Quick answer
The US federal income tax is progressive: only the dollars inside each bracket are taxed at that bracket's rate. A single filer earning $75,000 in 2026 owes about $8,341 in federal income tax after the standard deduction, for an effective rate near 11 percent. Enter your income above, pick a filing status, and see a bracket-by-bracket breakdown.
How to use this calculator
- Confirm the tax year shown (2026). Brackets update with IRS inflation adjustments each fall.
- Select your filing status: single, married filing jointly, married filing separately, or head of household.
- Enter your gross annual income in US dollars.
- Leave the standard deduction toggle on unless you know you will itemize (most filers take the standard amount).
- Read federal tax owed, after-tax income, marginal rate, effective rate, and the bracket table.
- Remember: this is federal only. State tax, FICA, and credits are not included.
The formula, with worked examples
Start with gross income, subtract the standard deduction (or itemized amount if you turn the toggle off), and tax what remains bracket by bracket. Each slice is taxed only at its own rate; moving into a higher bracket does not retax your entire paycheck at that rate.
Worked example: single filer, $75,000 salary, 2026 tax year. Standard deduction for single filers is $14,600 (verify at irs.gov). Taxable income is $75,000 minus $14,600, which is $60,400. The first $11,600 is taxed at 10 percent ($1,160). The next $35,550 (up to $47,150) is taxed at 12 percent ($4,266). The remaining $13,250 is taxed at 22 percent ($2,915). Total federal tax is about $8,341. Marginal rate: 22 percent. Effective rate: $8,341 / $75,000, or about 11.1 percent.
Figures use official 2026 IRS inflation adjustments marked for verification in our data file. Confirm brackets and deductions at irs.gov/newsroom before you file.
Marginal vs effective rate. Your marginal rate is the tax on your last dollar of taxable income (22 percent in the example). Your effective rate is total tax divided by gross income (11.1 percent). A raise that pushes $1,000 into the 22 percent bracket costs you $220 on that $1,000, not 22 percent of your entire salary. That misunderstanding costs people bad career decisions every year.
Honest scope: we do not model state or local tax, FICA, the Additional Medicare Tax, credits, dependents, or itemized deductions in this version. Treat the output as a federal estimate, not a W-2 replica.
2026 federal tax brackets (taxable income after standard deduction)
| Filing status | Taxable income | Rate |
|---|---|---|
| Single | $1 to $11,600 | 10% |
| Single | over $11,600 to $47,150 | 12% |
| Single | over $47,150 to $100,525 | 22% |
| Single | over $100,525 to $191,950 | 24% |
| Married filing jointly | $1 to $23,200 | 10% |
| Married filing jointly | over $23,200 to $94,300 | 12% |
| Married filing jointly | over $94,300 to $201,050 | 22% |
| Married filing jointly | over $201,050 to $383,900 | 24% |
Standard deduction 2026: single $14,600, married filing jointly $29,200. See irs.gov for the full tables.
Frequently asked questions
How much federal tax on $60,000?
For a single filer in 2026 with the standard deduction of $14,600, taxable income is $45,400. Federal tax is about $5,216: $1,160 in the 10 percent bracket and $4,056 in the 12 percent bracket. Marginal rate is 12 percent; effective rate is about 8.7 percent of gross income. Your state may add more.
Does a raise into a higher bracket lower my take-home pay?
No. Only the dollars above each bracket threshold are taxed at the higher rate. If a $5,000 raise moves $2,000 into the 22 percent bracket, you pay an extra $440 on that slice, not 22 percent on the whole raise. You still keep most of the increase.
What is the 2026 standard deduction?
For 2026, our data file uses $14,600 for single filers, $29,200 for married filing jointly, $14,600 for married filing separately, and $21,900 for head of household. IRS publishes final numbers each fall. Check https://www.irs.gov/newsroom before you file.
Single vs married filing jointly: what changes?
Married filing jointly combines income on one return with roughly double the single bracket widths and a $29,200 standard deduction in 2026. Most couples pay less together than they would as two single filers on the same household income. Married filing separately uses single-sized brackets and is rarely beneficial except in special cases.
Do bonuses get taxed at a higher rate?
Withholding on bonuses often uses a flat supplemental rate (22 percent federal for most employers), which can feel like a higher tax. Your actual tax is computed on total annual income when you file. A large bonus might mean a bigger refund or a balance due, but it is not taxed at a separate permanent rate.
When are 2026 taxes due?
Calendar-year 2026 federal returns are generally due April 15, 2027. If you owe and do not pay by the deadline, penalties and interest apply. Estimated tax payments are due quarterly if you are self-employed or have income without withholding.
Formula and sources
Formula: Taxable income = gross income minus standard (or itemized) deduction. Tax = sum of (income in each bracket x bracket rate). Effective rate = total tax / gross income.
Sources:
This is an educational estimate, not financial or tax advice. Read our disclaimer.
Written by Raja Jahangir. Reviewed by Armghana Zeeshan. Last updated: June 30, 2026.