Federal Income Tax Calculator: What You Owe in 2026

How much federal income tax do you owe?

On the defaults — an $85,000.00 salary, single, no extra pre-tax deductions — the standard deduction is $16,100.00, the taxable income is $68,900.00 ($85,000.00 − $16,100.00), the federal income tax is $9,870.00, the effective rate is 11.61% ($9,870.00 ÷ $85,000.00 × 100), the marginal rate is 22%, the after-tax income is $75,130.00, and the monthly tax is $822.50 ($9,870.00 ÷ 12). For 2026 there are seven federal income tax rates — 10%, 12%, 22%, 24%, 32%, 35%, and 37% — and the standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly, and $24,150 for heads of household (IRS Revenue Procedure 2025-32). The brackets apply to taxable income, not to your salary, and the system is marginal: only the income inside each bracket is taxed at that bracket’s rate.

Five things about the model are worth stating plainly. First, the taxable income is the salary minus the standard deduction minus any extra pre-tax deductions — $85,000.00 − $16,100.00 − $0.00 = $68,900.00. Second, the federal tax is the sum over each bracket of the rate times the income inside that bracket — on $68,900.00 of taxable income that is $9,870.00. Third, the effective rate is the tax divided by the salary — $9,870.00 ÷ $85,000.00 × 100 = 11.61% — always lower than the 22% marginal rate. Fourth, the monthly tax is the tax divided by 12 — $9,870.00 ÷ 12 = $822.50. And fifth, a raise never shrinks your take-home pay — only the dollars above a bracket line are taxed at the higher rate; all listed in Accuracy & limitations.

The worked example, line by line

Setup: $85,000.00 salary, single, $0.00 extra pre-tax deductions.

Line 1 — the standard deduction. The standard deduction for a single filer in 2026 is $16,100.00.

Line 2 — the taxable income. The taxable income is $85,000.00 − $16,100.00 − $0.00 = $68,900.00.

Line 3 — the federal tax. The tax is worked slice by slice: 10% on the first $12,400.00 is $1,240.00, 12% on the next $38,000.00 is $4,560.00, and 22% on the remaining $18,500.00 is $4,070.00 — $1,240.00 + $4,560.00 + $4,070.00 = $9,870.00.

Line 4 — the effective rate. The effective rate is $9,870.00 ÷ $85,000.00 × 100 = 11.61%.

Line 5 — the after-tax income and the monthly tax. The after-tax income is $85,000.00 − $9,870.00 = $75,130.00, and the monthly tax is $9,870.00 ÷ 12 = $822.50.

Every branch, checked

$120,000.00 salary, single: Salary $120,000.00, single: standard deduction $16,100.00, taxable income $103,900.00, federal tax $17,570.00, effective rate 14.64%, marginal rate 22%, after-tax income $102,430.00, monthly tax $1,464.17 — a $120,000.00 salary puts $103,900.00 in taxable income — the tax is $17,570.00 and the effective rate is 14.64%.

$85,000.00 salary, married filing jointly: Salary $85,000.00, married filing jointly: standard deduction $32,200.00, taxable income $52,800.00, federal tax $5,840.00, effective rate 6.87%, marginal rate 12%, after-tax income $79,160.00, monthly tax $486.67 — filing jointly doubles the standard deduction to $32,200.00, so the tax falls to $5,840.00 on the same $85,000.00 salary.

$60,000.00 salary, single: Salary $60,000.00, single: standard deduction $16,100.00, taxable income $43,900.00, federal tax $5,020.00, effective rate 8.37%, marginal rate 12%, after-tax income $54,980.00, monthly tax $418.33 — at $60,000.00 the tax is $5,020.00 — an 8.37% effective rate.

$200,000.00 salary, single: Salary $200,000.00, single: standard deduction $16,100.00, taxable income $183,900.00, federal tax $36,734.00, effective rate 18.37%, marginal rate 24%, after-tax income $163,266.00, monthly tax $3,061.17 — at $200,000.00 the top dollar is taxed at 24%, but the effective rate is only 18.37%.

$150,000.00 salary, married filing jointly: Salary $150,000.00, married filing jointly: standard deduction $32,200.00, taxable income $117,800.00, federal tax $15,340.00, effective rate 10.23%, marginal rate 22%, after-tax income $134,660.00, monthly tax $1,278.33 — filing jointly on $150,000.00, the tax is $15,340.00 — a 10.23% effective rate.

$40,000.00 salary, single: Salary $40,000.00, single: standard deduction $16,100.00, taxable income $23,900.00, federal tax $2,620.00, effective rate 6.55%, marginal rate 12%, after-tax income $37,380.00, monthly tax $218.33 — at $40,000.00 the tax is $2,620.00 — a 6.55% effective rate.

$500,000.00 salary, single: Salary $500,000.00, single: standard deduction $16,100.00, taxable income $483,900.00, federal tax $138,134.25, effective rate 27.63%, marginal rate 35%, after-tax income $361,865.75, monthly tax $11,511.19 — at $500,000.00 the top dollar is taxed at 35%, but the effective rate is 27.63%.

