Find your federal tax bracket, your real (effective) tax rate, and how much income tax you'll pay, with state income tax for all 50 states.
2026 federal brackets and standard deductions from IRS Rev. Proc. 2025-32. Includes the age-65 additional standard deduction, the 2025–2028 senior deduction and the Child Tax Credit (non-refundable part). State tax uses 2026 state brackets; local taxes not included.
Each bar shows how much of your taxable income falls in that bracket. Only the dollars inside a bracket are taxed at its rate.
| Income | $0 |
| Federal Income Tax | $0 |
| State Income Tax | $0 |
| Social Security + Medicare | $0 |
| Total Taxes | $0 |
| Take-Home (after pre-tax deductions) | $0 |
| Rate | Taxable income | Tax owed |
|---|---|---|
| 10% | $0 – $12,400 | 10% of taxable income |
| 12% | $12,401 – $50,400 | $1,240 + 12% over $12,400 |
| 22% | $50,401 – $105,700 | $5,800 + 22% over $50,400 |
| 24% | $105,701 – $201,775 | $17,966 + 24% over $105,700 |
| 32% | $201,776 – $256,225 | $41,024 + 32% over $201,775 |
| 35% | $256,226 – $640,600 | $58,448 + 35% over $256,225 |
| 37% | Over $640,600 | $192,979 + 37% over $640,600 |
| Filing status | Standard deduction | Extra if 65+ |
|---|---|---|
| Single | $16,100 | +$2,050 |
| Married filing jointly | $32,200 | +$1,650 per spouse |
| Head of household | $24,150 | +$2,050 |
Plus the senior deduction: $6,000 per person 65+ (2025–2028), reduced by 6% of income over $75,000 single / $150,000 joint. Source: IRS Rev. Proc. 2025-32 and the One Big Beautiful Bill Act.
For 2026 there are seven federal rates: 10%, 12%, 22%, 24%, 32%, 35% and 37% (IRS Rev. Proc. 2025-32). For single filers they apply to taxable income up to $12,400 (10%), $50,400 (12%), $105,700 (22%), $201,775 (24%), $256,225 (32%) and $640,600 (35%), with 37% above that. Married couples filing jointly get thresholds about twice as high: $24,800, $100,800, $211,400, $403,550, $512,450 and $768,700. The full tables for all filing statuses are above.
Your bracket is based on taxable income, which is your income after pre-tax deductions and the standard deduction, not your salary. A single filer earning $60,000 has $43,900 of taxable income after the $16,100 standard deduction, which puts them in the 12% bracket. At $100,000 the taxable income is $83,900, in the 22% bracket. Enter your income above to see your exact bracket and how far you are from the next one.
Your marginal rate is the rate on your last dollar of income, which is your tax bracket. Your effective rate is your total tax divided by your total income. A single filer earning $100,000 in 2026 is in the 22% bracket but pays about $13,170 in federal income tax, an effective rate of about 13.2%, because the first dollars are taxed at 10% and 12% and the standard deduction isn't taxed at all.
No. Only the dollars above the bracket threshold are taxed at the higher rate. If a raise takes a single filer's taxable income from $50,000 to $52,000, only the $1,600 above $50,400 is taxed at 22%; everything below is taxed exactly as before. A raise can never lower your take-home pay through federal income tax brackets.
In 2026, a single filer with a $100,000 salary and the standard deduction pays about $13,170 in federal income tax (13.2% effective, 22% bracket). A married couple filing jointly on $100,000 pays about $7,640 (7.6% effective, 12% bracket). Social Security and Medicare add another $7,650, and state income tax depends on where you live, which the calculator above includes.
The 2026 standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household (IRS Rev. Proc. 2025-32). You can take it or itemize deductions such as mortgage interest, state and local taxes and charitable gifts, whichever is larger. Most people take the standard deduction.
If you're 65 or older by the end of 2026, you get an extra $2,050 on top of the standard deduction if you're single or head of household, or $1,650 per qualifying spouse if married. On top of that, the 2025 tax law added a separate senior deduction of $6,000 per person 65 or older for 2025 through 2028, which shrinks by 6% of income above $75,000 (single) or $150,000 (joint). A single 65-year-old earning under $75,000 can deduct $24,150 in total: $16,100 + $2,050 + $6,000.
Start with your income and subtract pre-tax deductions like 401(k) and HSA contributions to get adjusted gross income. Subtract the standard deduction (or your itemized deductions) and any other deductions such as the senior deduction to get taxable income. Run taxable income through the brackets, 10% on the first slice, 12% on the next and so on, then subtract credits like the $2,200-per-child Child Tax Credit. The result is your federal income tax.
Nine states have no tax on wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. You still pay federal income tax, Social Security and Medicare there. Pick your state in the calculator above to see your state income tax next to your federal tax.