Tax Bracket Calculator
2026 US single-filer federal tax estimate from gross income; excludes payroll, state/local tax and credits.
Formula and sources updated · Data sources · 1View algorithm, constants and default inputs (JSON)
This calculator estimates 2026 US federal income tax for a single filer using the standard deduction and progressive brackets. It excludes credits, itemized or other deductions, payroll taxes and state/local taxes. “Income after tax” means gross income minus this modeled federal income tax only, not take-home pay.
Federal income tax ($)
Dots show recalculated samples. Other inputs stay fixed.
Federal income tax
Swipe horizontally to see more
| Marginal tax rate | Taxable income | Federal income tax |
|---|---|---|
| 10% | 12,400.00$ | 1,240.00$ |
| 12% | 38,000.00$ | 4,560.00$ |
| 22% | 13,500.00$ | 2,970.00$ |
| 24% | 0.00$ | 0.00$ |
| 32% | 0.00$ | 0.00$ |
| 35% | 0.00$ | 0.00$ |
| 37% | 0.00$ | 0.00$ |
About this calculator
This calculator estimates 2026 US federal income tax for a single filer using the standard deduction and progressive brackets. It excludes credits, itemized or other deductions, payroll taxes and state/local taxes. “Income after tax” means gross income minus this modeled federal income tax only, not take-home pay.
Worked example
calculated with the default values below
Gross annual income 80,000 $ Federal income tax 8,770 $ · Effective tax rate 10.96 % · Marginal tax rate 22 % · Taxable income 63,900 $ · Gross income less modeled federal income tax 71,230 $
Data sources
Disclaimer
These calculators give estimates for general information only. They are not financial, tax or investment advice and do not take your personal circumstances into account. Before borrowing, investing or filing, confirm the numbers with a qualified adviser in your jurisdiction.
Implementation source
This record describes the implementation used by this page. It is not independent validation. External references, when available, support only the stated formula or definition; estimates and custom rules retain their own assumptions.
Formula and variables
T = max(I − 16100, 0); Tax = Σ rᵢ × max(0, min(T, Uᵢ) − Uᵢ₋₁)
- I
- Gross annual income
- T
- Taxable income
- Uᵢ
- Upper limit of bracket i
- rᵢ
- Tax rate of bracket i
- Tax
- Total income tax
2026 US federal single filer model: standard deduction $16,100; taxable-income bracket ceilings $12,400/10%, $50,400/12%, $105,700/22%, $201,775/24%, $256,225/32%, $640,600/35%, above 37%. Excludes credits, payroll and state taxes.
Frequently asked questions
Why is my effective tax rate lower than my marginal rate?
Each marginal rate applies only to the taxable income in that bracket. For the calculator's 2026 single-filer model, an $80,000 gross income is reduced by its $16,100 standard deduction to $63,900 taxable income; the estimate is $8,770 federal income tax, an 11.0% effective rate and a 22% marginal rate. It excludes credits, other deductions, payroll and state taxes, and does not determine your tax liability.