Income Tax Calculator
Estimate your 2026 federal income tax, FICA, state tax and take-home pay, with a bracket-by-bracket breakdown for every filing status.
Income Tax Calculator
On an $85,000 salary with $6,000 of pre-tax 401(k) savings and the standard deduction, a single filer has $62,900 of taxable income in 2026. Federal income tax is $8,550 (10.1% of gross), Social Security and Medicare add $6,503, and take-home pay is about $63,948 a year, or $5,329 a month.
How to use this income tax calculator
- Enter your gross annual income before any taxes or deductions.
- Choose your filing status: single, married filing jointly, head of household, or married filing separately.
- Enter pre-tax deductions such as 401(k) or HSA contributions. These lower your federal taxable income.
- Leave itemized deductions at $0 to use the standard deduction. Enter a number only if your itemized total is higher.
- Add your state’s income tax rate, then read your federal tax, FICA, total taxes and take-home pay.
The math behind the result
Taxable income = gross income − pre-tax deductions − (standard or itemized deduction)
Federal tax is progressive: each slice of taxable income is taxed at its own bracket rate, and you add the slices. The 2026 standard deduction is $16,100 for single and married filing separately, $32,200 for married filing jointly, and $24,150 for head of household.
| Rate | Single | Married filing jointly |
|---|---|---|
| 10% | up to $12,400 | up to $24,800 |
| 12% | to $50,400 | to $100,800 |
| 22% | to $105,700 | to $211,400 |
| 24% | to $201,775 | to $403,550 |
| 32% | to $256,225 | to $512,450 |
| 35% | to $640,600 | to $768,700 |
| 37% | over $640,600 | over $768,700 |
FICA: Social Security is 6.2% of wages up to the 2026 wage base of $184,500, and Medicare is 1.45% of all wages plus 0.9% on wages above $200,000 (single) or $250,000 (married filing jointly).
Worked example
Single filer, $85,000 salary, $6,000 pre-tax 401(k), standard deduction:
- Taxable income: $85,000 − $6,000 − $16,100 = $62,900
- 10% on the first $12,400 = $1,240
- 12% on the next $38,000 = $4,560
- 22% on the remaining $12,500 = $2,750
- Federal income tax: $8,550 (10.1% of gross income, even though the marginal bracket is 22%)
- Social Security and Medicare: $6,503
- Take-home pay: $63,948 a year ($5,329 a month)
A married couple filing jointly with $150,000 of income and no pre-tax deductions has $117,800 of taxable income, owes $15,340 in federal tax and $11,475 in FICA, and takes home about $123,185.
Marginal rate vs effective rate
Your marginal rate is the rate on your last dollar of taxable income. Your effective rate is your total tax divided by your total income. In the example above the marginal bracket is 22%, but the federal effective rate is only 10.1%, because the first $50,400 of taxable income is taxed at 10% and 12%. Earning more never pushes your whole income into a higher bracket; only the income above each threshold is taxed at the higher rate.
Standard deduction or itemize?
Most taxpayers take the standard deduction because it is large. You itemize only if mortgage interest, state and local taxes (subject to a cap), charitable gifts and medical costs above the threshold add up to more than $16,100 (single) or $32,200 (married filing jointly). The calculator uses whichever is larger. Taxpayers age 65 or older or who are blind get an additional standard deduction, which this estimate does not add.
Social Security and Medicare (FICA)
FICA is separate from income tax and is taken from every paycheck: 6.2% for Social Security up to $184,500 of wages and 1.45% for Medicare with no cap. High earners pay an extra 0.9% Medicare tax on wages above $200,000 (single) or $250,000 (married filing jointly). Self-employed people pay both halves, which is covered by our self-employment tax calculator. Pre-tax 401(k) contributions reduce income tax but not FICA wages.
How to lower your tax bill legally
- Contribute to a traditional 401(k), 403(b) or HSA, which reduce taxable income.
- Claim every credit you qualify for, such as the Child Tax Credit and education credits.
- Bunch deductions into one year if you are close to the itemizing threshold.
- Hold investments more than a year so gains get long-term capital gains rates.
This calculator does not include tax credits or the recent deductions for tips, overtime and seniors, so your actual bill may be lower.
State income tax
Nine states have no tax on wage income: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. Other states use flat or graduated rates. Enter your state’s effective rate to estimate it; for exact numbers, use your state revenue department’s calculator.
Key terms
- Gross income
- Your total pay before taxes and deductions.
- Taxable income
- Income left after deductions; the amount the brackets apply to.
- Marginal tax rate
- The rate on your next dollar of taxable income.
- Effective tax rate
- Total tax divided by total income.
- Standard deduction
- A flat amount that reduces taxable income for all filers who do not itemize.
- FICA
- Social Security and Medicare payroll taxes.
Frequently asked questions
How much federal income tax will I pay on $85,000 in 2026?
A single filer with $6,000 of pre-tax 401(k) contributions and the standard deduction has $62,900 of taxable income and owes about $8,550 in federal income tax, an effective rate of 10.1% of gross income. Without the 401(k) contribution the tax is higher, about $9,870.
What are the 2026 federal tax brackets?
For a single filer: 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 that. For married filing jointly the thresholds are $24,800, $100,800, $211,400, $403,550, $512,450 and $768,700.
What is the standard deduction for 2026?
$16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for heads of household.
What is take-home pay on $85,000?
With $6,000 pre-tax 401(k) savings and no state income tax, about $63,948 a year or $5,329 a month. A state income tax would lower this further.
Does moving into a higher bracket mean all my income is taxed more?
No. Only the income above each bracket threshold is taxed at the higher rate. A raise can never reduce your take-home pay because of brackets.
How much is Social Security tax in 2026?
Employees pay 6.2% on wages up to $184,500, which is a maximum of $11,439, plus 1.45% Medicare tax on all wages. Employers pay a matching amount.
Does a 401(k) contribution reduce my taxes?
A traditional 401(k) contribution lowers your federal and most state taxable income, so it lowers income tax. It does not reduce Social Security or Medicare wages. Roth 401(k) contributions do not reduce current taxes.
Is this calculator exact?
It is a close estimate for wage income using 2026 brackets and the standard or itemized deduction. It leaves out tax credits, other income types, additional deductions and state-specific rules, so use it for planning, not filing.
Sources and further reading
- Tax Foundation: 2026 tax brackets and standard deductions
- SSA: 2026 Social Security wage base and COLA
- IRS Topic 409: Capital gains and losses
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Figures in the examples are illustrative and use the inputs shown. Market rates and program rules change; confirm current terms with your lender or the linked official sources before making a decision.
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Disclaimer: This calculator provides estimates for educational purposes only and is not financial, tax, or legal advice. Results depend on the figures you enter and on simplified assumptions; actual rates, taxes, and outcomes will differ. Consult a qualified professional before making financial decisions.