US Tax Calculator: Estimate Federal Income Tax
Estimate your US federal income tax for 2026 (1 January – 31 December 2026) or any year back to 2022, for every filing status, using the tax brackets and standard deductions published by the Internal Revenue Service (IRS).
- Last updated:
- Tax year:
- 2026 (returns filed in 2027)
Income tax calculator
Where are you calculating tax?
Your US federal estimate will appear here
- Each bracket used and the tax in it
- The IRS Tax Table method under $100,000
- Monthly and yearly figures
How the US tax calculator works
- Pick the tax year and your filing status.
- Enter your income before deductions, or your taxable income if you already know it (Form 1040, line 15).
- The calculator subtracts the standard deduction for your status, including the extra amount if you or your spouse are 65 or older or blind, or your own deduction amount.
- It taxes each slice of taxable income at its bracket's rate and adds the slices. Below $100,000 of taxable income it reproduces the IRS Tax Table method, as Form 1040 requires.
You see the federal tax for the year and per month, your average rate and your top (marginal) rate, with each step and its IRS source. Calculations run entirely in your browser.
Which tax year is used
The US tax year is the calendar year. The calculator opens on 2026, using Rev. Proc. 2025-32 as published by the IRS (inflation adjustments for 2026, reflecting Public Law 119-21, the One, Big, Beautiful Bill Act). Returns for 2026 are filed in 2027. Earlier years use their own published brackets.
Federal income tax brackets for 2026
Federal income tax is progressive: each rate applies only to the part of taxable income that falls inside its bracket. Moving into a higher bracket does not raise the tax on the income below it.
| Rate | Taxable income | Tax |
|---|---|---|
| 10% | Up to $12,400 | 10% of taxable income |
| 12% | Over $12,400 up to $50,400 | $1,240 + 12% of the amount over $12,400 |
| 22% | Over $50,400 up to $105,700 | $5,800 + 22% of the amount over $50,400 |
| 24% | Over $105,700 up to $201,775 | $17,966 + 24% of the amount over $105,700 |
| 32% | Over $201,775 up to $256,225 | $41,024 + 32% of the amount over $201,775 |
| 35% | Over $256,225 up to $640,600 | $58,448 + 35% of the amount over $256,225 |
| 37% | Over $640,600 | $192,979.25 + 37% of the amount over $640,600 |
| Rate | Taxable income | Tax |
|---|---|---|
| 10% | Up to $24,800 | 10% of taxable income |
| 12% | Over $24,800 up to $100,800 | $2,480 + 12% of the amount over $24,800 |
| 22% | Over $100,800 up to $211,400 | $11,600 + 22% of the amount over $100,800 |
| 24% | Over $211,400 up to $403,550 | $35,932 + 24% of the amount over $211,400 |
| 32% | Over $403,550 up to $512,450 | $82,048 + 32% of the amount over $403,550 |
| 35% | Over $512,450 up to $768,700 | $116,896 + 35% of the amount over $512,450 |
| 37% | Over $768,700 | $206,583.50 + 37% of the amount over $768,700 |
| Rate | Taxable income | Tax |
|---|---|---|
| 10% | Up to $12,400 | 10% of taxable income |
| 12% | Over $12,400 up to $50,400 | $1,240 + 12% of the amount over $12,400 |
| 22% | Over $50,400 up to $105,700 | $5,800 + 22% of the amount over $50,400 |
| 24% | Over $105,700 up to $201,775 | $17,966 + 24% of the amount over $105,700 |
| 32% | Over $201,775 up to $256,225 | $41,024 + 32% of the amount over $201,775 |
| 35% | Over $256,225 up to $384,350 | $58,448 + 35% of the amount over $256,225 |
| 37% | Over $384,350 | $103,291.75 + 37% of the amount over $384,350 |
| Rate | Taxable income | Tax |
|---|---|---|
| 10% | Up to $17,700 | 10% of taxable income |
| 12% | Over $17,700 up to $67,450 | $1,770 + 12% of the amount over $17,700 |
| 22% | Over $67,450 up to $105,700 | $7,740 + 22% of the amount over $67,450 |
| 24% | Over $105,700 up to $201,750 | $16,155 + 24% of the amount over $105,700 |
| 32% | Over $201,750 up to $256,200 | $39,207 + 32% of the amount over $201,750 |
| 35% | Over $256,200 up to $640,600 | $56,631 + 35% of the amount over $256,200 |
| 37% | Over $640,600 | $191,171 + 37% of the amount over $640,600 |
Standard deduction for 2026
The standard deduction is subtracted from your income before tax is worked out. You take it or itemize your deductions, whichever is larger, but not both.
| Filing status | Amount |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
| Qualifying surviving spouse | $32,200 |
Filing status explained
Your filing status sets your brackets and standard deduction. It depends mainly on whether you are married on the last day of the year.
- Single: Unmarried (or legally separated) on the last day of the year and not qualifying for another status.
- Married filing jointly: Married couples who file one return together and combine their income and deductions.
- Married filing separately: Married people who each file their own return. Usually more tax than filing jointly, but sometimes useful.
- Head of household: Unmarried and paid more than half the cost of keeping up a home for a qualifying person.
- Qualifying surviving spouse: For up to two years after the year a spouse died, if you have a dependent child and meet the other conditions. Uses the joint brackets.
The IRS explains each status in Publication 501 (opens in a new tab).
Important assumptions
- Federal income tax on ordinary income only.
- Not included: state and local income tax, Social Security and Medicare (payroll) taxes, self-employment tax, the alternative minimum tax, the net investment income tax, lower rates on long-term capital gains and qualified dividends, tax credits, and the temporary deductions for 2025 to 2028.
- A custom deduction amount replaces the standard deduction; itemized-deduction rules are not checked.
- The result is not a refund or balance due: withholding and estimated payments are not taken into account.
Official IRS sources
Figures were checked against these IRS publications on 5 October 2026:
- Rev. Proc. 2025-32: section 4.01 tax rate tables (Tables 1–4); section 4.14 standard deduction ($32,200 / $24,150 / $16,100 / $16,100) and additional amounts ($1,650 / $2,050) (opens in a new tab)
- IR-2025-103: IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill (opens in a new tab)
- Instructions for Form 1040: Line 16 (Tax Table for taxable income under $100,000; Tax Computation Worksheet for $100,000 or more) (opens in a new tab)
- IRS: When to file (opens in a new tab)
US tax calculator FAQ
Disclaimer
This calculator provides estimates for informational purposes. Special tax regimes, including export-of-services and IT/ITeS concessions, are subject to statutory definitions, eligibility requirements and other conditions. Actual liability may differ based on the taxpayer's complete circumstances. Verify eligibility using current FBR guidance or a qualified tax professional before filing.
Also estimate your Pakistan income tax.