How the calculation works
The standard deduction is subtracted from gross income first to get taxable income. That taxable income is then run through the seven federal brackets — 10% through 37% for 2026 — with each portion taxed only at the rate for that slice, not the whole amount at your top rate.
A worked example
A single filer earning $75,000 subtracts the 2026 standard deduction of $16,100, leaving $58,900 in taxable income. Running that through the brackets gives a federal tax bill of roughly $7,670 — an effective rate of about 10.2%, even though their top (marginal) bracket is 22%.
Frequently asked questions
Where do these tax brackets come from?
These are the official 2026 IRS federal income tax brackets and standard deduction amounts from Revenue Procedure 2025-32, adjusted for inflation under current law. We update this page each year when the IRS releases new figures.
Why is my tax lower than gross income times my bracket rate?
The US system is progressive and marginal — only the slice of income inside each bracket is taxed at that bracket's rate, not your whole income at your top rate. The bracket-by-bracket breakdown above shows exactly how each portion is taxed.
What's missing from this estimate?
This covers federal income tax only, using the standard deduction. It doesn't include state or local income tax, FICA payroll tax (Social Security and Medicare), tax credits, or itemized deductions — all of which would change your actual final number.
Why does my filing status matter so much?
Married couples filing jointly get roughly double the bracket widths and standard deduction of a single filer, which is why the same income can produce a meaningfully different tax bill depending on filing status.
This calculator provides estimates for general informational purposes only and is not tax advice. It does not include state tax, payroll tax, credits or itemized deductions. Consult a tax professional or the IRS directly for guidance on your specific situation.