Federal income tax calculator 2026
Estimate your 2026 federal income tax with the official IRS brackets, including the new deductions for tips, overtime and seniors.
An estimate of regular federal income tax on ordinary income. It does not include Social Security and Medicare (payroll) taxes, self-employment tax, the lower rates on long-term capital gains and qualified dividends, the alternative minimum tax, the earned income credit or other credits, or state and local income taxes. Not tax advice.
2026 federal income tax brackets
The rates below apply to taxable income, after deductions, for returns filed in 2027. They come from IRS Revenue Procedure 2025-32, which also reflects the changes made by the One Big Beautiful Bill Act.
Single
| Rate | Taxable income |
|---|---|
| 10% | Up to $12,400 |
| 12% | $12,401 to $50,400 |
| 22% | $50,401 to $105,700 |
| 24% | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 |
| 35% | $256,226 to $640,600 |
| 37% | Over $640,600 |
Married filing jointly
| Rate | Taxable income |
|---|---|
| 10% | Up to $24,800 |
| 12% | $24,801 to $100,800 |
| 22% | $100,801 to $211,400 |
| 24% | $211,401 to $403,550 |
| 32% | $403,551 to $512,450 |
| 35% | $512,451 to $768,700 |
| 37% | Over $768,700 |
Head of household
| Rate | Taxable income |
|---|---|
| 10% | Up to $17,700 |
| 12% | $17,701 to $67,450 |
| 22% | $67,451 to $105,700 |
| 24% | $105,701 to $201,750 |
| 32% | $201,751 to $256,200 |
| 35% | $256,201 to $640,600 |
| 37% | Over $640,600 |
Married filing separately
| Rate | Taxable income |
|---|---|
| 10% | Up to $12,400 |
| 12% | $12,401 to $50,400 |
| 22% | $50,401 to $105,700 |
| 24% | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 |
| 35% | $256,226 to $384,350 |
| 37% | Over $384,350 |
Standard deduction and the new deductions
| Item, 2026 | Amount |
|---|---|
| Standard deduction, single or married filing separately | $16,100 |
| Standard deduction, married filing jointly | $32,200 |
| Standard deduction, head of household | $24,150 |
| Additional standard deduction, age 65+ or blind | $1,650 per spouse if married; $2,050 if unmarried |
| Senior deduction (2025–2028) | $6,000 per person 65+, reduced by 6% of income over $75,000 ($150,000 joint) |
| Tips deduction (2025–2028) | Up to $25,000, reduced above $150,000 of income ($300,000 joint) |
| Overtime deduction (2025–2028) | Up to $12,500 ($25,000 joint), same income limits |
| Child tax credit | $2,200 per child under 17, up to $1,700 refundable; reduced above $200,000 ($400,000 joint) |
| State and local tax (SALT) deduction cap, if itemizing | $40,400, lower above $505,000 of income |
The tips, overtime and senior deductions are taken whether or not you itemize, but married people must file jointly to claim them, and the tips and overtime deductions require a valid Social Security number. "Qualified overtime" is only the premium part of overtime pay (the "half" in time-and-a-half) required by the Fair Labor Standards Act. The phase-outs are applied here in a simplified way.
2027 brackets
The IRS publishes next year's inflation-adjusted brackets each fall; this page will add the 2027 figures when they are official. Our file on the 2027 adjustment explains how they are calculated.
Sources: IRS Rev. Proc. 2025-32; IRS: tax deductions for working Americans and seniors.