taxable income if you already know that figure.
- Choose a deduction. Choose the standard deduction or enter your total itemized deductions.
- Add pre-tax contributions. Enter your traditional 401(k), HSA and Section 125 premium contributions.
- Add a state estimate and read the result. Choose a state or enter your own effective state rate, then read your federal tax, FICA, take-home pay and effective rate.
Marginal vs. effective tax rate
Your marginal rate is the rate applied to your last dollar earned. Your effective rate is your total tax divided by total income. It is the number that shows your real tax burden, and it is always lower than your top marginal bracket.
Federal tax is only part of the picture
Most states also levy their own income tax. Rates and structures vary widely, and a handful of states charge none at all. You may also owe FICA taxes, which are Social Security and Medicare, on top of income tax. For 2026, Social Security tax is 6.2% on wages up to $184,500. Medicare is 1.45% on all wages, plus 0.9% above $200,000 ($250,000 married filing jointly).
A worked example
Take a single filer with $60,000 of taxable income in 2026. The first $12,400 is taxed at 10% ($1,240). The portion up to $50,400 is taxed at 12% ($4,560). The remaining $9,600 up to $60,000 is taxed at 22% ($2,112). That totals $7,912 in federal tax, an effective rate of about 13.2% despite a 22% marginal bracket.
The gap between the 22% marginal rate and the 13.2% effective rate shows how progressive taxation works. Only income within each bracket is taxed at that bracket's rate, not your entire income.
Worked example with the calculator defaults
A single filer earns $95,000 in gross wages in 2026. They contribute $8,000 to a traditional 401(k), $3,850 to an HSA and $2,400 to Section 125 premiums, and take the standard deduction. The default has no state income tax.
- Pre-tax contributions: $8,000 + $3,850 + $2,400 = $14,250.
- Taxable income: $95,000 − $14,250 − $16,100 standard deduction = $64,650.
- Federal tax: $1,240 at 10% + $4,560 at 12% + $3,135 at 22% = $8,935, an effective rate of 9.41% of gross pay.
- FICA: $6,789 (Social Security $5,503 and Medicare $1,287).
Total tax is $15,724, or 16.55% of gross. Net take-home pay is about $65,026 a year ($5,419 a month). The $14,250 of pre-tax contributions cut this year's tax by about $3,613.
How the standard deduction affects your tax
Most filers first reduce their taxable income by claiming either the standard deduction or itemized deductions. This happens before the 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. They can have a larger impact on your final amount owed. This calculator doesn't model credits, so your actual tax may be lower if you qualify for any. To see how this affects your take-home pay, use the Paycheck Calculator.
Key takeaways
- This 2026 income tax calculator applies the 2026 IRS brackets to taxable income, which is wages minus pre-tax contributions and your deduction.
- Your marginal rate applies only to income inside that bracket. Your effective rate is total tax divided by income, and it is always lower.
- On the defaults ($95,000, single), federal tax is $8,935, FICA is $6,789 and take-home pay is about $65,026 a year.
- It does not model tax credits. It is an estimate, not tax advice, and the IRS is the authority.
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.
How much federal income tax do I pay on $95,000 in 2026?
On the calculator defaults, a single filer with the standard deduction and $14,250 of pre-tax contributions has taxable income of $64,650. Federal income tax is $8,935, an effective rate of 9.41% on gross pay.
What is the 2026 standard deduction?
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.
How much are Social Security and Medicare taxes in 2026?
For 2026, Social Security tax is 6.2% on wages up to $184,500. Medicare is 1.45% on all wages, plus 0.9% above $200,000 ($250,000 married filing jointly).
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