What is an Income Tax Calculator?
An income tax calculator is a financial tool that estimates your total federal and state tax liability based on your gross annual earnings, filing status, and location. By applying the latest IRS progressive tax brackets and standard deductions, it provides a clear picture of your effective tax rate and your actual take-home pay (net income) after all mandatory withholdings.
For the 2026 tax year, LifeCalc uses the updated tax tables established by Revenue Procedure 2025-32, including the adjusted standard deduction of $16,100 for single filers.
How to Calculate Your 2026 Income Tax
Calculating your taxes manually involves understanding how progressive brackets work. Follow these five steps to estimate your liability:
- 1Determine Your Gross IncomeSum all sources of income, including your W-2 salary, 1099 freelance earnings, interest, and dividends.
- 2Subtract Your Standard DeductionFor 2026, the standard deduction is $16,100 for individuals and $32,200 for married couples filing jointly. This amount is subtracted from your gross income to find your taxable income.
- 3Apply Federal Tax BracketsTaxes are calculated progressively. You only pay higher rates on the portion of your income that falls within those specific brackets.
- 4Calculate FICA WithholdingsSocial Security (6.2% up to the $184,500 wage base) and Medicare (1.45%) are calculated on your gross income, not taxable income.
- 5Factor in State Income TaxAdd any state-level income taxes based on your residency. Nine US states currently have no state income tax.
2026 Federal Income Tax Brackets (Single Filers)
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,400 to $50,400 |
| 22% | $50,400 to $105,700 |
| 24% | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 |
| 35% | $256,225 to $640,600 |
| 37% | Over $640,600 |
Note: These brackets apply to taxable income (gross income minus deductions). Source: IRS Revenue Procedure 2025-32.
Frequently Asked Questions
How much federal income tax do I pay on $100,000?
On a $100,000 salary filing single in 2026, you would pay approximately $13,170 in federal income tax after the $16,100 standard deduction, for an effective federal rate of about 13.2%.
What are the 2026 federal income tax brackets?
The 2026 federal income tax brackets for single filers are: 10% on income up to $12,400; 12% from $12,400 to $50,400; 22% from $50,400 to $105,700; 24% from $105,700 to $201,775; 32% from $201,775 to $256,225; 35% from $256,225 to $640,600; and 37% on income above $640,600.
Which states have no income tax?
Nine states have no state income tax: Alaska, Florida, Nevada, New Hampshire (no tax on wages), South Dakota, Tennessee, Texas, Washington, and Wyoming. Residents of these states only pay federal income tax and FICA.
By Frank Sterling (pen name of LifeCalc’s founder; not a licensed financial advisor). Figures on this page were computed with the same code the calculator runs. Data verified 2026-09-01.
How this income tax calculator works
The calculator estimates three separate taxes on wage income and adds them up. Federal income tax subtracts the standard deduction for your filing status ($16,100 single, $32,200 married filing jointly, $24,150 head of household), then applies the 2026 marginal brackets. Only the dollars inside each bracket are taxed at that bracket’s rate; moving into a higher bracket never reprices your earlier dollars. State income tax applies your state’s bracket table to gross income. FICA is 6.2% Social Security on the first $184,500 of wages plus 1.45% Medicare on everything, with an additional 0.9% Medicare above $200,000.
The headline “effective rate” is total tax divided by gross income, so it includes FICA and state tax. The federal effective rate shown on the bracket table is lower than the marginal bracket you land in, because the standard deduction and the lower brackets shelter part of your income.
Assumptions and defaults
- Defaults: $85,000 gross income, California, single filer.
- Income is treated as W-2 wages for one taxpayer or one joint return. Interest, dividends, capital gains, self-employment tax and other income types are not modeled.
- The standard deduction is always used. There is no itemizing, no above-the-line adjustments (such as 401(k), HSA or student loan interest) and no credits (child tax credit, EITC, education credits).
- State tax is computed on gross income with no state standard deduction, personal exemptions or credits. 42 jurisdictions (41 states and D.C.) have brackets in our data; the other nine have no state wage tax.
- Local and city income taxes, and state payroll programs such as disability insurance, are not included.
Worked example: $85,000, California, single
Taxable federal income is $85,000 − $16,100 = $68,900. The first $12,400 is taxed at 10% ($1,240), the next $38,000 at 12% ($4,560), and the remaining $18,500 at 22% ($4,070), for $9,870 of federal tax. That is an 11.6% federal effective rate even though the top dollars are taxed at 22%.
| Federal income tax | $9,870 |
|---|---|
| California income tax (5.11% effective) | $4,344 |
| Social Security ($5,270) + Medicare ($1,233) | $6,503 |
| Total tax (24.37% of gross) | $20,717 |
| Take-home pay | $64,283 ($5,357 / month) |
Filing status matters. Run the same income as married filing jointly and the standard deduction rises to $32,200, taxable income falls to $52,800 and federal tax drops to $5,840. Total tax becomes $16,687 (19.63%) and take-home pay $68,313. Note that this compares one earner’s $85,000 filed jointly, so it does not model a spouse’s income.
Limitations: when to talk to a professional
This tool answers “roughly how much tax does a wage earner owe on this salary,” not “what will I owe on my return.” Real returns depend on deductions, credits, other income and timing that a salary-only model can’t see. See a CPA or enrolled agent if you are self-employed, own rental property or a business, sold investments or stock compensation, have children or dependents, itemize deductions, live or worked in more than one state, or are near a phase-out threshold. If you only want to know whether your withholding is about right, compare this estimate to your last pay stub and to the IRS’s own withholding estimator.
Related guides
2026 Fast Facts
Standard Deduction
$16,100 (Single)
Standard Deduction
$32,200 (Married)
Social Security Wage Base
$184,500
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