Estimate your 2026 federal income tax using the latest One Big Beautiful Bill Act brackets. Includes standard deduction, credits, and state tax. Instant results.
The U.S. federal income tax system uses progressive tax brackets — only the income within each bracket is taxed at that rate, not your entire income. For 2026 under the One Big Beautiful Bill Act, the seven tax brackets range from 10% to 37%. Before calculating tax, you reduce your gross income by above-the-line deductions (401k, IRA, HSA, student loan interest) to get your AGI, then subtract your standard deduction or itemized deductions to get taxable income. Credits like the Child Tax Credit ($2,200 per child in 2026) and EITC directly reduce your tax liability. Our income tax calculator performs all these calculations instantly, showing your effective and marginal tax rates alongside a bracket visualization. All calculations run in your browser — your financial data never leaves your device.
To calculate your 2026 federal income tax: (1) Start with your gross income from all sources (wages, salary, self-employment, investments). (2) Subtract above-the-line deductions like 401(k) contributions, IRA contributions, student loan interest, and HSA contributions to get your Adjusted Gross Income (AGI). (3) Subtract your standard deduction ($15,750 for single filers in 2026) or itemized deductions. (4) Apply the 2026 progressive tax brackets to your taxable income. (5) Subtract tax credits like the Child Tax Credit. Our income tax calculator performs all these steps automatically with 2026 One Big Beautiful Bill Act tax law.
The 2026 federal income tax brackets for single filers under the One Big Beautiful Bill Act are: 10% on income up to $11,925; 12% on $11,926–$48,475; 22% on $48,476–$103,350; 24% on $103,351–$197,300; 32% on $197,301–$250,525; 35% on $250,526–$626,350; and 37% on income over $626,350. Married filing jointly brackets are roughly double the single brackets. The U.S. uses a progressive tax system, so only the income within each bracket is taxed at that rate.
The 2026 standard deductions are: Single filers — $15,750; Married Filing Jointly — $31,500; Head of Household — $23,625; Married Filing Separately — $15,750. Taxpayers age 65 or older receive an additional standard deduction of $2,000 (single) or $1,600 per spouse (married), plus a new $6,000 OBBBA senior bonus deduction. The standard deduction reduces your taxable income dollar-for-dollar and is taken by most taxpayers since it exceeds itemized deductions for the majority of filers.
The One Big Beautiful Bill Act (OBBBA) made several significant changes for 2026: the standard deduction increased substantially (single filers: $15,750, MFJ: $31,500), new senior bonus deduction of $6,000 for taxpayers 65+, the Child Tax Credit increased to $2,200 per qualifying child (up from $2,000), the SALT deduction cap increased to $40,400, and the Social Security wage base for FICA taxes increased to $184,500. These changes affect income tax calculations, paycheck withholding, and tax refunds for 2026 filing.
Your marginal tax rate is the rate applied to your last dollar of taxable income — the highest bracket you reach. Your effective tax rate is your total federal tax divided by your total income — a lower blended average rate. For example, a single filer with $75,000 gross income and $59,250 taxable income has a 22% marginal rate (top bracket reached) but only about a 10-11% effective tax rate because most income is taxed at lower 10% and 12% rates. Understanding this distinction is critical for tax planning and estimating your federal income tax liability.