Federal Income Tax Calculator 2026

Estimate your 2026 federal income tax, bracket by bracket. Enter your income, filing status, deductions and dependents to see your effective rate and your estimated refund or amount owed.

Filing status

Wages and other taxable income, before deductions.

401(k), HSA, health premiums and other pre-tax items.

Adds to the standard deduction and qualifies for the $6,000 senior deduction.

$2,200 child tax credit each.

Age 17 and older or other relatives: $500 credit each.

Only used if larger than your standard deduction.

From your pay stubs, projected for the full year. Shows a refund or amount owed.

Estimated 2026 federal income tax

$5,020

Effective rate

8.4%

Top bracket

12.0%

Taxable income

$43,900

Standard deduction

$16,100

Income after pre-tax items$60,000
Deduction− $16,100
Tax from brackets$5,020

Where your tax comes from

BracketIncome taxed in itTax
10.0%$12,400$1,240
12.0%$31,500$3,780

Estimate only, for the 2026 tax year. It does not include capital gains, self-employment tax, other credits or the refundable part of the child tax credit. To set your paycheck withholding, use the W-4 calculator.

How this calculator works

It follows the same steps as the return. Income minus pre-tax items gives your adjusted income. Subtract the larger of the standard deduction or your itemized deductions, and, if you are 65 or older, the new senior deduction. The result is taxed using the 2026 brackets (see the full 2026 bracket tables), and the child and dependent credits then reduce the tax.

Income tax, withholding and what you owe

The number above is your tax for the year. Your employer collects it in advance through withholding, based on your W-4. If more is withheld than the tax, you get a refund; if less, you owe the difference. To close the gap, read how much federal tax should be withheld, then use the withholding calculator or the W-4 calculator to set each paycheck, or the paycheck calculator to see take-home pay. For how the system fits together, see how tax withholding works.

Frequently asked questions

How is federal income tax calculated?
Start with your income, subtract pre-tax items to get adjusted income, then subtract the larger of the standard deduction or your itemized deductions. The result, your taxable income, is taxed in layers: the first slice at 10%, the next at 12%, and so on. Credits such as the child tax credit then reduce the tax.
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married filing jointly and $24,150 for head of household. People 65 or older get an extra $2,050 (unmarried) or $1,650 (married) each, plus the new $6,000 senior deduction if their income is below the limit.
What is the difference between my tax bracket and my effective tax rate?
Your bracket is the rate on your last dollar of taxable income. Your effective rate is your total tax divided by your total income, and it is always lower because the first dollars are taxed at lower rates.
Is this the same as my paycheck withholding?
No. This estimates your full-year tax on the return you file. Withholding is the prepayment taken from each paycheck, set by your W-4. Use the W-4 calculator to match withholding to this number.
Does this include Social Security, Medicare or state tax?
No. It estimates federal income tax only. Social Security and Medicare (7.65% of wages) are separate, and most states have their own income tax.
How accurate is the estimate?
It is a good estimate for wage earners with standard situations. It does not include capital gains, self-employment tax, the alternative minimum tax, other credits, or the refundable part of the child tax credit, so a real return can differ.