Income Tax Calculator
Estimate your US federal income tax. Enter your taxable income to see your tax bracket and estimated tax owed.
$75,000 of taxable income for a single filer owes $11,553 of US federal income tax at a 22% marginal rate and a 15.4% effective rate — the gap is the whole point of progressive brackets.
Calculator
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How This Calculator Works
US federal income tax uses progressive brackets. Each portion of your income is taxed at the rate for that bracket.
2026 single brackets (estimated):
- 10% on $0-$11,600
- 12% on $11,601-$47,150
- 22% on $47,151-$100,525
- 24% on $100,526-$191,950
- 32% on $191,951-$243,725
- 35% on $243,726-$609,350
- 37% on $609,351+
Worked example
Using the default — $75,000 of taxable income for a single filer:
Fill the lowest bracket first. The first $11,600 is taxed at 10%: $1,160. Every dollar of taxable income starts at the bottom of the ladder, regardless of what you earn.
Move up one bracket at a time. The next $35,550 ($11,600 to $47,150) is taxed at 12%: $4,266. The remaining $27,850 ($47,150 to $75,000) is taxed at 22%: $6,127.
Add the tiers. $1,160 + $4,266 + $6,127 = $11,553. Total tax owed, before credits and other adjustments.
Meet the two rates that matter. The marginal rate is 22% — what the next dollar earned is taxed at. The effective rate is $11,553 ÷ $75,000 = 15.4% — what you actually pay on average. A raise that pushes you "into a higher bracket" only affects the dollars above the threshold, never the whole income.
Enter 75000 with status "single" above to reproduce the $11,553 figure. This is a simplified federal calculation: it ignores the standard deduction, credits, state tax, FICA and any other income or adjustments.
How the tax bill climbs with income
The marginal rate steps up in jumps; the effective rate rises smoothly, because each bracket only applies to the income inside it.
| Taxable income | Marginal rate | Total federal tax | Effective rate | Take-home before FICA |
|---|---|---|---|---|
| $50,000 | 22% | $6,053 | 12.1% | $43,947 |
| $75,000 (default) | 22% | $11,553 | 15.4% | $63,447 |
| $100,000 | 22% | $17,053 | 17.1% | $82,947 |
| $150,000 | 24% | $29,043 | 19.4% | $120,958 |
| $250,000 | 35% | $57,875 | 23.1% | $192,125 |
The effective rate never reaches the marginal rate, and the gap widens as income rises because a larger share of income sits below the top threshold. The $250,000 row spans into the 32% and 35% brackets, which is why its effective rate reaches 23.1%.
Common mistakes with this calculation
- Believing a raise can leave you worse off. A common fear is that crossing into a higher bracket taxes all your income at the higher rate. It does not. Only the dollars above the threshold are taxed at the new rate, so every additional dollar of income increases your take-home pay. There is no cliff.
- Confusing taxable income with gross income. This calculator takes taxable income — after the standard or itemised deduction, retirement contributions, HSA contributions and other adjustments. A $75,000 salary is not $75,000 of taxable income; the 2026 standard deduction alone removes a substantial slice before the brackets apply.
- Forgetting payroll tax entirely. Federal income tax is only part of the bill. Social Security and Medicare add 7.65% on most wages, and the employer matches it. Self-employed workers pay both halves, which is 15.3% before any income tax. Budget the total, not just the income tax figure.
- Ignoring state tax. This calculator is federal only. State income tax ranges from zero in nine states to over 13% in the highest-tax states, and it is calculated on its own bracket structure. A move across a state line can change the total more than a federal bracket change.
When this calculator does not apply
- It models federal income tax on earned income only. Capital gains, qualified dividends and self-employment income each carry different treatment.
- It uses a single simplified set of brackets. Credits such as the child tax credit, the earned income credit and education credits are not applied.
- It does not model the alternative minimum tax, the net investment income tax, or any phase-outs of deductions.
- It takes taxable income as the input, so you must subtract the standard deduction and any above-the-line adjustments yourself.
- State tax, FICA, and local tax are all excluded, so the result is not a total tax burden.
Frequently Asked Questions
Is this calculator accurate?
This is an estimate using simplified 2026 brackets. Your actual tax depends on deductions, credits, and other factors. Consult a tax professional for your specific situation.
What is my marginal vs effective tax rate?
Marginal rate is the rate on your last dollar earned. Effective rate is your total tax divided by total income, which is always lower than your marginal rate.
Sources & Methodology
This calculator uses standard financial formulas. See our methodology page for the full formula derivation.
- Federal Income Tax Brackets and Rates Internal Revenue Service
- Standard Deduction Amounts Internal Revenue Service
- Publication 505 — Tax Withholding and Estimated Tax Internal Revenue Service
- Payroll Taxes and FICA Internal Revenue Service
- Consumer Information on Taxes Consumer Financial Protection Bureau
Last reviewed .
Key takeaways
- $75,000 of taxable income for a single filer owes $11,553 in federal income tax.
- The marginal rate is 22%; the effective rate is 15.4%. Only the marginal rate applies to the next dollar.
- Progressive brackets are tiered, so crossing a threshold never reduces take-home pay.
- Taxable income is not gross salary — the standard deduction applies first.
- Add FICA and state tax before drawing any conclusion about your total burden.