What are the 2026 federal income tax brackets?

The 2026 tax brackets (from IRS Rev. Proc. 2025-32) are: 10% up to $12,400; 12% $12,401-$50,400; 22% $50,401-$105,700; 24% $105,701-$201,775; 32% $201,776-$256,225; 35% $256,226-$640,600; 37% over $640,600 (for single filers). Married filing jointly brackets are roughly double these thresholds.

What is the 2026 standard deduction?

For tax year 2026: $16,100 for single filers and married individuals filing separately; $32,200 for married couples filing jointly; $24,150 for heads of household. Source: IRS IR-2025-103.

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Federal Income Tax & Paycheck Calculator (2026)

Estimates your 2026 federal income tax + FICA (Social Security & Medicare), using IRS Rev. Proc. 2025-32 and SSA 2026 wage base.

📋 Income details

Filing status

Gross annual income

Age

Deduction type

Standard (Single): $16,100 — Source: IRS Rev. Proc. 2025-32

OBBBA 2026 deductions

Qualified tip income (OBBBA §224)

Deduction: up to $25,000 — phase-out above $150,000

Qualified overtime pay (OBBBA §225)

The 'half' premium of time-and-a-half overtime. Max: $12,500 single / $25,000 joint.

FICA (payroll taxes)

Include FICA in take-home estimate

ℹSource: IRS Topic 751 + SSA.gov. SS: 6.2% on first $184,500. Medicare: 1.45% on all wages. Additional Medicare: 0.9% above $200K (single) / $250K (joint).

✓ Your paycheck estimate

Estimated take-home

$68,628 /yr

Income tax

Taxable income$68,900

Top marginal bracket22%

Effective income tax rate11.61%

Federal income tax$9,870

FICA (payroll taxes)

Social Security (6.2% up to $184,500)$5,270

Medicare (1.45% on all wages)$1,233

Total FICA$6,503

Total federal tax burden$16,373

Effective total rate19.26%

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IRS

IRS Revenue Procedure 2025-32Primary source

Tax brackets, standard deductions, and contribution limits verified against official IRS publications.

Last verified: June 2026 · About our data

Data sources & methodology — last verified June 2026

• Income tax brackets: IRS Revenue Procedure 2025-32 (Oct 9 2025), made permanent by One Big Beautiful Bill Act (Jul 4 2025)

• Standard deduction: Single $16,100 / MFJ $32,200 / HOH $24,150 (IRS IR-2025-103)

• Age 65+ add-on: $2,050 unmarried / $1,650 married per qualifying person (IRC §63(f))

• OBBBA senior bonus: $6,000/person, phases out $75K–$175K single, $150K–$250K joint (IRS OBBBA deductions page)

• OBBBA tip/overtime deductions: IRS OBBBA deductions page — available 2025-2028

• FICA rates: IRS Topic 751 + IRS Pub 926 + SSA.gov FAQ (Jan 2026) — SS 6.2% up to $184,500; Medicare 1.45% unlimited; Additional Medicare 0.9% above $200K/$250K

• Not modeled: State/local taxes, AMT, NIIT (3.8%), capital gains rates, child tax credit, EITC, self-employment tax, SALT deduction changes. For a complete picture, use IRS.gov tools or a licensed CPA.