Estimate your 2026 federal income tax with the new brackets, the higher standard deduction, the $2,200 Child Tax Credit and the deductions for tips, overtime and seniors that apply from 2025 to 2028. A single filer with $80,000 of wages and no other deductions has taxable income of $63,900 and owes about $8,770, an effective rate of 11.0%.
Federal Income Tax Calculator 2026
2026 brackets, standard deduction, Child Tax Credit and the new tips, overtime and senior deductions
- Adjusted gross income
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- Standard or itemized deduction
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- Tips, overtime and senior deductions
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- Taxable income
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- Tax before credits
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- Child Tax Credit used
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- Refundable child credit
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- Effective tax rate
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- Top (marginal) bracket
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| Bracket | Income taxed | Tax |
|---|
Covers ordinary income only. Self-employment tax, capital gains rates, the Earned Income Tax Credit and other credits are not included.
2026 federal tax brackets
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | Up to $12,400 | Up to $24,800 | Up to $17,700 |
| 12% | $12,400–$50,400 | $24,800–$100,800 | $17,700–$67,450 |
| 22% | $50,400–$105,700 | $100,800–$211,400 | $67,450–$105,700 |
| 24% | $105,700–$201,775 | $211,400–$403,550 | $105,700–$201,775 |
| 32% | $201,775–$256,225 | $403,550–$512,450 | $201,775–$256,225 |
| 35% | $256,225–$640,600 | $512,450–$768,700 | $256,225–$640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
The 2026 standard deduction is $16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly and $24,150 for heads of household. Taxpayers aged 65 or older add $2,050 if unmarried or $1,650 per qualifying spouse.
How a bracket works
Only the income inside each band is taxed at that band’s rate. In the $80,000 example, taxable income of $63,900 is taxed as 10% of $12,400 ($1,240), 12% of $38,000 ($4,560) and 22% of the remaining $13,500 ($2,970), for a total of $8,770. Moving into the 22% bracket does not raise the tax on the first $50,400.
New deductions for 2025 to 2028
- Qualified tips: deduct up to $25,000 of tips received in an occupation that customarily receives tips. The deduction shrinks by $100 for each $1,000 of modified AGI above $150,000 ($300,000 joint).
- Qualified overtime: deduct the premium part of FLSA overtime (the extra half of time-and-a-half), up to $12,500 or $25,000 on a joint return, with the same phase-out.
- Seniors: an extra $6,000 deduction for each person aged 65 or older, reduced by 6% of modified AGI above $75,000 ($150,000 joint).
- All three can be claimed whether or not you itemize, but married couples must file jointly.
Child Tax Credit
For 2026 the credit is $2,200 per qualifying child under 17. It phases out by $50 for every $1,000 of income above $200,000 ($400,000 for joint returns). If the credit is larger than your tax, up to $1,700 per child can be refunded, limited to 15% of earned income above $2,500.
FAQ
Is this the tax I owe when I file?
It is your estimated total federal income tax for the year. What you owe or get back when you file depends on how much was already withheld from your paychecks or paid in estimated taxes.
What is not included?
Self-employment tax, the lower rates on long-term capital gains and qualified dividends, the Earned Income Tax Credit, education credits, the car loan interest deduction and state taxes are not part of this estimate.
Related calculators
Sources
- IRS: Tax inflation adjustments for tax year 2026 (IR-2025-103, Rev. Proc. 2025-32) · October 9, 2025
- IRS: One, Big, Beautiful Bill Act tax deductions for working Americans and seniors
- AARP: 2026 tax changes (phase-out details) · December 8, 2025
Figures current as of October 12, 2026
Each formula is checked against a separate test sheet with at least three worked examples. Results are estimates based on the numbers you enter and the published rules; your actual figures may differ. This is general information, not financial or tax advice.
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