US Income Tax Calculator 2026
Enter your salary, filing status, and state to see how your income splits between federal tax, Social Security, Medicare, state tax — and what actually ends up in your bank account.
* Calculations use 2024 Federal brackets. FICA includes Social Security and Medicare. State tax is calculated as a flat percentage of gross income.
How This Calculator Estimates Your Taxes
The calculator runs four separate calculations and adds them up. Here's what each one does and where the numbers come from.
Federal Income Tax
Your gross income minus the 2026 standard deduction is your taxable income. The calculator then applies the progressive bracket rates in layers — 10% on the first chunk, 12% on the next, and so on — and adds them up. Only the income inside each bracket is taxed at that bracket's rate.
FICA (Social Security & Medicare)
Social Security is taxed at 6.2% on income up to $184,500 in 2026. Medicare is taxed at 1.45% on all income, with an additional 0.9% surcharge on wages above $200,000 for single filers. If you're self-employed, you pay both the employer and employee share — 15.3% — but can deduct half.
State Income Tax
Nine states have no state income tax at all. The rest vary widely — from flat rates (Colorado's 4.4%) to progressive systems with multiple brackets (California tops out at 13.3%). The calculator uses average rates per state as an approximation; your specific city or district may differ.
Take-Home Pay
Your gross income minus federal tax, FICA, and state tax gives the estimated take-home figure. This doesn't include voluntary deductions like 401(k) contributions, health insurance premiums, or HSA contributions — those would reduce your taxable income and increase your net further.
2026 Federal Income Tax Brackets
These are the brackets for single filers after the standard deduction ($15,000 for single filers in 2026). Married filing jointly thresholds are roughly double. Brackets are adjusted annually for inflation.
| Rate | Taxable Income |
|---|---|
| 10% | Up to $11,925 |
| 12% | $11,926 – $48,475 |
| 22% | $48,476 – $103,350 |
| 24% | $103,351 – $197,300 |
| 32% | $197,301 – $250,525 |
| 35% | $250,526 – $626,350 |
| 37% | Over $626,350 |
Source: IRS 2026 inflation-adjusted brackets. Consult IRS.gov for the most current figures.
2026 FICA Rates
FICA comes out of every paycheck before you see it. Unlike income tax, it's a flat rate — the same percentage regardless of how much you earn (up to the Social Security wage cap).
The Biggest Misconception About Tax Brackets
Many people avoid raises or overtime because they fear a pay increase will "push them into a higher bracket" and leave them with less money. This isn't how the US tax system works.
The myth
"If I earn $48,500, I'll be in the 22% bracket and pay 22% on my whole income — nearly $10,670 in federal tax."
The reality
Only the $25 that exceeds the 12% bracket threshold is taxed at 22%. The first $11,925 is taxed at 10%, the next $36,550 at 12%, and just $25 at 22%. Your actual federal tax bill would be around $5,580 — an effective rate of about 11.5%.
Tax Estimates for Common Salary Levels
These examples use the 2026 standard deduction and an average state income tax rate of roughly 4%. Your actual figures depend on your state, deductions, and other income.
| Income | Filing | Federal Tax | FICA | State Tax* | Take-Home | Eff. Rate |
|---|---|---|---|---|---|---|
| $55,000 | Single | $4,686 | $4,208 | ~$2,000 | ~$44,106 | 8.5% |
| $100,000 | Single | $13,841 | $7,650 | ~$4,500 | ~$74,009 | 13.8% |
| $150,000 | Married | $16,599 | $11,475 | ~$6,000 | ~$115,926 | 11.1% |
* State tax is approximate based on a ~4% average. Nine states charge $0 in state income tax. Use the calculator above for a state-specific figure.
Living in a No-Income-Tax State: How Much Does It Save?
On a $100,000 salary, the difference between living in California (top marginal state rate: 13.3%) and Texas (0%) can be $6,000–$9,000 per year in state income tax — all else being equal. For some households, this is a meaningful factor in relocation decisions.
That said, no-income-tax states often make up revenue through higher property taxes, sales taxes, or fees. Texas has some of the highest property tax rates in the country. The full picture requires looking at your total tax burden, not just one line item.
States with no income tax (2026)
* New Hampshire taxes investment income but not wages.
Pre-Tax Deductions That Can Lower Your Bill
The calculator uses gross income as its starting point. In practice, several common contributions reduce your taxable income before the bracket math even begins.
Marginal Rate vs. Effective Rate — Why Both Numbers Matter
These two numbers tell you different things. Knowing which one applies to your situation helps you make better financial decisions.
Marginal Rate
The rate on your next dollar
This is the rate that applies to your highest bracket. If you earn $110,000 as a single filer, your marginal rate is 24% — but only on the income above $103,350.
Use marginal rate when deciding whether to take on extra work, convert a traditional IRA to a Roth, or claim a deduction. It tells you how much an extra dollar of income or deduction is actually worth in tax terms.
Effective Rate
Your actual overall tax burden
This is total federal tax divided by total income. On $110,000, the federal effective rate might be around 15%–16% — much lower than the 24% marginal rate, because most of the income was taxed at lower rates.
Use effective rate for budgeting, comparing salaries across states, and understanding your overall tax burden. It's the number that actually describes how much of your income goes to federal taxes.
Frequently Asked Questions
What is the standard deduction for 2026?
The IRS adjusts the standard deduction each year for inflation. For 2026, the projected standard deduction is approximately $15,000 for single filers and $30,000 for married filing jointly. This amount is subtracted from your gross income before bracket math applies — it's one of the most valuable tax benefits available to most households.
How accurate are the estimates from this calculator?
The calculator gives a solid ballpark using the standard deduction and published bracket rates. It won't account for itemized deductions, tax credits (like the Child Tax Credit or Earned Income Credit), investment income, capital gains, alternative minimum tax, or other items that appear on a real return. For planning purposes it's useful; for actual filing, use tax software or a CPA.
I got a raise and my paycheck barely changed. Why?
A few things could be happening. If the raise pushed you into a higher bracket, the additional income is taxed at a higher rate. FICA is also taken from every additional dollar. And if you're in a high-tax state, combined federal + FICA + state tax on a raise can exceed 40 cents on the dollar in some cases. The after-tax value of a raise is always less than the gross number — often significantly so.
What happens if I'm self-employed?
Self-employed individuals pay both sides of FICA — 15.3% on net self-employment income, not just 7.65%. This is called self-employment tax. The good news: you can deduct half of the self-employment tax on your federal return, which reduces your adjusted gross income. You'll also typically need to pay quarterly estimated taxes rather than having withholding handled by an employer. Our 1099 Tax Calculator is designed specifically for freelancers and contractors.
Does investment income (dividends, capital gains) get taxed the same way?
No. Qualified dividends and long-term capital gains (assets held over a year) are taxed at preferential rates: 0%, 15%, or 20% depending on your total income. Short-term capital gains from assets held a year or less are taxed as ordinary income at your regular bracket rates. This calculator covers wage income only and does not model investment income separately.
Other Tools That Work Alongside This One
Income tax is one piece of the picture. These calculators cover the rest.