US Federal & State Income Tax Calculator
The United States tax system integrates progressive federal income tax schedules administered by the Internal Revenue Service (IRS), mandatory payroll contributions under the Federal Insurance Contributions Act (FICA), and state-level income taxes spanning progressive brackets, flat taxes, or zero-income-tax frameworks. This calculator projects your precise federal and state tax burden for the 2026 tax year, identifying your effective tax rate, marginal bracket tier, pre-tax savings impacts, and net annual take-home pay.
Income Tax Calculator Inputs
Calculates 2026 IRS federal brackets, state income taxes, FICA withholdings & credits.
Total pre-tax compensation including salary, bonuses, and taxable wages.
Determines 2026 standard deduction and tax brackets.
Progressive (1.0% – 13.3% incl. 1% mental health surtax over $1M)
Traditional 401(k), traditional IRA, 403(b), HSA, or medical insurance.
Eligible for up to $2,000 Child Tax Credit per qualifying child.
Calculation Breakdown
Reduces federal and state taxable income
Effective federal rate: 10.3% (Marginal: 22%)
Effective state rate: 4.1% (Progressive (1.0% – 13.3% incl. 1% mental health surtax over $1M))
6.2% on wages up to $184,500 limit
1.45% mandatory Medicare contribution
•Calculated based on 2026 IRS federal tax brackets under Revenue Procedure 2025-32.
•State taxes calculated for California (Progressive (1.0% – 13.3% incl. 1% mental health surtax over $1M)).
•Includes 6.2% Social Security capped at $184,500 and 1.45% Medicare.
Take-Home Pay By Pay Frequency
How Your 2026 Federal & State Taxes Were Calculated
Based on: $85,000.00 annual gross compensation • SINGLE • California (progressive tax system)
Adjusted Gross Income (AGI)
$80,000.00AGI = $85,000.00 (Gross Pay) − $5,000.00 (Pre-Tax 401k/HSA Deductions)
Qualifying pre-tax deductions (traditional 401(k), traditional IRA, 403(b), and Health Savings Accounts) reduce both federal and state adjusted gross income dollar-for-dollar.
Federal Taxable Income Base
$63,900.00Taxable Income = $80,000.00 (AGI) − $16,100.00 (2026 single Standard Deduction)
Under IRS Revenue Procedure 2025-32 for the 2026 tax year, standard deductions are $16,100 for Single/MFS filers, $32,200 for Married Filing Jointly, and $24,150 for Heads of Household.
Federal Progressive Income Tax
-$8,770.00Taxed through statutory progressive tiers: 10%, 12%, 22%, 24%, 32%, 35%, and 37%
Federal income tax is calculated on each incremental slice of taxable income. Only income within each respective bracket threshold is taxed at that rate, protecting lower earnings from high marginal rates.
FICA — Social Security (6.2%)
-$5,270.00Social Security Tax = min($85,000.00, $184,500 Statutory Wage Cap) × 6.20%
Social Security tax is capped at the 2026 statutory wage limit of $184,500 (maximum annual withholding of $11,439.00). Earnings above this threshold incur zero additional Social Security tax.
FICA — Medicare (1.45% + 0.9% High Earner Surtax)
-$1,232.50Base: $85,000.00 × 1.45% = $1,232.50 (No surtax applies under threshold)
Medicare tax is uncapped across all earned income. An additional 0.9% Additional Medicare Tax applies under IRC §3101(b) to earnings exceeding $200,000 (Single) or $250,000 (Married Filing Jointly).
State Income Tax (California)
-$3,462.83State System: Progressive (1.0% – 13.3% incl. 1% mental health surtax over $1M)
California uses progressive statutory brackets with dedicated state standard deduction allowances.
Net Annual Take-Home Pay
$61,264.67Net Pay = $85,000.00 (Gross) − $18,735.33 (Total Taxes) − $5,000.00 (Deductions)
How this calculator works
How it works
- 01Gross Earned Income: Enter your annualized wages, salary, bonuses, or taxable business earnings before statutory deductions.
- 02Pre-Tax Adjustments: Eligible traditional 401(k), 403(b), traditional IRA, Health Savings Account (HSA), and employer-sponsored health premiums reduce both federal and state Adjusted Gross Income (AGI).
- 03Federal Standard Deduction: Automatically applies the statutory 2026 standard deduction ($16,100 Single/MFS, $32,200 Married Filing Jointly, $24,150 Head of Household) under IRS Revenue Procedure 2025-32.
- 04IRS Progressive Brackets: Taxes taxable income across seven marginal rate tiers (10%, 12%, 22%, 24%, 32%, 35%, and 37%), applying each rate strictly to the income slice within that bracket.
- 05FICA Withholdings: Computes mandatory 6.2% Social Security up to the statutory 2026 wage ceiling ($184,500), plus 1.45% Medicare (and 0.9% Additional Medicare Tax on compensation above $200,000 for Single or $250,000 for Married couples).
