Federal Income Tax Calculator
Federal income tax on your taxable income, computed the way the IRS actually does it — bracket by bracket — with the full breakdown of what each rate taxed and your marginal and effective rates.
Federal tax on taxable income
Example: $68,900 taxable, single, 2026 → $9,870 (22% marginal).
How bracket math actually works
In the worked example — $68,900 of taxable income, single, 2026 — the tax is $9,870, assembled slice by slice: 10% on the $12,400 between $0 and $12,400 = $1,240 ; 12% on the $38,000 between $12,400 and $50,400 = $4,560 ; 22% on the $18,500 between $50,400 and $105,700 = $4,070 . The last slice sets the 22% marginal rate, while the blended result is an effective 14.33% of taxable income. Every figure is computed by the same tested engine as the calculator above.
Why the distinction changes decisions
Deductions are worth your marginal rate: a $1,000 deduction at a 22% marginal rate saves $220, not $1,000. Raises are taxed at the margin too — but only the raise, never your existing income. And moving into a higher bracket affects only the dollars above the threshold, which is why "I don't want a raise, it'll put me in a higher bracket" is arithmetic confusion, not strategy.
Frequently asked questions
What is "taxable income"?
Gross income minus adjustments and deductions — for most people, salary minus the standard deduction (and pre-tax contributions like a traditional 401(k)). This calculator starts from taxable income so it works with any deduction situation; if you want the standard deduction applied for you, use the Tax Bracket Calculator or Take-Home Pay Calculator.
Marginal versus effective rate — which matters?
Both, for different decisions. The marginal rate prices your next dollar (a raise, a Roth conversion, a deduction’s value). The effective rate — total tax divided by income — describes your overall burden. The marginal rate is always at least as high as the effective rate under a progressive system.
Does this include credits like the Child Tax Credit?
No. Credits subtract from the tax AFTER this bracket math, and eligibility rules are individual. The bracket computation here is the universal core; your actual bill can be lower once credits apply. It also excludes capital-gains rates, AMT, and other special regimes.
Are these the official IRS brackets?
The brackets and thresholds follow the IRS annual inflation adjustments for the supported years, and the methodology page documents them. Always confirm consequential figures against IRS.gov or a tax professional — thresholds are set each fall and this site is updated when they are.
Not tax advice: a planning estimate of the ordinary-income bracket math only — no credits, capital-gains rates, AMT, or state taxes. Your actual liability is determined when you file; consult a tax professional or IRS.gov. Values are processed locally in your browser and never transmitted. See the methodology page.