US Federal Income Tax Calculator
Estimate US federal income tax on wages for 2024, 2025 or 2026: enter gross income and filing status to see the tax and your effective and marginal rates. How it works
Use the US Federal Income Tax Calculator
About the US Federal Income Tax Calculator
A single filer with $75,000 of wages owes about $7,670 in federal income tax for 2026. The $16,100 standard deduction comes off first, and the remaining $58,900 is taxed at 10%, 12% and 22% as it passes through the brackets. That is 10.2% of gross pay. The US federal income tax calculator opens on tax year 2026 and also has 2024 and 2025; it works out income tax on wages only.
2026 federal income tax brackets
| Rate | Single | Married filing jointly |
|---|---|---|
| 10% | Up to $12,400 | Up to $24,800 |
| 12% | $12,400 to $50,400 | $24,800 to $100,800 |
| 22% | $50,400 to $105,700 | $100,800 to $211,400 |
| 24% | $105,700 to $201,775 | $211,400 to $403,550 |
| 32% | $201,775 to $256,225 | $403,550 to $512,450 |
| 35% | $256,225 to $640,600 | $512,450 to $768,700 |
| 37% | Over $640,600 | Over $768,700 |
Ranges are taxable income, which is income after the standard deduction. Each rate applies only to the income inside its range. Source: IRS Rev. Proc. 2025-32.
2026 standard deduction
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
The calculator subtracts these amounts. It does not add the extra deduction for people who are 65 or older or blind.
Federal income tax by salary, 2026
| Gross wages | Single: tax | Single: effective rate | Married filing jointly: tax | Married filing jointly: effective rate |
|---|---|---|---|---|
| $40,000 | $2,620 | 6.6% | $780 | 2.0% |
| $60,000 | $5,020 | 8.4% | $2,840 | 4.7% |
| $80,000 | $8,770 | 11.0% | $5,240 | 6.6% |
| $100,000 | $13,170 | 13.2% | $7,640 | 7.6% |
| $150,000 | $24,734 | 16.5% | $15,340 | 10.2% |
| $200,000 | $36,734 | 18.4% | $26,340 | 13.2% |
Wages only, standard deduction, no credits. The effective rate is the tax divided by gross wages. For a joint return, enter the couple’s combined wages.
Frequently asked questions
- How much federal tax do I pay on a $75,000 salary?
- About $7,670 for 2026 if you are single and take the standard deduction, which is 10.2% of the salary. Married filing jointly with no other income, the tax is $4,640. As head of household it is $5,748.
- How much tax will I pay on $100,000?
- For 2026, $13,170 as a single filer (13.2% of gross) and $7,640 married filing jointly (7.6%). That is income tax only. Social Security and Medicare take another 7.65% of wages, which this calculator does not include.
- What is the difference between marginal and effective tax rate?
- The marginal rate is the rate on your last dollar of taxable income. The effective rate is your total tax divided by your gross income. At $75,000 single in 2026 the marginal rate is 22% and the effective rate is 10.2%, because the first $16,100 is not taxed and most of the rest is taxed at 10% or 12%.
- Will a raise that moves me into a higher bracket cost me money?
- No. Only the income above the bracket line is taxed at the higher rate. For a single filer in 2026 the 22% bracket starts at $50,400 of taxable income, which is $66,500 of wages. A raise from $65,000 to $85,000 adds $4,250 of tax, so you keep $15,750 of the extra $20,000 before payroll and state taxes.
- Do I enter income before or after the standard deduction?
- Before. Enter gross annual wages. The calculator subtracts the standard deduction for your filing status and year: $16,100 single and $32,200 married filing jointly for 2026, $15,750 and $31,500 for 2025, and $14,600 and $29,200 for 2024.
- Will this tell me my tax refund?
- No. A refund is the tax withheld from your pay minus the tax you owe, and the calculator does not ask for withholding. It gives the tax on your wages before any credits.
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