What are the 2026 federal income-tax brackets for a single filer?

For 2026, the single-filer thresholds used by this estimator are 10% 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 $640,600.

Do all pre-tax contributions reduce Social Security and Medicare tax?

No. Traditional 401(k) salary deferrals generally remain subject to Social Security and Medicare. Qualifying health FSA salary reductions and HSA contributions made through a Section 125 salary-reduction arrangement can reduce employment-tax wages.

Does the calculator include state income tax?

No. The federal calculator estimates federal income tax and employee FICA only. State and local taxes require separate rules.

Why is my effective tax rate lower than my top marginal bracket?

Because a progressive system applies different rates to different portions of taxable income. The top rate applies only to income within the highest bracket you reach, not to every taxable dollar.

2026 Federal Income Tax Calculator

How the 2026 estimate works

The United States uses progressive federal income-tax brackets. Only the portion of taxable income inside each bracket is taxed at that bracket's rate; moving into a higher bracket does not cause all of your income to be taxed at the higher rate.

For 2026, RatioCalc uses the IRS ordinary-income brackets and standard deductions of $16,100 for Single and Married Filing Separately, $32,200 for Married Filing Jointly, and $24,150 for Head of Household.

The estimate also applies configured 2026 limits for 401(k), HSA and health FSA contributions and estimates employee Social Security and Medicare taxes. Pre-tax contributions reduce spendable take-home pay as well as the income-tax base where modeled.

Important limitations

This is an estimator, not a tax-return engine. It does not model every deduction, phase-out, refundable-credit rule, filing exception, alternative tax, Net Investment Income Tax, state/local tax, or self-employment tax.

The Child Tax Credit input models the maximum nominal $2,200 per qualifying child and caps the credit at calculated federal tax. Actual eligibility and refundable portions depend on facts not collected by this calculator.

FICA is estimated on gross wages for consistency. Payroll treatment of some HSA/FSA contributions can differ depending on how contributions are made.

2026 quick facts

401(k) employee limit: $24,500
HSA limit: $4,400 individual / $8,750 family
Health FSA limit: $3,400
Social Security wage base: $184,500

Paycheck calculator·401(k) calculator

Frequently asked questions

What are the 2026 federal tax brackets?

For Single filers, the seven marginal rates are 10%, 12%, 22%, 24%, 32%, 35% and 37%, beginning at taxable-income thresholds of $0, $12,400, $50,400, $105,700, $201,775, $256,225 and $640,600. Other filing statuses have different thresholds.

Marginal rate vs effective rate?

Your marginal rate is the rate applied to the next dollar of taxable income. Your effective federal income-tax rate is estimated federal income tax after modeled credits divided by gross income.

2026 Federal Income Tax Calculator - Estimate Your Tax