United States income tax estimator
Enter an income, a filing status and a state. The federal schedule runs on income after the standard deduction, and the state schedule runs alongside it.
Gross income before the standard deduction.
Sets both the federal brackets and the standard deduction.
The state schedule runs on income before the federal deduction.
Results
Total tax divided by income before the deduction.
22% federal plus 9.3% state.
Where the tax comes from
| Band | Rate | Income in band | Tax |
|---|---|---|---|
| $0 to $12,400 | 10% | $12,400.00 | $1,240.00 |
| $12,400 to $50,400 | 12% | $38,000.00 | $4,560.00 |
| $50,400 to $105,700 | 22% | $23,500.00 | $5,170.00 |
| Total from this schedule | $10,970.00 | ||
| Band | Rate | Income in band | Tax |
|---|---|---|---|
| $0 to $11,079 | 1% | $11,079.00 | $110.79 |
| $11,079 to $26,264 | 2% | $15,185.00 | $303.70 |
| $26,264 to $41,452 | 4% | $15,188.00 | $607.52 |
| $41,452 to $57,542 | 6% | $16,090.00 | $965.40 |
| $57,542 to $72,724 | 8% | $15,182.00 | $1,214.56 |
| $72,724 to $371,479 | 9.3% | $17,276.00 | $1,606.67 |
| Total from this schedule | $4,808.64 | ||
| Taxable income | Rate |
|---|---|
| $0 to $11,079 | 1% |
| $11,079 to $26,264 | 2% |
| $26,264 to $41,452 | 4% |
| $41,452 to $57,542 | 6% |
| $57,542 to $72,724 | 8% |
| $72,724 to $371,479 | 9.3% |
| $371,479 to $445,771 | 10.3% |
| $445,771 to $742,953 | 11.3% |
| $742,953 and above | 12.3% |
The state figure applies the state schedule to income before the federal standard deduction, because state level deductions and exemptions are not carried in the data files.
Assumptions
- The figure you enter is gross income for the year, before the standard deduction.
- The standard deduction for your filing status is applied in full. Itemised deductions, the qualified business income deduction, and above the line adjustments are out of scope.
- No credits are applied, including the child tax credit and the earned income credit.
- Social Security and Medicare are payroll taxes charged on wages, so they are not part of this figure.
- The state schedule is applied to income before the federal standard deduction, because state level deductions, exemptions and credits are not carried in the data files.
- States that publish one schedule for every filing status use that schedule for all four. Where a state publishes separate married rates, those apply to married filing jointly only.
- Local income taxes charged by a city or county are out of scope.
- 27 of the state records carry an earlier effective year, because those states have not published 2026 figures. Each table names its own year.
Sources
- Rev. Proc. 2025-32, inflation adjusted items for 2026, Internal Revenue Service, checked 30 August 2026
- Standard deduction amounts for 2026, Internal Revenue Service, checked 30 August 2026
Each state schedule carries its own source link, shown in the caption of the state table once you pick a state.
How this works
Federal income tax is charged on taxable income, which is what is left after the standard deduction for your filing status. That is why two people with the same salary and different statuses owe different amounts: the deduction differs, and so do the bracket widths. Married filing jointly gets brackets roughly twice as wide as single at the lower rates, which is where the marriage benefit in the schedule comes from.
The schedule is progressive. Income is cut at each bracket edge and every slice pays its own rate, so a raise that pushes you into a higher bracket only raises the rate on the dollars above that edge. The average rate shown in the results is total tax divided by income before the deduction, which is always lower than the rate on your last dollar.
States vary far more than the federal schedule does. Some levy no individual income tax on wages at all, some charge a single flat rate, and some run brackets that look like a smaller copy of the federal ones. The estimate applies the state schedule to income before the federal deduction, since state deductions, exemptions and credits are not in the data files. A state figure here is therefore a rough upper edge rather than a return line.
Payroll tax is a separate charge on wages and is not included. For the number that lands in a paycheck, the take home pay tool applies Social Security and Medicare as well.
Standard deduction for 2026
| Filing status | Deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
Every federal bracket for all four statuses is on the United States bracket page.