US Tax Calculator 2026
With an annual gross income of $75,000 in 2026 as a single filer, the standard deduction is $16,100, leaving $58,900 in taxable income. The estimated federal tax is approximately $7,675, with an effective rate of 10.23% and a marginal rate of 22%. The US tax system applies progressive brackets: 10% on the first $12,400, then 12% up to $50,350, and 22% on the remainder. This calculator uses the official IRS tables (Revenue Procedure 2025-19) effective for tax year 2026.
Frequently Asked Questions
How does the US federal tax system work?
The United States uses a progressive tax system with 7 tax brackets (10%, 12%, 22%, 24%, 32%, 35%, and 37%). Each bracket taxes only the portion of income within that range, not your entire income. For example, if you're single and earn $60,000 in taxable income, the 10% rate applies to the first $12,400, the 12% rate to the next $38,150, and the 22% rate to the remainder. This means your effective rate is always lower than your marginal rate.
What is the standard deduction for 2026?
For tax year 2026, the standard deduction is: $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for head of household. This amount is subtracted from your gross income before calculating taxes. Most taxpayers use the standard deduction because it exceeds their itemized deductions.
What's the difference between effective and marginal tax rate?
The marginal rate is the percentage of the highest bracket your taxable income falls into — it indicates how much you'll pay on each additional dollar earned. The effective rate is the actual percentage you pay on your total income, calculated by dividing your total tax by your gross income. For example, a single filer earning $75,000 has a marginal rate of 22% but an effective rate of only 10.82%, because most of their income is taxed at lower rates.
Which filing status should I choose?
The IRS recognizes 4 filing statuses: Single (unmarried with no dependents), Married Filing Jointly (married couples filing together — generally the most advantageous), Married Filing Separately (married couples filing separately — useful in specific situations like student loan debt), and Head of Household (unmarried with dependents — wider brackets than Single). Your marital status on December 31 determines your filing status for the entire year.
Does this calculation include state taxes and Social Security?
No. This calculator computes only the federal income tax. It does not include: state taxes (vary by state; some like Texas and Florida have no state income tax), FICA/Social Security (6.2% on the first $176,100), Medicare (1.45% with no limit, plus 0.9% on $200,000+), or local taxes. The total tax you pay will be higher than the result shown here.