Should I include the standard deduction?

Yes — subtract it from your gross income before entering. Standard deduction 2024: $14,600 single / $29,200 MFJ / $21,900 HoH. 2025: $15,000 / $30,000 / $22,500 (or $15,750 / $31,500 / $23,625 post-OBBBA). 2026 per IRS Rev. Proc. 2025-32: $16,100 single / $32,200 MFJ / $24,150 HoH.

What about state taxes?

This calculator covers federal only. State taxes vary widely — California, Hawaii, NJ have their own brackets; Texas, Florida, Washington, Nevada have no state income tax.

Where do the 2026 brackets come from?

IRS Revenue Procedure 2025-32 (released October 2025) — the annual inflation-adjustment publication. The 2026 inflation adjustments incorporate the One Big Beautiful Bill Act (OBBBA) which made the post-2017 TCJA rate structure permanent.

Should I include the standard deduction?

Yes — subtract it from your gross income before entering. Standard deduction 2024: $14,600 single / $29,200 MFJ / $21,900 HoH. 2025: $15,000 / $30,000 / $22,500 (or $15,750 / $31,500 / $23,625 post-OBBBA). 2026 per IRS Rev. Proc. 2025-32: $16,100 single / $32,200 MFJ / $24,150 HoH.

What about state taxes?

This calculator covers federal only. State taxes vary widely — California, Hawaii, NJ have their own brackets; Texas, Florida, Washington, Nevada have no state income tax.

Where do the 2026 brackets come from?

IRS Revenue Procedure 2025-32 (released October 2025) — the annual inflation-adjustment publication. The 2026 inflation adjustments incorporate the One Big Beautiful Bill Act (OBBBA) which made the post-2017 TCJA rate structure permanent.

Tax Bracket Calculator

US federal income tax owed using the 2024, 2025, or 2026 IRS brackets — by filing status (Single / MFJ / MFS / HoH). Shows marginal rate, effective rate, tax owed, take-home pay, and an optional auto-subtract of the standard deduction.

Result

Federal income tax

$13,412.00

Effective tax ratetax ÷ taxable income15.78%
Marginal tax raterate on your next dollar22%
Take-home (after fed income tax only)gross input minus federal income tax — excludes FICA / state$71,588.00
10% bracket ($0–$12,400)$12,400.00 → $1,240.00
12% bracket ($12,400–$50,400)$38,000.00 → $4,560.00
22% bracket ($50,400–$105,700)$34,600.00 → $7,612.00

22% marginal · 15.8% effective

Your status (single, 2026)

Effective 15.78% on $85,000.00 taxable income.

$13,412.00

If filed Single

Same taxable income, single filer.

$13,412.00

If filed Married Jointly

Same taxable income, MFJ — typically lowest tax for couples at higher brackets.

$9,704.00

If filed Married Filing Separately

Same taxable income, MFS — brackets identical to Single except the 35% bracket caps lower.

$13,412.00

If filed Head of Household

$11,601.00

Source: IRS Revenue Procedure 2025-32 — 2026 inflation-adjusted tax brackets and standard deduction.

Not financial advice — Federal-only — state income tax varies (CA/HI/NJ have their own progressive brackets; TX/FL/WA/NV/SD/AK/WY/TN/NH have none). FICA, ACA premium subsidies, AMT, and credits (CTC, EITC, etc.) are not modeled here. Standard deduction 2024: $14,600 single / $29,200 MFJ / $21,900 HoH; 2025: $15,000 / $30,000 / $22,500 (post-OBBBA: $15,750 / $31,500 / $23,625); 2026: $16,100 / $32,200 / $24,150 per Rev. Proc. 2025-32.

How to use this calculator

Enter your taxable income — gross income minus standard deduction (or itemized).
Pick the tax year (2024, 2025, or 2026).
Select your filing status.
Read the bracket-by-bracket breakdown to see where your income lands.

About this tool

The US federal income tax is progressive — different chunks of your income are taxed at different rates. This calculator walks the 2024, 2025, or 2026 federal tax brackets bracket-by-bracket so you can see exactly how much tax each portion of your income owes. The "marginal rate" is the rate on your next dollar earned (relevant for raise decisions), while the "effective rate" is your overall percentage (lower than marginal, because the lower brackets weighed your average down). Note: this assumes "taxable income" — that's your income after the standard or itemized deduction. Most filers use the standard deduction ($16,100 single / $32,200 MFJ for 2026).

Frequently asked

Marginal: rate on your next dollar (used for raise/investment decisions). Effective: total tax ÷ total income (your actual average). They differ because lower brackets pull your average down.