Federal Income Tax Calculator — 2026
Federal income tax at nine income levels for every filing status, tax year 2026. Find your income in the table, read across to your filing status. Because federal rules are the same everywhere, this is a complete reference rather than a form to fill in — for the state half of your bill, use the state calculator.
Federal income tax by income and filing status, 2026
| Gross income | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| $30,000 | $1,4204.73% | $00.00% | $1,4204.73% | $5851.95% |
| $50,000 | $3,8207.64% | $1,7803.56% | $3,8207.64% | $2,7485.50% |
| $75,000 | $7,67010.23% | $4,6406.19% | $7,67010.23% | $5,7487.66% |
| $100,000 | $13,17013.17% | $7,6407.64% | $13,17013.17% | $9,5889.59% |
| $150,000 | $24,73416.49% | $15,34010.23% | $24,73416.49% | $20,99113.99% |
| $200,000 | $36,73418.37% | $26,34013.17% | $36,73418.37% | $32,99116.50% |
| $300,000 | $68,13422.71% | $49,46816.49% | $68,13422.71% | $63,50921.17% |
| $500,000 | $138,13427.63% | $102,60820.52% | $140,12528.03% | $133,50926.70% |
| $1,000,000 | $320,00032.00% | $280,25128.03% | $325,12532.51% | $315,21431.52% |
Standard deduction, no dependents, no credits, no itemised deductions, all income treated as ordinary. The smaller figure beside each amount is the effective rate.
How the brackets stack at $100,000
Total: $13,170 — an effective rate of 13.17%, well below the 22% marginal bracket. Employee payroll tax of $7,650 is charged separately and is not included.
Payroll tax, shown separately
| Gross income | Social Security | Medicare | Total FICA | Income tax |
|---|---|---|---|---|
| $30,000 | $1,860 | $435 | $2,295 | $1,420 |
| $50,000 | $3,100 | $725 | $3,825 | $3,820 |
| $75,000 | $4,650 | $1,088 | $5,738 | $7,670 |
| $100,000 | $6,200 | $1,450 | $7,650 | $13,170 |
| $150,000 | $9,300 | $2,175 | $11,475 | $24,734 |
| $200,000 | $11,439 | $2,900 | $14,339 | $36,734 |
| $300,000 | $11,439 | $4,350 | $16,689 | $68,134 |
| $500,000 | $11,439 | $7,250 | $21,389 | $138,134 |
| $1,000,000 | $11,439 | $14,500 | $33,139 | $320,000 |
Social Security stops at the $184,500 wage base; Medicare does not. Employers pay a matching amount that does not appear on your payslip.
What this does not include
Sources
- 1.Internal Revenue ServiceIRSRev. Proc. 2025-32 (2026 inflation-adjusted items; OBBBA amendments)Retrieved
- 2.Internal Revenue ServiceIRSIRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill (IR-2025-103)Retrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.