Transparent method
The formula
Worked example
Example inputs
How to interpret the result
The figure this returns sits well above what actually gets paid on the last dollar earned and well below the rate a household expects from headlines about a bracket. Progressive brackets tax only the income inside each slice, so a filer's effective rate is always lower than their marginal rate, sometimes by a wide margin, and confusing the two leads to consistently wrong decisions about a raise or an extra freelance job.
Before you rely on it
What to check
Read the effective rate off this calculator, not the top bracket your income reaches. The effective rate is the one that matches what actually left your account.
The common error
Where people go wrong with 2026 federal income tax calculator
Assuming a raise that crosses into a new bracket taxes the whole income at the new rate. Only the income above the threshold is taxed there. The rest stays exactly where it was.
Sensitivity evidence
How gross ordinary income changes the estimated federal income tax
| Gross ordinary income | Estimated federal income tax | Effective federal tax rate |
|---|---|---|
| $80,000 | $8,770 | 11.0% |
| $90,000 | $10,970 | 12.2% |
| $100,000worked example | $13,170 | 13.2% |
| $110,000 | $15,370 | 14.0% |
| $120,000 | $17,570 | 14.6% |
Every input, tested
Which input moves the estimated federal income tax most
| Input | Tested from | To | Estimated federal income tax at each end | Swing |
|---|---|---|---|---|
| Filing status | Single | Head of household | $13,170 to $9,588 | $3,582 (42%) |
| Gross ordinary income | $90,000 | $110,000 | $10,970 to $15,370 | $4,400 (33%) |
| Additional deductions | $0.00 | $1.00 | $13,170 to $13,170 | $0.22 |
Step by step
The worked example, input by input
| Input | Value used |
|---|---|
| Gross ordinary income | $100,000 |
| Filing status | Single |
| Additional deductions | $0.00 |
| Estimated federal income tax | $13,170 |
| Effective federal tax rate | 13.2% |
Where the inputs come from
Gross ordinary income is wages, self-employment profit, interest and other income taxed at ordinary rates, before deductions; leave out long-term capital gains and qualified dividends, which have their own rates. Filing status changes the brackets and the standard deduction, so choose single, married filing jointly, married filing separately or head of household. Additional deductions are items you would deduct beyond the standard deduction, such as retirement contributions above the line or itemized deductions that exceed it.
When the result stops applying
It applies the 2026 brackets and the standard deduction to ordinary income only and does not include credits, the alternative minimum tax, self-employment tax, the net investment income tax or state tax. Real returns depend on adjustments, itemized deductions and credits such as the child tax credit. Brackets and deductions change with law and inflation each year.
What to compare it with
Estimate paycheck effects with the take-home pay and paycheck calculators, and check withholding with the tax withholding page. For business owners, see the self-employment tax and QBI deduction calculators, and for investments the capital gains calculator. The marriage tax page compares joint and single filing.
People also ask
Frequently asked questions
What is the difference between marginal and effective tax rate?
The marginal rate is the rate on your last dollar of income, while the effective rate is total tax divided by total income, which is always lower under a progressive system.
Does a raise push me into a higher bracket and reduce my pay?
No. Only the income above the bracket threshold is taxed at the higher rate, so a raise never reduces your take-home pay because of the brackets.
Should I take the standard deduction or itemize?
Choose whichever is larger. The standard deduction is high enough that most taxpayers do not itemize, unless mortgage interest, state taxes and gifts add up above it.