Income Tax Calculator 2026
Estimate your federal and state income taxes — including FICA, deductions, and per-paycheck breakdown.
Your Tax Information
+ Deductions: 401k, HSA, Other
2026 limit: $23,500
2026 limit: $4,300 (self-only)
Health insurance premiums, FSA, etc.
Tax Breakdown
Annual| Tax | Rate | Annual Amount |
|---|
Federal Tax Bracket Detail
How your income is taxed across each bracket:
How Federal Income Taxes Work in 2026
The US federal income tax system is progressive: you pay different rates on different portions of your income, not a single flat rate on everything. This is the most misunderstood aspect of American taxes, and it's why your "tax bracket" doesn't mean all your income is taxed at that rate.
For example, if you're a single filer earning $75,000 in 2026: first subtract the $15,000 standard deduction, leaving $60,000 taxable income. The first $11,925 is taxed at 10%, the next $36,550 at 12%, and the remaining $11,525 at 22%. Your marginal rate is 22%, but your effective federal rate is roughly 13%.
2026 Federal Tax Brackets (Single Filer)
| Rate | Taxable Income | Tax on Bracket |
|---|---|---|
| 10% | $0 – $11,925 | up to $1,193 |
| 12% | $11,926 – $48,475 | up to $4,386 |
| 22% | $48,476 – $103,350 | up to $12,073 |
| 24% | $103,351 – $197,300 | up to $22,536 |
| 32% | $197,301 – $250,525 | up to $17,030 |
| 35% | $250,526 – $626,350 | up to $131,578 |
| 37% | Over $626,350 | 37% on excess |
Source: IRS Rev. Proc. 2025-61 (projected 2026 inflation-adjusted brackets)
FICA: Social Security and Medicare
FICA taxes fund Social Security and Medicare and are separate from income tax. They're applied before any deductions, on every dollar of earned income (wages and self-employment income).
- Social Security: 6.2% on wages up to $176,100 (2026 wage base). Capped at $10,918/year.
- Medicare: 1.45% on all wages. Plus an additional 0.9% on wages over $200,000 (single) / $250,000 (MFJ).
Your employer matches the 6.2% Social Security and 1.45% Medicare on their end. Self-employed individuals pay both halves (15.3%) but can deduct the employer half.
Standard vs. Itemized Deductions
Before calculating tax, you reduce your income by either the standard deduction or your itemized deductions — whichever is larger. The 2026 standard deductions are:
- Single: $15,000
- Married Filing Jointly: $30,000
- Head of Household: $22,500
- Married Filing Separately: $15,000
Itemized deductions include mortgage interest, charitable contributions, state/local taxes (capped at $10,000), and unreimbursed medical expenses over 7.5% of AGI. Most taxpayers take the standard deduction since the 2018 Tax Cuts and Jobs Act nearly doubled standard amounts.
Pre-Tax Deductions: Your Best Tax Tool
Pre-tax contributions to a traditional 401k, 403b, HSA, or FSA reduce your taxable income — lowering both federal and state income tax. The 2026 contribution limits are:
- 401k/403b: $23,500 ($31,000 if age 50+, with catch-up)
- HSA (self-only): $4,300; (family) $8,550
- FSA: $3,300
If you're in the 22% federal bracket and contribute $10,000 to a 401k, you save $2,200 in federal tax, plus state tax savings on top. The contribution isn't free money — you'll pay taxes when you withdraw in retirement — but the deferral compounds meaningfully over decades.
State Income Taxes
State income taxes vary enormously. California tops the chart at a 13.3% top rate. Nine states — including Texas, Florida, and Nevada — collect no state income tax at all. Most states conform to the federal standard deduction, though some have their own deduction structures.
For states with flat rates, the calculation is simple: multiply your state taxable income by the flat rate. Progressive states use their own bracket tables. Our calculator applies each state's 2026 brackets or flat rates for an accurate estimate.
Frequently Asked Questions
Federal and state income taxes are calculated through brackets, deductions, and FICA. Understanding how the tax system works helps you make better decisions about deductions, contributions, and withholdings throughout the year.
What are the 2026 federal income tax brackets?
For single filers in 2026: 10% up to $11,600, 12% up to $47,150, 22% up to $100,525, 24% up to $191,950, 32% up to $243,725, 35% up to $609,350, 37% above $609,350. Brackets are doubled for married filing jointly. These adjust annually for inflation.
What's the standard deduction for 2026?
For 2026: Single = $15,000, Married Filing Jointly = $30,000, Head of Household = $22,500. Most people take the standard deduction since the 2017 tax law raised it significantly. You'd only itemize if your deductible expenses (mortgage interest, charity, state taxes) exceed these amounts.
How is FICA tax calculated and is there a cap?
FICA = 7.65% of wages: 6.2% Social Security + 1.45% Medicare. Social Security tax stops at $168,600 (2026 wage base). Medicare has no cap, plus an additional 0.9% on wages above $200,000 (single) or $250,000 (married). Self-employed pay double (15.3%) but deduct half.
How do tax brackets actually work? Am I taxed at one rate?
No — that's the most misunderstood thing about taxes. Brackets are marginal: only income within each bracket gets taxed at that rate. So at $80,000 single income in 2026: first $11,600 taxed at 10%, next $35,550 at 12%, next $32,850 at 22%. Effective rate is much lower than top marginal rate.
Can I lower my taxable income with 401(k) contributions?
Yes — traditional 401(k) contributions reduce your taxable income dollar-for-dollar. Contributing the 2026 max of $23,500 saves $5,170 in federal tax if you're in the 22% bracket, plus state tax savings. HSA contributions ($4,150 single) also reduce taxable income.