Income Tax Calculator US
Estimate income tax and effective rate from taxable income (simplified).
—
—
How it works
This applies a single effective tax rate to your taxable income for a quick estimate. Real tax uses progressive bands and reliefs, so adjust the rate or treat the result as a rough guide only.
Tax = Income × effective rateFrequently asked questions
How do US tax brackets work?
They are marginal: each slice of income is taxed at its band’s rate. Earning into a higher bracket only taxes the income above that threshold at the higher rate, not all your income.
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married filing jointly, and $24,150 for heads of household.
What are the 2026 federal tax rates?
Seven marginal rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The thresholds for each are adjusted for inflation annually.
What is the difference between marginal and effective tax rate?
Your marginal rate is the rate on your last dollar of income; your effective rate is total tax divided by total income, which is always lower than the marginal rate.
Does this include state income tax?
No. It estimates federal tax only. Most states add their own income tax, which varies widely — a few have none.
Is this tax advice?
No. It is an educational estimate. For your actual liability, use IRS guidance or consult a qualified tax professional.
How US federal income tax is calculated
The US uses a progressive, marginal system: income is divided into bands and each band is taxed at its own rate. For 2026 there are seven rates — 10%, 12%, 22%, 24%, 32%, 35% and 37%. Crucially, moving into a higher bracket taxes only the dollars above that threshold, not your whole income.
Standard deduction (2026)
Most taxpayers subtract the standard deduction before applying the brackets. For 2026 it is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for heads of household. Taxable income is your gross income minus this deduction (or your itemised deductions, if larger).
Worked example
A single filer earning $85,000 subtracts the $16,100 standard deduction to get $68,900 taxable. Tax is 10% on the first $12,400, 12% up to $50,400, then 22% on the rest — roughly $9,870. Their top (marginal) rate is 22%, but their effective rate on taxable income is about 14.3%, because the lower bands are taxed less.
Marginal vs effective rate
Your marginal rate is the rate on your last dollar; your effective rate is total tax divided by income, and is always lower. This is federal tax only — most states levy their own income tax on top, and brackets are adjusted for inflation each year, so confirm current figures with the IRS or a tax professional.
Results are estimates for general guidance in United States and may not reflect the latest local rates, fees or rules. Check official sources before making decisions.