USA Income Tax Calculator (2026)
2026 regular federal income tax for a single filer, before credits.
Use the correct income figure
Enter taxable income after the standard or itemized deduction, not gross salary.
USA federal income tax example for 2026
For $100,000 of taxable ordinary income after the standard or itemized deduction, the single-filer bracket calculation is:
- $12,400 at 10% = $1,240
- $38,000 at 12% = $4,560
- $49,600 at 22% = $10,912
Estimated regular federal bracket tax: $16,712 before credits.
This example excludes payroll taxes, state and local taxes, credits, special capital-gain rates, alternative minimum tax, and self-employment tax.
How the United States calculation works
Each portion of taxable ordinary income is taxed at its applicable 2026 single-filer rate. Moving into a higher bracket does not make all income subject to the higher rate.
The input must already reflect the standard or itemized deduction. Credits and other taxes are excluded so the result remains a precise estimate of regular federal bracket tax within the stated scope.
United States tax rates for 2026
These are the basic progressive rates. Country-specific adjustments are described above.
| Annual taxable income | Rate | Rule |
|---|---|---|
| $0 to $12,400 | 10% | 10% on taxable income up to $12,400 |
| $12,400 to $50,400 | 12% | 12% on the portion from $12,400 to $50,400 |
| $50,400 to $105,700 | 22% | 22% on the portion from $50,400 to $105,700 |
| $105,700 to $201,775 | 24% | 24% on the portion from $105,700 to $201,775 |
| $201,775 to $256,225 | 32% | 32% on the portion from $201,775 to $256,225 |
| $256,225 to $640,600 | 35% | 35% on the portion from $256,225 to $640,600 |
| Above $640,600 | 37% | 37% on the portion above $640,600 |
Assumptions
- Single filing status.
- All entered taxable income is ordinary income subject to the regular federal brackets.
- The input already reflects any standard or itemized deduction.
Not included
- Tax credits, capital-gain and qualified-dividend rates, alternative minimum tax, and self-employment tax.
- Social Security and Medicare payroll taxes.
- State and local income taxes.
Official sources and update status
Rates checked on 16 August 2026. Applicable from 1 January 2026 through 31 December 2026.
This calculator is for planning and education. For a filing decision or a complex case, use the relevant tax authority’s filing service or a qualified adviser.