Calculator · United States
US Federal take-home pay — tax year 2026
Income tax + Social Security + Medicare + Additional Medicare Tax, computed from official IRS data for a single filer with the standard deduction.
At a glance — 2026
- Jurisdiction
- United States (federal only)
- Tax year
- 2026 (returns filed in 2027)
- Filing status modeled
- Single
- Standard deduction
- $16,100
- Personal exemption
- $0 (suspended through 2026)
- Lowest marginal rate
- 10%
- Highest marginal rate
- 37% (over $640,600)
- Currency
- US Dollar (USD)
- Data release
- us-fed-2026.1
- Last reviewed
- 2026-09-16
Income tax brackets — 2026 single filer
These are the official IRS figures from Rev. Proc. 2025-32 (table for single filers, Section 4.01).
| Rate | Taxable income band (USD) | Source |
|---|---|---|
| 10% | $0 – $12,400 | us-fed-2026-bracket-10 |
| 12% | $12,400 – $50,400 | us-fed-2026-bracket-12 |
| 22% | $50,400 – $105,700 | us-fed-2026-bracket-22 |
| 24% | $105,700 – $201,775 | us-fed-2026-bracket-24 |
| 32% | $201,775 – $256,225 | us-fed-2026-bracket-32 |
| 35% | $256,225 – $640,600 | us-fed-2026-bracket-35 |
| 37% | $640,600 – and above | us-fed-2026-bracket-37 |
Employee contributions and caps
| Contribution | Rate | Cap / floor | Source |
|---|---|---|---|
| Social Security (employee) | 6.2% | Wage base $184,500 (cap) | IRS Topic 751 |
| Medicare (employee) | 1.45% | No cap | IRS Topic 751 |
| Additional Medicare Tax | 0.9% | On wages above $200,000 | IRS Topic 751 |
The 0.9% Additional Medicare Tax is withheld by the employer once wages cross $200,000 in a calendar year — regardless of filing status — and there is no employer match.
Worked examples
Pre-computed using the same engine as the live calculator. Click any row to load it into the calculator above.
| Scenario | Gross | Taxable | Income tax | Contributions | Net annual | Net monthly | Effective |
|---|---|---|---|---|---|---|---|
| Entry-level | $35,000 | $18,900 | $2,020 | $2,677.5 | $30,302.5 | $2,525.21 | 13.42% |
| Median household | $75,000 | $58,900 | $7,670 | $5,737.5 | $61,592.5 | $5,132.71 | 17.88% |
| Solid upper-middle | $150,000 | $133,900 | $24,734 | $11,475 | $113,791 | $9,482.58 | 24.14% |
A US-specific note that often surprises people
The federal income tax is only part of the picture for most US workers. The model here covers federal income tax + employee-side Social Security, Medicare, and Additional Medicare Tax. It does not include:
- State income tax (e.g., California, New York, Texas has none)
- Local income tax (e.g., New York City, Philadelphia)
- Pre-tax 401(k), HSA, or FSA contributions — which would reduce taxable wages
- Health-insurance premium deductions
- The Saver's Credit, EITC, or Child Tax Credit (all separate, all income-tested)
- The Alternative Minimum Tax (separate parallel calculation)
Most US workers also live in a state with its own income tax; for those workers, the take-home pay from this federal calculator overstates reality. State-by-state calculators are on our roadmap.
Inclusions, exclusions, and known limits
Included
- Progressive federal income tax at 2026 rates
- $16,100 standard deduction (single)
- Social Security up to the $184,500 wage base
- Medicare on all wages
- 0.9% Additional Medicare Tax on wages above $200,000
Excluded by design
- State and local income tax (separate calculators in progress)
- Self-employment tax (Schedule SE)
- Capital gains, dividends, rental, and investment income
- Pre-tax 401(k), HSA, FSA contributions
- Education credits, EITC, Saver's Credit, Child Tax Credit
- Alternative Minimum Tax
- Married filing jointly or dependents (this page models single only)
Sources for this page
- IRS Rev. Proc. 2025-32 — IRS Rev. Proc. 2025-32 — Tax Year 2026 Inflation Adjustments
- IRS Tax Topic 751 — Social Security and Medicare Withholding Rates
- IRS Publication 15 (Circular E) — Employer's Tax Guide, including the $184,500 wage base
Data release: us-fed-2026.1. Reviewed: 2026-09-16 by editor@taxmetria.com (pending qualified tax professional sign-off). Last verified against source: 16 Sep 2026.
Frequently asked questions
Why doesn't this calculator match my paystub exactly?
This is a federal-only model for a single filer with the standard deduction. Your paystub likely reflects state income tax, pre-tax 401(k) or health-insurance contributions, and possibly the Saver's Credit or other withholdings. Each of those changes the bottom line. See the assumptions page.
What if I'm married or have dependents?
The v1 single-filer model does not include married filing jointly, dependents, or head-of-household scenarios. These are on the roadmap but require their own test suites and source records before they can be published. Until then, please consult a tax professional.
Why is my marginal rate higher than my effective rate?
That's correct and intentional. Your marginal rate applies to the next dollar you earn; your effective rate is the average across your entire gross income. Because the first dollars are taxed at lower rates, the effective rate is always lower than (or equal to) the marginal rate. See the guide.
What about the One Big Beautiful Bill Act (OBBBA)?
OBBBA (Public Law 119-21) was signed on 4 July 2025. Rev. Proc. 2025-32 already reflects OBBBA's amendments, including the permanence of the seven-bracket structure. The new senior deduction ($6,000 for taxpayers 65+) and additional AMT exemption changes are not modeled in this v1 single-filer calculator; they require additional taxpayer-specific modeling and are documented as future work.
Related
See something wrong? Report a possible error and we'll investigate. Corrections are recorded publicly on this site.