How federal income tax is worked out
- Add up your income for the calendar year: wages, interest, business profit and other taxable income.
- Subtract adjustments (such as deductible IRA contributions or half of self-employment tax) to get your adjusted gross income (AGI).
- Subtract your deduction. Most people take the standard deduction for their filing status, plus an extra amount for each person who is 65+ or blind. If your itemized deductions are bigger, you can use those instead.
- Subtract the new 2025–2028 deductions if they apply: qualified tips, qualified overtime, car loan interest and the senior deduction. These go on Schedule 1-A and you can take them whether or not you itemize.
- Apply the tax brackets to what is left (your taxable income). Each rate only applies to the slice of income inside that bracket.
The result is your tax before credits. Credits such as the child tax credit reduce it further, but they are not part of this calculator.
2026 tax brackets (taxable income)
From IRS Revenue Procedure 2025-32. Qualifying surviving spouses use the married filing jointly column.
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $12,400 | $0 – $17,700 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $12,400 – $50,400 | $17,700 – $67,450 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $50,400 – $105,700 | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,775 | $105,700 – $201,750 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,775 – $256,225 | $201,750 – $256,200 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,225 – $384,350 | $256,200 – $640,600 |
| 37% | over $640,600 | over $768,700 | over $384,350 | over $640,600 |
2025 tax brackets (taxable income)
From IRS Revenue Procedure 2024-40. The One, Big, Beautiful Bill did not change these 2025 bracket amounts; the 2025 Form 1040 instructions use the same figures.
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | $0 – $11,925 | $0 – $23,850 | $0 – $11,925 | $0 – $17,000 |
| 12% | $11,925 – $48,475 | $23,850 – $96,950 | $11,925 – $48,475 | $17,000 – $64,850 |
| 22% | $48,475 – $103,350 | $96,950 – $206,700 | $48,475 – $103,350 | $64,850 – $103,350 |
| 24% | $103,350 – $197,300 | $206,700 – $394,600 | $103,350 – $197,300 | $103,350 – $197,300 |
| 32% | $197,300 – $250,525 | $394,600 – $501,050 | $197,300 – $250,525 | $197,300 – $250,500 |
| 35% | $250,525 – $626,350 | $501,050 – $751,600 | $250,525 – $375,800 | $250,500 – $626,350 |
| 37% | over $626,350 | over $751,600 | over $375,800 | over $626,350 |
Standard deduction
The One, Big, Beautiful Bill raised the 2025 standard deduction above the amounts first announced in Rev. Proc. 2024-40 ($15,000 / $30,000 / $22,500). The table shows the current law.
| Filing status | 2025 | 2026 |
|---|---|---|
| Single or married filing separately | $15,750 | $16,100 |
| Married filing jointly or qualifying surviving spouse | $31,500 | $32,200 |
| Head of household | $23,625 | $24,150 |
| Extra for each box: 65+ or blind (married / surviving spouse) | $1,600 | $1,650 |
| Extra for each box: 65+ or blind (single / head of household) | $2,000 | $2,050 |
Worked example: single, $85,000, tax year 2026
| Total income | $85,000 |
|---|---|
| Standard deduction (single) | − $16,100 |
| Taxable income | $68,900 |
| 10% on the first $12,400 | $1,240 |
| 12% on $12,400 to $50,400 ($38,000) | $4,560 |
| 22% on $50,400 to $68,900 ($18,500) | $4,070 |
| Federal income tax | $9,870 |
Top bracket 22%; effective rate on total income 11.61%. The same income in 2025 gives taxable income of $69,250 and $10,155 of tax (from the 2025 Tax Table).
Worked example: married couple, both 65+, $160,000, tax year 2026
| Total income | $160,000 |
|---|---|
| Standard deduction (MFJ) + 2 × $1,650 | − $35,500 |
| Senior deduction: $6,000 − 6% × ($160,000 − $150,000) = $5,400 each × 2 | − $10,800 |
| Taxable income | $113,700 |
| $11,600 + 22% × ($113,700 − $100,800) | $14,438 |
| Federal income tax | $14,438 |
What this calculator does not cover
- Tax credits (child tax credit, earned income credit, education credits and others).
- Lower rates on long-term capital gains and qualified dividends, the qualified business income (QBI) deduction, alternative minimum tax and the net investment income tax.
- Self-employment tax (use the self-employment tax calculator) and state or local income tax.
- 2027: the IRS had not published 2027 brackets as of 21 Oct 2026.
Frequently asked questions
Is moving into a higher bracket bad?
No. Only the dollars inside the higher bracket are taxed at the higher rate. Everything below is still taxed at the lower rates.
What is the difference between my marginal and effective rate?
Your marginal rate is the rate on your last dollar of taxable income. Your effective rate is your total tax divided by your total income, which is always lower.
Why does the 2025 result differ slightly from a simple bracket sum?
For taxable income under $100,000 the IRS Tax Table taxes the middle of each $50 band and rounds to whole dollars. This calculator follows the Tax Table for 2025, so it matches what you would enter on your return.
Do the new tips and overtime deductions need me to itemize?
No. They are claimed on Schedule 1-A and you can take them together with the standard deduction.
Does this include state tax?
No. It is federal income tax only.
Is my data stored?
No. Everything is worked out in your browser and nothing is sent to us.
Official sources
Every figure on this page was checked against these official pages on 21 Oct 2026.
- IRS Rev. Proc. 2025-32 (PDF) – 2026 tax rate tables and standard deduction
- IRS IR-2025-103 – 2026 inflation adjustments and 2025 standard deduction under the One, Big, Beautiful Bill
- IRS Rev. Proc. 2024-40 (PDF) – 2025 tax rate tables
- IRS 2025 Instructions for Form 1040 (PDF) – Tax Table, standard deduction, Schedule 1-A instructions
- IRS Schedule 1-A (Form 1040) 2025 – Additional Deductions (PDF)
- IRS – Working Families Tax Cuts: provisions for individuals and workers