Your result
What your result means
Filing single for 2026, your taxable income is $58,900.00 after the $16,100 standard deduction. Each slice is taxed at its own rate: $12,400 × 10% + $38,000 × 12% + $8,500 × 22% = $7,670.00. Your top slice is taxed at 22%, which is your tax bracket, but the tax works out to 10.23% of your income (13.02% of taxable income). This is federal income tax only: Social Security, Medicare and state tax are not included, and credits such as the child tax credit would lower it.
The math
Formula and sources
taxable income = income − pre-tax deductions − deduction tax = Σ (taxable income inside each bracket × that bracket's rate) effective rate = tax ÷ income
- deduction
- the standard deduction for your filing status and year, plus any age 65+ or blind amounts, or your itemized total
- brackets
- the seven rates of 10%, 12%, 22%, 24%, 32%, 35% and 37%, with income ranges from the IRS tax rate schedules for the year
- marginal rate
- the rate on your last dollar of taxable income, which is what people mean by your tax bracket
This uses the IRS tax rate schedules exactly. The Form 1040 tax table, which most filers with taxable income under $100,000 must use, works in $50 steps, so the tax on a return can differ by a few dollars. Not included: credits, the extra deduction for seniors and other deductions taken outside this form, capital gains and qualified dividend rates, self-employment tax, the alternative minimum tax and the net investment income tax.
The code and tests for this formula are open source (MIT): federal-income-tax.ts on GitHub.
Sources we checked this against
- 1Revenue Procedure 2025-32, § 4.01 tax rate tables and § 4.15 standard deduction (tax year 2026)Internal Revenue Service · irs.gov
- 2IRS releases tax inflation adjustments for tax year 2026 (IR-2025-103, October 9, 2025)Internal Revenue Service · irs.gov
- 3Revenue Procedure 2026-35, § 4.01 tax rate tables and § 4.15 standard deduction (tax year 2027)Internal Revenue Service · irs.gov
- 4IRS releases tax inflation adjustments for tax year 2027 (IR-2026-133, November 5, 2026)Internal Revenue Service · irs.gov
Formula last checked 2026-11-11. Found an error? Tell us and we will fix it.
IRS tax rate schedules
2026 and 2027 federal tax brackets
The seven rates are the same in both years; the income ranges rise with inflation. These are taxable income figures, after the standard or itemized deduction, copied from the tax rate tables in Rev. Proc. 2025-32 (2026) and Rev. Proc. 2026-35 (2027). A qualifying surviving spouse uses the married filing jointly column.
2026 tax brackets (returns filed in 2027)
| Rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 | $0 – $12,400 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $17,700 – $67,450 | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $67,450 – $105,700 | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,750 | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,750 – $256,200 | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,200 – $640,600 | $256,225 – $384,350 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 | Over $384,350 |
2027 tax brackets (returns filed in 2028)
| Rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | $0 – $12,800 | $0 – $25,600 | $0 – $18,250 | $0 – $12,800 |
| 12% | $12,800 – $52,025 | $25,600 – $104,050 | $18,250 – $69,650 | $12,800 – $52,025 |
| 22% | $52,025 – $109,125 | $104,050 – $218,250 | $69,650 – $109,100 | $52,025 – $109,125 |
| 24% | $109,125 – $208,325 | $218,250 – $416,650 | $109,100 – $208,300 | $109,125 – $208,325 |
| 32% | $208,325 – $264,550 | $416,650 – $529,100 | $208,300 – $264,550 | $208,325 – $264,550 |
| 35% | $264,550 – $661,375 | $529,100 – $793,650 | $264,550 – $661,350 | $264,550 – $396,825 |
| 37% | Over $661,375 | Over $793,650 | Over $661,350 | Over $396,825 |
Standard deduction for 2026 and 2027
| Tax year | Single | Married filing jointly | Head of household | Married filing separately | Each 65+ or blind box |
|---|---|---|---|---|---|
| 2026 | $16,100 | $32,200 | $24,150 | $16,100 | $1,650 married, $2,050 unmarried |
| 2027 | $16,600 | $33,200 | $24,925 | $16,600 | $1,700 married, $2,100 unmarried |
Sources: IR-2025-103 and IR-2026-133, with the 65+ and blind amounts from § 4.15(3) of each Rev. Proc.
How much federal income tax on $40,000 to $250,000?
