Tax Calculator 2026 — Free Federal & State Income Tax Estimator
How Federal Income Tax Works in 2026
The U.S. federal income tax system is progressive, meaning higher portions of your income are taxed at higher rates. Your total tax is not simply your top bracket rate multiplied by all income — each bracket only applies to income within that range. After subtracting your deduction (standard or itemized), the remaining taxable income flows through each bracket sequentially. State taxes are calculated separately and vary widely, from 0% in states like Florida and Texas to over 8% in California and Oregon.
2026 Federal Tax Brackets (Single Filer)
| Rate | Taxable Income Range |
|---|---|
| 10% | $0 – $11,925 |
| 12% | $11,925 – $48,475 |
| 22% | $48,475 – $103,350 |
| 24% | $103,350 – $197,300 |
| 32% | $197,300 – $250,525 |
| 35% | $250,525 – $626,350 |
| 37% | $626,350+ |
Example Scenarios
Software Engineer in California — $120,000
Single filer, standard deduction ($15,000). Taxable income: $105,000. Federal tax: ~$17,400. CA state tax: ~$7,600. Effective rate: ~20.8%. Take-home: ~$95,000/year.
Married Couple in Texas — $180,000
Filing jointly, standard deduction ($30,000). Taxable income: $150,000. Federal tax: ~$24,000. No state income tax. Effective rate: ~13.3%. Take-home: ~$156,000/year.
Freelancer in New York — $85,000
Single filer, itemized deductions ($20,000). Taxable income: $65,000. Federal tax: ~$9,600. NY state tax: ~$4,450. Effective rate: ~16.5%. Take-home: ~$70,950/year.