How the income tax calculator works
The calculator subtracts pre-tax deductions and the 2026 standard deduction ($16,100 single, $32,200 married filing jointly) from your wages to get taxable income, then applies the 2026 federal brackets one slice at a time.
Tax = Σ (income in each bracket × bracket rate)
FICA = 6.2% Social Security (up to $184,500) + 1.45% Medicare (+0.9% above $200,000 single / $250,000 joint)
Only the dollars inside a bracket are taxed at that bracket's rate, which is why your effective rate is always lower than your marginal (top) rate. Single brackets for 2026 are 10% up 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. Pre-tax deductions reduce income tax but not FICA.
Worked example
A single filer earning $85,000 has $68,900 of taxable income after the $16,100 standard deduction. Tax is 10% of $12,400 ($1,240) plus 12% of $38,000 ($4,560) plus 22% of $18,500 ($4,070), about $9,870. FICA adds $6,503. Take-home is about $68,627, or $5,719 a month. The effective federal rate is 11.6% even though the marginal rate is 22%.
Frequently asked questions
What is the 2026 standard deduction?
$16,100 for single filers and $32,200 for married couples filing jointly, after the inflation adjustments the IRS announced for tax year 2026.
What is the difference between effective and marginal tax rate?
Your marginal rate is the rate on your last dollar of income. Your effective rate is total tax divided by income. Because lower brackets apply to the first dollars, the effective rate is lower.
Will a raise put me in a higher bracket and lower my pay?
No. Only the income above the bracket threshold is taxed at the higher rate, so a raise always increases take-home pay.
Why is FICA calculated on gross wages?
Social Security and Medicare apply to wages before traditional 401(k) deductions. Some cafeteria-plan deductions such as health premiums are exempt, which this estimate does not model.
Updated October 2026. Results are estimates for education, not financial or medical advice. All math runs in your browser; nothing you type is sent anywhere.