Income Tax Calculator
Estimate your U.S. federal ordinary income tax, taxable income, marginal rate, and effective rate by tax year and filing status.
U.S. federal income tax only • Not state, local, payroll, or capital gains tax
Standard deduction for 2026 · Single: $16,100.00
Your highest applicable federal income tax bracket is 22%, but your entire taxable income is not taxed at 22%. Different portions are taxed at different marginal rates.
This does not represent full take-home pay because other taxes and payroll deductions are not included.
Gross Income → Deduction → Taxable Income
Your Estimated Income Breakdown
Marginal vs Effective Tax Rate
This is the tax rate applied to the highest portion of taxable income reached by your estimate.
This represents estimated federal income tax as a percentage of gross income.
Being in the 22% bracket does not mean all of your income is taxed at 22%.
How Your Federal Tax Is Distributed
| Tax Rate | Taxable Income in Bracket | Estimated Tax |
|---|---|---|
| 10% | $12,400.00 | $1,240.00 |
| 12% | $38,000.00 | $4,560.00 |
| 22% | $13,500.00 | $2,970.00 |
This U.S. federal income tax calculator estimates the federal ordinary income tax owed on your gross income, based on the tax year, filing status, and standard or custom deduction you select. It applies the actual progressive federal tax bracket structure for that year and filing status, so you can see how different portions of your taxable income are taxed at different marginal rates rather than one flat rate.
Enter your tax year, filing status, and gross income, and the calculator returns your estimated taxable income, total federal tax, marginal tax rate, effective tax rate, and a bracket-by-bracket breakdown.
How Federal Income Tax Works
U.S. federal income tax uses a progressive bracket system. After the deduction modeled by this calculator, different portions of taxable income are taxed at different rates. Moving into a higher bracket does not cause all of your income to be taxed at that higher rate — only the slice of taxable income within each bracket is taxed at that bracket’s rate.
What Changes Your Federal Tax Estimate?
Higher taxable income may cause additional portions of income to fall into higher marginal brackets.
Filing status changes bracket thresholds and standard deduction amounts.
The deduction modeled by the calculator reduces estimated taxable income.
Federal bracket thresholds and deduction amounts can change between tax years.
What This Calculator Includes
- •U.S. federal ordinary income tax estimate
- •Selected tax year
- •Selected filing status
- •Standard or custom deduction
- •Progressive federal income tax brackets
- •Estimated marginal tax rate
- •Estimated effective federal income tax rate
What This Calculator Does Not Include
- •State income tax
- •Local income tax
- •Social Security tax
- •Medicare tax
- •Tax credits
- •Alternative Minimum Tax
- •Capital gains tax treatment
- •Self-employment tax
- •Net Investment Income Tax
- •Detailed itemized deduction eligibility
- •Special tax situations
- •Tax withholding/refund calculation
- •Full tax-return preparation
This calculator provides a simplified estimate for planning and educational purposes. It is not tax preparation or personalized tax advice.
Federal Income Tax Examples
| Scenario | Deduction Used | Taxable Income | Est. Federal Tax | Marginal Rate | Effective Rate |
|---|---|---|---|---|---|
| $50,000.00 • Single • 2026 | $16,100.00 | $33,900.00 | $3,820.00 | 12% | 7.6% |
| $80,000.00 • Single • 2026 | $16,100.00 | $63,900.00 | $8,770.00 | 22% | 11% |
| $100,000.00 • Married Filing Jointly • 2026 | $32,200.00 | $67,800.00 | $7,640.00 | 12% | 7.6% |
| $150,000.00 • Head of Household • 2026 | $24,150.00 | $125,850.00 | $20,991.00 | 24% | 14% |
Each example uses the standard deduction for the listed tax year and filing status, run through the same calculation engine as the calculator above.
Common Tax Calculator Mistakes
Federal brackets are progressive. Only the portion of taxable income within a bracket is taxed at that bracket’s rate.
Bracket thresholds and deductions vary by filing status.
Tax bracket thresholds and deductions can change annually.
Estimated federal tax is not automatically the amount owed when filing. Amounts already withheld or paid are not modeled by this calculator.
Other taxes, such as state, local, Social Security, and Medicare, may apply separately.
Certain investment income can receive different tax treatment.
The calculator does not model every deduction, credit, income type, or tax rule.
How to Use the Income Tax Calculator
- Select the tax year.
- Choose your filing status.
- Enter your annual gross income.
- Choose the standard deduction or enter a custom deduction.
- Select Calculate.
- Review your estimated taxable income and federal income tax.
- Check your marginal and effective tax rates.
- Open the tax-bracket breakdown to see how portions of taxable income are taxed.
Frequently Asked Questions
What does this income tax calculator estimate?
It estimates your U.S. federal ordinary income tax for a selected tax year and filing status, based on your gross income and either the standard deduction or a custom deduction amount you enter.
What is taxable income?
Taxable income is the amount left after subtracting your deduction from your gross income. Federal tax brackets are applied to this amount, not to your full gross income.
What is a marginal tax rate?
Your marginal tax rate is the rate applied to the highest portion of your taxable income — the rate on your last dollar earned, not on your entire income.
What is an effective tax rate?
Your effective tax rate is your total estimated federal income tax divided by your gross income, expressed as a percentage. It is almost always lower than your marginal rate.
Is all of my income taxed at my highest tax bracket?
No. Federal income tax is progressive, so only the portion of your taxable income that falls within a given bracket is taxed at that bracket’s rate. Lower portions are taxed at lower rates.
What is the standard deduction?
The standard deduction is a fixed dollar amount, set annually by the IRS and based on filing status, that reduces your taxable income without needing to itemize individual deductions.
Does this calculator include state income tax?
No. This calculator estimates U.S. federal income tax only. State and local income tax rules vary by location and are not included.
Does this calculator include Social Security and Medicare taxes?
No. Social Security and Medicare (FICA) taxes are separate payroll taxes and are not included in this federal income tax estimate.
Does this calculator include tax credits?
No. Tax credits directly reduce tax owed and are not modeled here. This calculator estimates tax based on income, deduction, and bracket rates only.
Why might my actual federal income tax differ from this estimate?
Your actual return may include additional income types, itemized deductions, tax credits, withholding already paid, or other adjustments that this simplified estimate does not account for.
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Last updated: September 27, 2026.