Wage income, the standard deduction and nothing else, run through this calculator for tax year 2026. "Rate" is the effective rate: tax divided by income. Your own figure will be lower if you have pre-tax 401(k) contributions or tax credits.
| Income | Single: tax | Rate | Bracket | Married jointly: tax | Rate | Bracket |
|---|---|---|---|---|---|---|
| $40,000 | $2,620 | 6.55% | 12% | $780 | 1.95% | 10% |
| $50,000 | $3,820 | 7.64% | 12% | $1,780 | 3.56% | 10% |
| $60,000 | $5,020 | 8.37% | 12% | $2,840 | 4.73% | 12% |
| $75,000 | $7,670 | 10.23% | 22% | $4,640 | 6.19% | 12% |
| $100,000 | $13,170 | 13.17% | 22% | $7,640 | 7.64% | 12% |
| $125,000 | $18,734 | 14.99% | 24% | $10,640 | 8.51% | 12% |
| $150,000 | $24,734 | 16.49% | 24% | $15,340 | 10.23% | 22% |
| $200,000 | $36,734 | 18.37% | 24% | $26,340 | 13.17% | 22% |
| $250,000 | $51,304 | 20.52% | 32% | $37,468 | 14.99% | 24% |
The same incomes in tax year 2027, when every bracket edge and the standard deduction are higher:
| Income | Single 2027 | Change from 2026 | Married jointly 2027 | Change from 2026 |
|---|---|---|---|---|
| $40,000 | $2,552 | −$68 | $680 | −$100 |
| $50,000 | $3,752 | −$68 | $1,680 | −$100 |
| $60,000 | $4,952 | −$68 | $2,704 | −$136 |
| $75,000 | $7,390 | −$281 | $4,504 | −$136 |
| $100,000 | $12,890 | −$281 | $7,504 | −$136 |
| $125,000 | $18,390 | −$345 | $10,504 | −$136 |
| $150,000 | $24,375 | −$359 | $14,779 | −$561 |
| $200,000 | $36,375 | −$359 | $25,779 | −$561 |
| $250,000 | $50,381 | −$923 | $36,779 | −$689 |
This is federal income tax only. On wages you also pay Social Security and Medicare, and most states add their own income tax. To see what a pre-tax 401(k) contribution saves, enter it in the calculator above: each dollar comes off taxable income at your marginal rate. For what your employer takes out of each paycheck, including Social Security and Medicare, use the paycheck calculator. For long-term savings growth, try the retirement savings calculator.
Step by step
Two worked examples
Single, $75,000 salary, 2026
Federal income tax
$7,670.00
- Tax year
- 2026 (return filed in 2027)
- Filing status
- Single
- Annual income
- 75,000 $
- Pre-tax deductions
- 0 $
- Deduction
- Standard deduction
- Age 65+ or blind
- None
$75,000 − $16,100 standard deduction = $58,900.00 taxable. Tax: $12,400 × 10% = $1,240, plus $38,000 × 12% = $4,560, plus $8,500 × 22% = $1,870, for $7,670.00 in total. The top slice is taxed at 22%, but the tax is 10.23% of the $75,000.
Married filing jointly, $150,000 combined, 2027
Federal income tax
$14,779.00
- Tax year
- 2027 (return filed in 2028)
- Filing status
- Married filing jointly
- Annual income
- 150,000 $
- Pre-tax deductions
- 0 $
- Deduction
- Standard deduction
- Age 65+ or blind
- None
$150,000 − $33,200 standard deduction = $116,800.00 taxable. Tax: $25,600 × 10% = $2,560, plus $78,450 × 12% = $9,414, plus $12,750 × 22% = $2,805, for $14,779.00. The same couple owes $15,340 for 2026, because the 2027 brackets and deduction are higher.
| Result | Example 1 | Example 2 |
|---|---|---|
| Federal income tax | $7,670.00 | $14,779.00 |
| Effective rate on income | 10.23% | 9.85% |
Questions
Frequently asked questions
How much federal income tax will I pay on $75,000?
Single with the standard deduction, $7,670 for 2026 and $7,389.50 for 2027. For 2026, $75,000 minus the $16,100 standard deduction leaves $58,900 taxable, taxed at 10%, 12% and 22%. That is about 10.2% of the $75,000. Pre-tax 401(k) contributions and credits would lower it.
What are the 2026 federal tax brackets?
For a single filer: 10% up to $12,400, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600 and 37% above that. For married filing jointly the edges are $24,800, $100,800, $211,400, $403,550, $512,450 and $768,700. Both years and all filing statuses are in the tables below.
What changes in the 2027 tax brackets vs 2026?
The rates stay the same, but every bracket edge rises with inflation. The single 12% bracket now starts above $12,800 instead of $12,400, and the standard deduction rises to $16,600 single, $33,200 married filing jointly and $24,925 head of household. 2027 returns are filed in 2028.
Does moving into a higher tax bracket lower my take-home pay?
No. Only the dollars above the bracket edge are taxed at the higher rate. A single filer whose taxable income goes $100 past $50,400 in 2026 pays 22% on that $100, not on all of their income.
What is the difference between my tax bracket and my effective tax rate?
Your bracket, or marginal rate, is the rate on your last dollar of taxable income. Your effective rate is your total tax divided by your income. A single filer earning $100,000 in 2026 is in the 22% bracket but pays $13,170, or 13.17% of income.
Why can this differ from my tax return?
Returns with taxable income under $100,000 use the IRS tax table, which works in $50 steps, so the figure can be a few dollars off. Credits, the extra deduction for seniors, capital gains rates, self-employment tax and the AMT are not included here.