CalcKitIncome Tax Calculator
Your income
Single filer, 2026 federal brackets, standard deduction $16,100. Federal tax only — state tax, Social Security and Medicare are not included.
Example: $90,000 salary, no pre-tax contributions → $10,970 federal tax (12.2% effective) on $73,900 taxable income.
Behind the numbers
How federal income tax is calculated
Federal income tax is marginal: each rate applies only to the income inside its bracket, not to your whole salary. First subtract pre-tax contributions, then subtract the 2026 standard deduction of $16,100 for a single filer to get taxable income. Then apply the 2026 single-filer brackets in order: 10% to $12,400, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600 and 37% above $640,600 (IRS Revenue Procedure 2025-32). Your effective rate is total tax divided by gross income, and it is always lower than your top bracket.
Salary $90,000, minus $0 pre-tax contributions, minus the $16,100 standard deduction = $73,900 taxable income. Tax by bracket: 10% × $12,400 = $1,240; 12% × ($50,400 − $12,400) = 12% × $38,000 = $4,560; 22% × ($73,900 − $50,400) = 22% × $23,500 = $5,170. Total: $1,240 + $4,560 + $5,170 = $10,970. Effective rate: $10,970 ÷ $90,000 = 12.2%. Take-home pay before state tax and payroll tax: $90,000 − $10,970 = $79,030, or about $6,586 per month.
Reference
2026 single-filer brackets
| Taxable income | Rate | Tax on this slice |
|---|---|---|
| $0 – $12,400 | 10% | $1,240 |
| $12,400 – $50,400 | 12% | $4,560 |
| $50,400 – $105,700 | 22% | $12,166 |
| $105,700 – $201,775 | 24% | $23,058 |
| $201,775 – $256,225 | 32% | $17,424 |
| $256,225 – $640,600 | 35% | $134,531 |
| Over $640,600 | 37% | 37% of the excess |
Examples
Examples (single filer, no pre-tax contributions)
| Salary | Taxable income | Federal tax | Effective rate |
|---|---|---|---|
| $50,000 | $33,900 | $3,820 | 7.6% |
| $65,000 | $48,900 | $5,620 | 8.6% |
| $90,000 | $73,900 | $10,970 | 12.2% |
| $120,000 | $103,900 | $17,570 | 14.6% |
| $200,000 | $183,900 | $36,734 | 18.4% |
Tips before you file
A raise never taxes your whole salary at the higher rate — only the dollars above each threshold pay the higher rate.
Pre-tax 401(k) and HSA contributions lower taxable income, so they lower federal tax in the year you make them.
Compare the standard deduction with itemizing: use whichever is larger, and keep receipts if you itemize.
Remember this covers federal income tax only. Add state tax, Social Security and Medicare for a full paycheck picture.
Good to know
Frequently asked questions
What is the 2026 standard deduction for a single filer?
$16,100, under IRS Revenue Procedure 2025-32. It is subtracted from income before the tax brackets apply, so a single filer with $16,100 or less of income after pre-tax contributions has no taxable income.
Why is my effective rate lower than my tax bracket?
Because brackets are marginal. Only the income inside each bracket is taxed at that rate. A $90,000 salary reaches the 22% bracket, but most of the income is taxed at 10% and 12%, giving an effective rate of 12.2%.
Does this calculator include state tax?
No. It estimates federal income tax only for a single filer. State tax rates, credits and deductions vary by state, and Social Security and Medicare are separate payroll taxes.
Is this tax advice?
No. This is a 2026 estimate for planning, based on the published 2026 brackets and standard deduction. Tax law, credits and your personal situation can change the result, so check current figures at irs.gov or ask a tax professional before acting.