The reverses, worked backwards

Smallest cent salary whose ROUNDED federal tax reaches $10,000.00 (single): $85,590.89 — the exact salary is 85590.8864. At the displayed $85,590.89 the taxable income is $69,490.89 and the tax is $10,000.00 (unrounded tax 9999.9958); at $85,590.88 the tax is $9,999.99 (unrounded 9999.9936). $85,590.89 is the smallest cent salary whose rounded tax reaches $10,000.00. The star is DOLLARS.

Salary so taxable income is exactly $50,400.00 (single): $66,500.00 — the exact salary is 66500.0000. At the displayed $66,500.00 the taxable income is $50,400.00, the tax is $5,800.00, the effective rate is 8.72%, the marginal rate is 12%, the after-tax income is $60,700.00, and the monthly tax is $483.33. The star is DOLLARS.

First salary in the 22% bracket (single): $66,500.01 — the exact salary is 66500.0100. At the displayed $66,500.01 the taxable income is $50,400.01, the tax is $5,800.00, the marginal rate is 22%, and the after-tax income is $60,700.01; at $66,500.00 the marginal rate is still 12%. $66,500.01 is the first cent of salary in the 22% bracket. The star is DOLLARS.

Smallest cent salary whose ROUNDED after-tax income reaches $60,000.00 (single): $65,704.54 — the exact salary is 65704.5398. At the displayed $65,704.54 the tax is $5,704.54 and the after-tax income is $60,000.00 (unrounded after-tax 59999.9952); at $65,704.53 the after-tax income is $59,999.99. $65,704.54 is the smallest cent salary whose rounded after-tax income reaches $60,000.00. The star is DOLLARS.

Smallest cent salary whose ROUNDED effective rate reaches 15.00% (single): $125,108.28 — the exact salary is 125108.2708. At the displayed $125,108.28 the tax is $18,759.99 and the effective rate is 15.00% (unrounded effective 14.9950%); at $125,108.27 the effective rate is 14.99%. $125,108.28 is the smallest cent salary whose rounded effective rate reaches 15.00%. The star is DOLLARS.

Smallest cent salary whose DISPLAYED monthly tax reaches $1,000.00 (single): $94,681.53 — the exact salary is 94681.5227. At the displayed $94,681.53 the tax is $11,999.94 and the monthly tax is $1,000.00 (unrounded monthly 999.9947); at $94,681.52 the tax is $11,999.93 and the monthly tax is $999.99. The monthly tax is computed from the ROUNDED tax, so at $94,681.54 the unrounded monthly is 999.9949 but the displayed monthly is still $1,000.00. $94,681.53 is the smallest cent salary whose displayed monthly tax reaches $1,000.00. The star is DOLLARS.

