2026
Standard deduction rises to $16,100
Up from $15,750 for 2025 for a single filer, and from $31,500 to $32,200 for joint filers. Every bracket threshold moved up as well, so identical pay produces slightly less federal tax in 2026 than in 2025.
United States Income Tax Calculator 2026
Seven federal brackets, a flat standard deduction, and FICA on top — state income tax is separate and not included here.
Figures last reviewed
Calculate Income Tax
Enter your income details to see your tax breakdown
- Standard deduction
- $16,100
- Bracket range
- 10% – 37%
- Social Security
- 6.2% to $184,500
- Medicare
- 1.45%
United States tax overview
US federal income tax is progressive across seven brackets running from 10% to 37%. Only the portion of income falling inside each band is taxed at that band's rate, so reaching a higher bracket never reduces take-home pay.
Before any of that applies, the standard deduction of $16,100 for a single filer comes off gross income. Roughly nine in ten filers take it rather than itemising.
FICA is separate and is not affected by the standard deduction: Social Security at 6.2% on the first $184,500 of wages, and Medicare at 1.45% on every dollar with no cap. This calculator covers federal tax and FICA only — state and local income taxes vary widely and are not included.
United States tax at a glance
- Standard deduction (single)
- $16,100 — 2026
- Standard deduction (married filing jointly)
- $32,200
- Standard deduction (head of household)
- $24,150
- Social Security
- 6.2% of wages — capped at $184,500 of earnings
- Medicare
- 1.45% of wages — no upper limit
- Additional Medicare
- 0.9% — on wages above $200,000 (single)
- Top marginal rate
- 37% — taxable income above $640,600
- Filing deadline
- 15 April 2027 — for the 2026 tax year
Tax rates and brackets
Federal income tax — single filer, 2026
| Taxable income | Rate | Notes |
|---|---|---|
| $0 – $12,400 | 10% | |
| $12,400 – $50,400 | 12% | |
| $50,400 – $105,700 | 22% | |
| $105,700 – $201,775 | 24% | |
| $201,775 – $256,225 | 32% | |
| $256,225 – $640,600 | 35% | |
| $640,600 and above | 37% |
These bands apply to taxable income — gross pay after the $16,100 standard deduction, not to gross pay itself.
Federal income tax — married filing jointly, 2026
| Taxable income | Rate | Notes |
|---|---|---|
| $0 – $24,800 | 10% | |
| $24,800 – $100,800 | 12% | |
| $100,800 – $211,400 | 22% | |
| $211,400 – $403,550 | 24% | |
| $403,550 – $512,450 | 32% | |
| $512,450 – $768,700 | 35% | |
| $768,700 and above | 37% |
Against a standard deduction of $32,200.
How United States tax is calculated
Subtract the standard deduction
$16,100 comes off gross income for a single filer, $32,200 for a couple filing jointly. What remains is taxable income. You can itemise instead, but only if your deductible expenses exceed these amounts.
Apply the brackets to taxable income, band by band
Each band taxes only the income inside it. At $80,000 gross, taxable income of $63,900 is taxed at 10% on the first $12,400, 12% on the next slice, and 22% only on the part above $50,400 — an average federal rate of 10.96%, well below the 22% top band.
Add Social Security, up to the wage base
6.2% applies to the first $184,500 of wages. Above that, no further Social Security tax is due, so very high earners see their effective FICA rate fall as income rises.
Add Medicare, with no cap
1.45% applies to every dollar of wages. An extra 0.9% applies above $200,000 for single filers. Unlike Social Security there is no ceiling.
What you take home on $80,000
$80,000 gross per year, single filer
Standard deduction, no dependants, federal tax and FICA only — state tax not included.
| Component | Monthly | Annual |
|---|---|---|
| Gross salary | $6,666.67 | $80,000.00 |
| Standard deduction | ($1,341.67) | ($16,100.00) |
| Taxable income | $5,325.00 | $63,900.00 |
| Federal income tax | ($730.83) | ($8,770.00) |
| Social Security (6.2%) | ($413.33) | ($4,960.00) |
| Medicare (1.45%) | ($96.67) | ($1,160.00) |
| Net take-home pay | $5,425.83 | $65,110.00 |
| Effective tax rate (federal + FICA) | 18.61% | |
So if your gross salary is $80,000 a year in the US, your federal take-home pay is $5,425.83 a month — $65,110.00 over the year. That is an effective rate of 18.61% even though the top band you reach is 22%, because the standard deduction and the lower bands come first. State income tax, where your state levies one, comes out of that figure as well.
Computed from the same rates and the same order of operations the calculator uses, so this table and the calculator cannot disagree.
What changed in United States
2025
The One Big Beautiful Bill Act raised the 2025 standard deduction retroactively
The OBBBA amended §63(c)(7) and superseded the originally published 2025 figures: single moved from $15,000 to $15,750, joint from $30,000 to $31,500, and head of household from $21,900 to $23,625. Calculators that were not updated over-taxed 2025 income.
2026
Social Security wage base rises to $184,500
Up from $176,100 in 2025. Earnings above the base attract no further Social Security tax, so the increase costs high earners an extra $520.80 a year at most.
United States tax questions
What are the federal income tax brackets for 2026?
Seven bands: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer the 10% band runs to $12,400 of taxable income and the 37% band starts above $640,600. The bands apply to taxable income after the standard deduction, not to gross pay.
Does moving into a higher tax bracket reduce my take-home pay?
No. Only the income inside a band is taxed at that band’s rate. Earning one dollar more that crosses into the 24% band means that single dollar is taxed at 24% — everything below stays where it was. A raise always leaves you with more after tax.
What is the standard deduction for 2026?
$16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for heads of household. You itemise instead only when your deductible expenses come to more than these amounts.
Why is FICA taken from my whole salary when income tax is not?
Because FICA is charged on wages, not on taxable income — the standard deduction does not reduce it. Social Security stops at $184,500 of wages, but Medicare has no ceiling at all.
Does this calculator include state income tax?
No. It covers federal income tax and FICA. State income tax ranges from nothing at all in states such as Texas and Florida to over 13% at the top in California, so it has to be added separately depending on where you live.
What if I am married or head of household?
Both the brackets and the standard deduction change. Head of household is the most commonly missed: it carries a $24,150 deduction and wider low bands than filing single, and is available to unmarried filers who maintain a home for a qualifying dependant.
When is the filing deadline for the 2026 tax year?
15 April 2027 for most filers. An extension gives you until October to file the return but not to pay — tax owed is still due in April, and interest runs from then.
Sources and review
- Rev. Proc. 2025-32 — 2026 inflation adjustments — Internal Revenue Service
- Tax inflation adjustments for tax year 2026 — Internal Revenue Service
- Contribution and benefit base — Social Security Administration
- Topic no. 751 — Social Security and Medicare withholding rates — Internal Revenue Service