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Federal income tax calculator 2026
Enter your yearly income and filing status. The calculator takes off the 2026 standard deduction ($16,100 single, $32,200 married filing jointly) and the overtime deduction if you have one, then applies the 2026 tax brackets published by the IRS.
By Asier Fernández ·
2026 federal tax brackets
| Rate | Single (taxable income) | Married filing jointly |
|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 |
| 37% | over $640,600 | over $768,700 |
Source: IRS, tax year 2026 inflation adjustments. The rates apply to taxable income, after the standard deduction. Each rate only applies to the part of your income inside its bracket, so moving into a higher bracket never lowers your take-home pay.
How the calculation works
With $60,000 of wages as a single filer, taxable income is $60,000 − $16,100 = $43,900. The first $12,400 is taxed at 10% ($1,240) and the remaining $31,500 at 12% ($3,780), so the tax is $5,020: about 8.4% of income, with a top bracket of 12%. Credits, other income and itemized deductions change the result; this is an estimate for planning, not a return.
The deduction for overtime
For 2025 to 2028 you can deduct qualified overtime compensation: the pay above your regular rate for overtime hours, that is, the extra “half” of time and a half. The maximum is $12,500 a year, or $25,000 filing jointly, and it phases out above $150,000 of modified adjusted gross income ($300,000 jointly). It is claimed on Schedule 1-A whether you itemize or not (IRS). Enter that premium above; for 200 overtime hours at $25 an hour it is 200 × $12.50 = $2,500. Shift workers can find their overtime hours for a year in the shift pay calculator.
Payroll taxes are separate
Social Security (6.2% up to $184,500 of wages) and Medicare (1.45%) come out of every paycheck on top of income tax. The paycheck calculator shows all of them for one pay period.
More guides
Figures are worked out from each cycle; rules checked against official sources on . How we calculate
Questions
What are the 2026 tax brackets?
For single filers: 10% up to $12,400 of taxable income, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600 and 37% above. Married couples filing jointly have brackets twice as wide up to 35%.
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married filing jointly and $24,150 for heads of household.
How much federal tax do I pay on $60,000?
About $5,020 as a single filer using the standard deduction and no credits: about 8.4% of income.
How does the no tax on overtime deduction work?
You deduct the overtime premium (the pay above your regular rate), up to $12,500 or $25,000 for joint filers, for 2025 to 2028. It phases out above $150,000 of modified AGI ($300,000 jointly).
Does a raise ever lower my take-home pay because of the bracket?
No. A higher rate applies only to the income inside that bracket, not to all of it.