What the defaults assume

The defaults are an $85,000.00 salary, single, and $0.00 of extra pre-tax deductions — standard deduction $16,100.00, taxable income $68,900.00, tax $9,870.00, effective rate 11.61%, marginal rate 22%, after-tax income $75,130.00, monthly tax $822.50. With a $120,000.00 salary, single, Salary $120,000.00, single: standard deduction $16,100.00, taxable income $103,900.00, federal tax $17,570.00, effective rate 14.64%, marginal rate 22%, after-tax income $102,430.00, monthly tax $1,464.17 — a $120,000.00 salary puts $103,900.00 in taxable income — the tax is $17,570.00 and the effective rate is 14.64%. With a $85,000.00 salary, married filing jointly, Salary $85,000.00, married filing jointly: standard deduction $32,200.00, taxable income $52,800.00, federal tax $5,840.00, effective rate 6.87%, marginal rate 12%, after-tax income $79,160.00, monthly tax $486.67 — filing jointly doubles the standard deduction to $32,200.00, so the tax falls to $5,840.00 on the same $85,000.00 salary. With a $60,000.00 salary, single, Salary $60,000.00, single: standard deduction $16,100.00, taxable income $43,900.00, federal tax $5,020.00, effective rate 8.37%, marginal rate 12%, after-tax income $54,980.00, monthly tax $418.33 — at $60,000.00 the tax is $5,020.00 — an 8.37% effective rate. With a $200,000.00 salary, single, Salary $200,000.00, single: standard deduction $16,100.00, taxable income $183,900.00, federal tax $36,734.00, effective rate 18.37%, marginal rate 24%, after-tax income $163,266.00, monthly tax $3,061.17 — at $200,000.00 the top dollar is taxed at 24%, but the effective rate is only 18.37%. With a $150,000.00 salary, married filing jointly, Salary $150,000.00, married filing jointly: standard deduction $32,200.00, taxable income $117,800.00, federal tax $15,340.00, effective rate 10.23%, marginal rate 22%, after-tax income $134,660.00, monthly tax $1,278.33 — filing jointly on $150,000.00, the tax is $15,340.00 — a 10.23% effective rate. With a $40,000.00 salary, single, Salary $40,000.00, single: standard deduction $16,100.00, taxable income $23,900.00, federal tax $2,620.00, effective rate 6.55%, marginal rate 12%, after-tax income $37,380.00, monthly tax $218.33 — at $40,000.00 the tax is $2,620.00 — a 6.55% effective rate. With a $500,000.00 salary, single, Salary $500,000.00, single: standard deduction $16,100.00, taxable income $483,900.00, federal tax $138,134.25, effective rate 27.63%, marginal rate 35%, after-tax income $361,865.75, monthly tax $11,511.19 — at $500,000.00 the top dollar is taxed at 35%, but the effective rate is 27.63%. With a $0.00 salary, Salary $0.00, single: standard deduction $16,100.00, taxable income $0.00, federal tax $0.00, effective rate 0.00%, marginal rate 0%, after-tax income $0.00, monthly tax $0.00 — a $0.00 salary means no taxable income, no tax, and no monthly tax. With a $16,100.00 salary, single, Salary $16,100.00, single: standard deduction $16,100.00, taxable income $0.00, federal tax $0.00, effective rate 0.00%, marginal rate 0%, after-tax income $16,100.00, monthly tax $0.00 — a $16,100.00 salary is covered entirely by the standard deduction, so the tax is $0.00. With a $1,000,000.00 salary, single, Salary $1,000,000.00, single: standard deduction $16,100.00, taxable income $983,900.00, federal tax $320,000.25, effective rate 32.00%, marginal rate 37%, after-tax income $679,999.75, monthly tax $26,666.69 — a $1,000,000.00 salary leaves $983,900.00 of taxable income and a $320,000.25 tax — a 32.00% effective rate. With a $85,000.00 salary, head of household, Salary $85,000.00, head of household: standard deduction $24,150.00, taxable income $60,850.00, federal tax $6,948.00, effective rate 8.17%, marginal rate 12%, after-tax income $78,052.00, monthly tax $579.00 — as head of household the same $85,000.00 owes $6,948.00, an 8.17% effective rate. With a $85,000.00 salary, married filing separately, Salary $85,000.00, married filing separately: standard deduction $16,100.00, taxable income $68,900.00, federal tax $9,870.00, effective rate 11.61%, marginal rate 22%, after-tax income $75,130.00, monthly tax $822.50 — filing separately gives the same $9,870.00 as filing single at this income. With a $25,000.00 salary, single, Salary $25,000.00, single: standard deduction $16,100.00, taxable income $8,900.00, federal tax $890.00, effective rate 3.56%, marginal rate 10%, after-tax income $24,110.00, monthly tax $74.17 — a $25,000.00 salary owes $890.00 — a 3.56% effective rate. With a $85,000.00 salary, single, $10,000.00 extra pre-tax deductions, Salary $85,000.00, single: standard deduction $16,100.00, taxable income $58,900.00, federal tax $7,670.00, effective rate 9.02%, marginal rate 22%, after-tax income $77,330.00, monthly tax $639.17 — $10,000.00 of extra pre-tax deductions cuts the tax to $7,670.00 — $2,200.00 less than the headline.

Output · formula · meaning

Who uses this

• The employee checking a new $85,000 salary offer: they learn the federal tax is $9,870.00, the effective rate is 11.61%, and the monthly tax is $822.50 — and they check the $120,000.00 branch to see the tax on the next rung up.
• The couple deciding how to file: they learn filing jointly on $85,000.00 owes $5,840.00 while filing separately owes $9,870.00 — and they check the $150,000.00 joint branch to see the tax on a two-income household.
• The worker wondering whether a raise pushes them into a higher bracket: they learn $66,500.01 is the first cent of salary in the 22% bracket — and they check the $65,704.54 reverse to see the salary that keeps $60,000.00 after tax.
• The saver maxing pre-tax deductions: they learn $10,000.00 of extra pre-tax deductions cuts the tax to $7,670.00 — $2,200.00 less than the headline — and they check the $94,681.53 reverse to see the salary whose monthly tax is $1,000.00.

Accuracy & limitations

The math is first-principles: the taxable income is the salary minus the 2026 standard deduction for the filing status minus any extra pre-tax deductions, the federal tax is the sum over the 2026 brackets of the rate times the income inside each bracket, the effective rate is the ROUNDED tax divided by the salary, and the monthly tax is the ROUNDED tax divided by 12 — each rounded to cents half-up, and the monthly tax is computed from the rounded tax, not the unrounded tax. What the model cannot do is file your return: it covers federal income tax ONLY — it does not include Social Security or Medicare (FICA) taxes or any state tax, so your total withholding is higher; it uses the standard deduction only, so if you itemize, your taxable income is lower; it does not include tax credits, which reduce the tax dollar-for-dollar; it does not include the additional Medicare tax or the net investment income tax; and the tax you owe at filing is the annual figure, while your paycheck withholding is an estimate of it. Use it to find the tax, the effective rate, and the monthly tax — then check your withholding and any credits before you file.

Frequently asked questions