What is the 2026 standard deduction?

For 2026 the standard deduction is $15,750 for single filers, $31,500 for married filing jointly, and $23,625 for head of household. It is subtracted from gross income to reach taxable income.

What is the difference between marginal and effective rate?

Your marginal rate is the rate on your last dollar of taxable income (the top bracket you reach, up to 37%). Your effective rate is total tax divided by gross income, which is always lower because earlier dollars are taxed at lower rates.

On a $100,000 single income, what is the tax?

After the $15,750 standard deduction, taxable income is $84,250. Tax is $1,192.50 (10% on the first $11,925), plus $4,386 (12% to $48,475), plus $7,870.50 (22% on the rest), totaling about $13,449 — an effective rate near 13.4% on the $100,000 gross.

Does this include state tax or payroll tax?

No. This estimates only federal income tax from the 2026 brackets. It excludes Social Security and Medicare (FICA) payroll taxes, state income tax, and credits such as the Child Tax Credit.

2026 Tax Bracket Calculator

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2026 federal income tax in seconds

This calculator estimates your 2026 federal income tax from your gross income and filing status. It subtracts the standard deduction, then applies the seven progressive 2026 brackets — 10%, 12%, 22%, 24%, 32%, 35% and 37% — slice by slice so you can see exactly how much tax falls in each bracket.

How it works

Taxable income is your gross income minus the standard deduction for your status (single $15,750, married filing jointly $31,500, head of household $23,625), floored at zero. Each bracket taxes only the slice of income that falls inside it:

tax = sum over brackets of (slice in bracket) x (bracket rate)
effective rate = total tax / gross income
marginal rate = rate of the highest bracket you reach

The 2026 single thresholds are 10% up to $11,925, 12% up to $48,475, 22% up to $103,350, 24% up to $197,300, 32% up to $250,525, 35% up to $626,350, and 37% above that.

Example

A single filer earning $100,000 takes the $15,750 standard deduction, leaving $84,250 of taxable income. The first $11,925 is taxed at 10% ($1,192.50); the next $36,550 (to $48,475) at 12% ($4,386); and the remaining $35,775 (to $84,250) at 22% ($7,870.50). Total federal income tax is about $13,449, a marginal rate of 22% and an effective rate of roughly 13.4% on the $100,000 gross.

Notes

This is an estimate only and not tax or financial advice. It models the 2026 federal brackets and standard deduction published by the IRS and excludes payroll (FICA) taxes, state income tax, the Alternative Minimum Tax, and credits or above-the-line adjustments. Verify your figures with the IRS or a tax professional before filing.