Enter your income and filing status to see how much federal income tax you owe, your effective and marginal rates, and the tax charged in each bracket. Social Security and Medicare tax are estimated separately so you can see the full picture.
By Amara Taylor · Last updated October 8, 2026 · IRS figures for tax years 2025 and 2026
| Adjusted gross income | – |
| Deduction used | – |
| Taxable income | – |
| Social Security and Medicare (employee share) | – |
| Left after federal income tax and payroll tax | – |
Planning estimate. Federal only: no state tax, no capital gains rates, no self-employment tax.
This table is the math behind the result. Each row taxes only the slice of income that falls inside it, then the slices are added up.
| Rate | Income range | Your income in this bracket | Tax |
|---|---|---|---|
| Enter your income above to see the bracket-by-bracket tax. | |||
Federal income tax is calculated on taxable income, not on everything you earn. Start with total income, subtract adjustments to get adjusted gross income, subtract the standard or itemized deduction to get taxable income, then apply the rate brackets for your filing status. Credits reduce the tax that comes out.
The brackets are marginal. A 22% bracket does not mean 22% of your income is taxed; it means the dollars above the 12% bracket’s ceiling are taxed at 22%. That is why your effective rate, which is total tax divided by income, is always lower than your top bracket rate.
A couple filing jointly in 2026 has combined wages of $120,000 and takes the standard deduction. They have no credits and no other income.
| Step | Amount |
|---|---|
| Wages | $120,000 |
| Standard deduction (married filing jointly, 2026) | −$32,200 |
| Taxable income | $87,800 |
| 10% on the first $24,800 | $2,480 |
| 12% on the next $63,000 ($24,800 to $87,800) | $7,560 |
| Federal income tax | $10,040 |
| Effective rate on $120,000 | 8.4% |
| Marginal rate | 12% |
A raise of $1,000 would be taxed at 12%, adding $120 of tax, even though the couple’s average rate is 8.4%.
Employees also pay Social Security and Medicare tax, which have their own rates and do not use the income tax brackets or the standard deduction. The calculator shows the employee share on your wages so the “left over” figure is closer to reality.
| Tax | Employee rate | Applies to |
|---|---|---|
| Social Security | 6.2% | Wages up to $176,100 in 2025 and $184,500 in 2026 |
| Medicare | 1.45% | All wages |
| Additional Medicare | 0.9% | Wages above $200,000 (single, head of household), $250,000 (joint) or $125,000 (separate) |
Sources: Social Security Administration, contribution and benefit base; IRS Questions and Answers for the Additional Medicare Tax. Employers pay a matching share of Social Security and regular Medicare tax.
For a return with business income, investments or several credits, check with a CPA or enrolled agent, or use the IRS tools.
This page shows how much tax you owe and at what rate. The tax refund calculator goes one step further: it subtracts the tax already withheld from your paychecks and shows whether you get money back or owe more.
Paychecks also have state tax, benefits premiums and retirement contributions taken out. To see a per-paycheck number, try the payroll calculator.
No. Only the extra dollars are taxed at the higher rate, so more income always means more money after federal tax. Benefits and credits that phase out at certain income levels are the exception, and they are not modeled here. The post on marginal vs effective tax rate explains the mechanics.
Use whichever is larger. Most filers compare the two before filing; see standard vs itemized deduction for how to check.
Estimate for planning and learning, not tax advice. Sources: IRS Rev. Proc. 2025-32, IRS federal income tax rates and brackets, IRS Topic 501, SSA contribution and benefit base, IRS Additional Medicare Tax Q&A. See also our editorial standards.
Last updated: October 8, 2026 · Written and tested by Amara Taylor, Content Lead, Anchor AI Tools.