What is the standard deduction for 2026?

For 2026, the standard deduction is $15,000 for single filers, $30,000 for married filing jointly, and $22,500 for head of household. Most taxpayers take the standard deduction rather than itemizing.

What is the difference between effective and marginal tax rate?

Your marginal rate is the rate applied to your last dollar of income (your top bracket). Your effective rate is total tax divided by total income — the actual percentage you pay overall. The effective rate is always lower than the marginal rate because lower income is taxed at lower brackets first.

Will I get a refund or owe money?

You get a refund if your total tax withheld from paychecks exceeds your tax liability. You owe if withholding was less than your tax bill. The calculator lets you enter your YTD withholding to estimate whether you will receive a refund or owe a balance.

Quick Answer

2026 federal income tax brackets range from 10% (income up to $11,925 for single filers) to 37% (income over $626,350). These are marginal rates — each bracket only applies to income within that range. A single filer earning $85,000 pays roughly $14,775 in federal income tax (17.4% effective rate).

Free Income Tax Calculator 2026

Estimate your 2026 federal income tax, effective rate, marginal bracket, and refund or balance due.
Uses the 2026 IRS tax brackets and standard deduction.

2026 IRS brackets · Standard deduction $15,000 single / $30,000 MFJ · All filing statuses

Income Details

Annual Gross Income *

Total wages, salary, freelance, and other income before any deductions.

Filing Status

Deduction Type

Total Itemized Deductions

Mortgage interest, state/local taxes (SALT, capped $10,000), charitable gifts, etc.

Other Adjustments (optional)

401(k) contributions, HSA, student loan interest, IRA deduction, etc.

Federal Tax Already Withheld (YTD, optional)

From your pay stubs box 2. Used to estimate refund or balance due.

2026 Federal Income Tax Brackets

The US uses a progressive tax system — you pay each rate only on income within that bracket, not on your entire income.

Single Filers (2026)

10%: $0 – $11,925
12%: $11,926 – $48,475
22%: $48,476 – $103,350
24%: $103,351 – $197,300
32%: $197,301 – $243,725
35%: $243,726 – $609,350
37%: Over $609,350
Payroll Taxes Guide
Overtime Rules
Tax Withholding Guide

Standard Deduction 2026

Single: $15,000 · Married Filing Jointly: $30,000 · Head of Household: $22,500. Most taxpayers use the standard deduction as it exceeds their itemized amount.

FAQ

Tax questions answered

How do I calculate my federal income tax?

Subtract your standard (or itemized) deduction from gross income to get taxable income. Then apply each bracket rate only to the portion of income within that bracket. Add the tax from each bracket for your total liability.

What is the difference between my effective and marginal tax rate?

Your marginal rate is your top bracket — the rate on your last dollar of income. Your effective rate is total tax divided by total gross income. At $75,000 single, your marginal rate is 22% but your effective rate is around 13%.

Should I take the standard deduction or itemize?

Take whichever is larger. The 2026 standard deduction is $15,000 (single) or $30,000 (MFJ). Only itemize if your mortgage interest, SALT taxes, and charitable donations combined exceed these amounts — most taxpayers cannot beat the standard deduction.

How can I reduce my tax bill?

Maximize pre-tax retirement contributions (401k: $23,500 limit in 2026), contribute to an HSA ($4,300 individual), deduct student loan interest (up to $2,500), and consider a traditional IRA (up to $7,000). Each dollar reduces taxable income at your marginal rate.

Free Income Tax Calculator 2026

2026 Federal Income Tax Brackets

Single Filers (2026)

Standard Deduction 2026

Tax questions answered

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