Income Tax Calculator 2026: Federal Brackets, Deductions & Tax Liability
The US federal income tax system uses seven progressive brackets for 2026: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. Your marginal tax rate — the rate on your last dollar of income — is different from your effective tax rate, which is the average rate across all your income. A single filer earning $90,000 falls in the 22% bracket but pays an effective federal rate of approximately 14.5% after the standard deduction, because the first portions of income are taxed at lower rates.
The standard deduction for 2026 is estimated at $15,000 for single filers and $30,000 for married filing jointly. This amount is subtracted from your gross income before tax brackets apply, making it the single largest tax break for most Americans. Itemizing deductions (mortgage interest, state and local taxes up to $10,000, charitable contributions) only makes sense if your total exceeds the standard deduction — which applies to fewer than 10% of filers since the 2017 TCJA changes.
This calculator helps you understand your salary in the context of federal tax brackets by converting between all pay frequencies. While it does not compute your exact tax liability (which depends on filing status, credits, and specific deductions), it provides the salary conversion framework you need alongside the tax bracket data to estimate your federal income tax burden for 2026.
Key Data & Statistics
| Metric | Value |
|---|---|
| 10% Bracket (Single) | $0 - $11,925 (est.) |
| 12% Bracket (Single) | $11,926 - $48,475 (est.) |
| 22% Bracket (Single) | $48,476 - $103,350 (est.) |
| 24% Bracket (Single) | $103,351 - $197,300 (est.) |
| 32% Bracket (Single) | $197,301 - $250,525 (est.) |
| 35% Bracket (Single) | $250,526 - $626,350 (est.) |
| 37% Bracket (Single) | Over $626,350 (est.) |
| Standard Deduction (Single) | $15,000 (est. 2026) |
Pre-Calculated Examples
| Scenario | Gross | Net / Result | Details |
|---|---|---|---|
| $50K Income | $50,000 | $3,800 federal tax | Effective rate ~7.6% (after $15K std deduction) |
| $75K Income | $75,000 | $8,300 federal tax | Effective rate ~11.1% (22% marginal bracket) |
| $100K Income | $100,000 | $13,600 federal tax | Effective rate ~13.6% (22% marginal bracket) |
| $150K Income | $150,000 | $25,600 federal tax | Effective rate ~17.1% (24% marginal bracket) |
| $250K Income | $250,000 | $53,300 federal tax | Effective rate ~21.3% (35% marginal bracket) |
Calculate Your Salary
Salary Information
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Who Uses This Calculator?
Tax bracket awareness
Understand which federal tax bracket your income falls into and how much additional income will be taxed at the next marginal rate.
Standard vs itemized decision
Compare the standard deduction against your total itemizable deductions to determine which reduces your tax bill more.
Estimated tax payments
Freelancers and self-employed workers can estimate quarterly tax payments by calculating their expected annual federal tax liability.
Year-end tax planning
Project your annual income to determine if additional deductions, retirement contributions, or income deferral could lower your tax bracket before year-end.