- 06State Income Tax: Computes state tax obligations according to your state's statutory tax code — from 0% in states like Texas and Florida to progressive systems like California (1.0%–13.3%) and New York (4.0%–10.9%), or flat-rate structures like Illinois (4.95%) and Pennsylvania (3.07%).
Tax rules that apply
- •The US tax system is strictly marginal: moving into a higher tax bracket does NOT cause all your income to be taxed at the higher rate; only the portion of income within that specific threshold is taxed at the elevated percentage.
- •Pre-tax retirement accounts like a 401(k) reduce federal and state income taxable bases, but do NOT reduce FICA payroll taxes (Social Security and Medicare).
- •Nine US states impose no individual income tax on earned wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming.
- •The Child Tax Credit provides up to $2,000 per qualifying child under 17, subject to income phaseout starting at $200,000 for single filers and $400,000 for married couples filing jointly.
Current Tax Rates
| Tax / Deduction | Rate | Notes |
|---|---|---|
| Federal 10% Bracket (Single) | $0 – $11,925 | Married Jointly: $0 – $23,850 |
| Federal 12% Bracket (Single) | $11,926 – $48,475 | Married Jointly: $23,851 – $96,950 |
| Federal 22% Bracket (Single) | $48,476 – $103,350 | Married Jointly: $96,951 – $206,700 |
| Federal 24% Bracket (Single) | $103,351 – $197,300 | Married Jointly: $206,701 – $394,600 |
| Federal 32% Bracket (Single) | $197,301 – $250,525 | Married Jointly: $394,601 – $501,050 |
| Federal 35% Bracket (Single) | $250,526 – $626,350 | Married Jointly: $501,051 – $751,600 |
| Federal 37% Bracket (Single) | Over $640,600 | Married Jointly: Over $768,700 |
| Federal Standard Deduction | $16,100 (Single) / $32,200 (MFJ) | Head of Household: $24,150 |
| Social Security (FICA) | 6.20% | Capped at $184,500 wage ceiling |
| Medicare (FICA) | 1.45% + 0.9% surtax | Surtax applies above $200k single / $250k MFJ |
What this calculator assumes
- Calculations reflect 2026 IRS statutory tax tables, standard deduction thresholds, and FICA wage caps.
- Assumes standard deduction is taken rather than itemized deductions unless specified.
- Does not account for county/city municipal income taxes (e.g. NYC local tax or Philadelphia wage tax) unless modeled at state level.
- Independent contractors (1099) must account for full 15.3% Self-Employment Tax (employer + employee shares of FICA).
Where our numbers come from
These calculators are based on official government tax rates and rules. We link directly to the source so you can verify everything yourself.
IRS Revenue Procedure 2025-32 (2026 Inflation Adjustments)
Internal Revenue Service — U.S. Department of the Treasury
IRS Publication 15-T (Federal Withholding Tables)
Internal Revenue Service — U.S. Dept. of Treasury
California FTB — 2026 Withholding Schedules (DE 4)
California Franchise Tax Board
Frequently Asked Questions
How do progressive federal tax brackets work in the United States?
The federal income tax is progressive, which means income is taxed in layers or 'slices'. For example, in 2026 a single filer pays 10% on income up to $12,400, 12% on income between $12,401 and $50,400, and 22% on income between $50,401 and $105,700. Entering a higher bracket only subjects the dollars above that threshold to the higher percentage, never your entire earnings.
What is the difference between standard deduction and itemized deductions?
The standard deduction is a fixed dollar amount that reduces your taxable income with no questions asked ($16,100 for Single, $32,200 for Married Filing Jointly in 2026). Itemized deductions allow you to list eligible deductible expenses individually, such as mortgage interest, charitable donations, state/local taxes (SALT up to $10,000), and large medical bills. You should itemize only if your total qualifying expenses exceed your statutory standard deduction.
Which US states do not have a state personal income tax?
There are currently 9 states with no broad personal income tax on earned wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. Residents of these states still pay federal income tax and FICA payroll taxes, but have zero state withholding deducted from their salaries.
What is the difference between effective tax rate and marginal tax rate?
Your marginal tax rate is the highest bracket that applies to your top dollar of income (e.g., 22% federal + 8% state). Your effective tax rate is the actual percentage of your total income paid in taxes (Total Taxes ÷ Total Income). Because of standard deductions and lower introductory brackets, your effective tax rate is always significantly lower than your marginal rate.
How does contributing to a 401(k) or HSA lower my income tax?
Contributions made to a traditional 401(k), 403(b), or Health Savings Account (HSA) are made with pre-tax dollars. They reduce your federal and state Adjusted Gross Income (AGI) dollar-for-dollar. For example, if you are in the 22% federal bracket and contribute $5,000 to a 401(k), you immediately save $1,100 in federal income taxes plus state taxes.
What is the Additional Medicare Tax and when does it apply?
The Affordable Care Act introduced a 0.9% Additional Medicare Tax on wages, compensation, and self-employment earnings exceeding statutory thresholds: $200,000 for single filers and $250,000 for married couples filing jointly. This brings the employee Medicare tax rate on compensation above these thresholds from 1.45% to 2.35%.
