US Salary & Tax Calculator 2026

The 2026 federal income tax brackets (single filer) are: 10% on the first $11,925; 12% on $11,925–$48,475; 22% on $48,475–$103,350; 24% on $103,350–$197,300; 32% on $197,300–$250,525; 35% on $250,525–$626,350; 37% above $626,350. The standard deduction is $15,000 for single filers and $30,000 for married filing jointly.

The Social Security (OASDI) tax rate is 6.2% for employees, matched by an employer 6.2%. The wage base limit for 2026 is $176,100 — Social Security tax applies only on wages up to this amount. Medicare is 1.45% with no wage base cap, plus an additional 0.9% on wages above $200,000 (single) or $250,000 (joint).

Nine US states have no individual income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. Note that New Hampshire taxes interest and dividends. If you live in a no-income-tax state, only federal tax, Social Security, and Medicare apply.

Your marginal tax rate is the rate on your last dollar of income — often 22% or 24% for middle-income earners. Your effective tax rate is your total tax divided by your gross income — always lower because the lower brackets apply to the first portions of income. The 22% bracket does not mean you pay 22% on all income.

Common pre-tax deductions include: 401(k) contributions (up to $24,500 in 2026), Health Savings Account (HSA) contributions ($4,300 single / $8,550 family in 2026), health insurance premiums (if paid through payroll), and Flexible Spending Account (FSA) contributions. These reduce your federal taxable income and often your state taxable income too.