The 2026 tax year is projected to see a return to the 39.6% top bracket as TCJA provisions expire. This calculator uses the standard deduction estimates for 2026.
US Income Tax Calculator 2026
Calculate your 2026 federal income tax after major Tax Cuts and Jobs Act (TCJA) provisions expire. See how tax bracket increases, lower standard deductions, and returning personal exemptions affect your tax bill.
Why Use Our 2026 Income Tax Calculator?
Unless Congress extends them, major TCJA tax cuts expire December 31, 2025. Starting January 1, 2026, most Americans will face:
- Higher tax rates (top rate increases from 37% to 39.6%)
- Lower standard deduction (drops nearly 50%)
- Returning personal exemptions (~$5,000 per person)
- Reduced Child Tax Credit ($2,000 → $1,000 per child)
- No more SALT cap ($10,000 limit removed)
Our calculator shows your 2026 tax liability and compares it to 2025, revealing exactly how much more (or less) you'll owe.
How to Calculate Your 2026 Federal Income Tax
What You'll Need:
- Annual gross income (wages, self-employment, investments)
- Filing status (Single, Married Joint, Head of Household)
- Number of dependents
- Retirement contributions (401k, IRA)
- Standard or itemized deductions
- State and local taxes paid (for itemizing)
2026 Tax Calculation Steps:
Step 1: Calculate Adjusted Gross Income (AGI) Gross Income - Above-the-Line Deductions = AGI
Example: $75,000 salary - $7,000 (401k) - $1,500 (student loan interest) = $66,500 AGI
Step 2: Apply 2026 Standard Deduction
- Single: ~$8,000 (down from $14,600 in 2025)
- Married Filing Jointly: ~$16,000 (down from $29,200)
- Head of Household: ~$11,800 (down from $21,900)
Example: $66,500 - $8,000 = $58,500
Step 3: Subtract Personal Exemptions (Returning in 2026) ~$5,000 per person (you + dependents)
Example: Single, no dependents: $58,500 - $5,000 = $53,500 taxable income
Step 4: Apply 2026 Tax Brackets (Estimated)
Single Filers:
- 10% on income up to $11,000
- 15% on $11,001 to $44,725
- 25% on $44,726 to $95,375
- 28% on $95,376 to $182,100
- 33% on $182,101 to $231,250
- 35% on $231,251 to $578,125
- 39.6% on income over $578,125
Example calculation for $53,500:
- $11,000 × 10% = $1,100
- $33,725 × 15% = $5,059
- $8,775 × 25% = $2,194
- Total tax: $8,353
Step 5: Subtract Tax Credits
- Child Tax Credit: $1,000 per child (down from $2,000)
- Earned Income Tax Credit
- Education credits
- Other applicable credits
2025 vs 2026 Tax Comparison
Example: Single Filer, $75,000 Income
2025 Tax (TCJA in effect):
- Standard deduction: $14,600
- No personal exemption
- Taxable income: $51,900
- Tax: $6,471
2026 Tax (TCJA expired):
- Standard deduction: $8,000
- Personal exemption: $5,000
- Taxable income: $53,500
- Tax: $8,353
Tax increase: $1,882 (29% more)
Example: Married Couple, $150,000 Income, 2 Kids
2025 Tax:
- Standard deduction: $29,200
- Taxable income: $110,800
- Tax before credits: $14,482
- After Child Tax Credit (-$4,000): $10,482
2026 Tax:
- Standard deduction: $16,000
- Personal exemptions: $20,000 (4 people)
- Taxable income: $104,000
- Tax before credits: $15,956
- After Child Tax Credit (-$2,000): $13,956
Tax increase: $3,474 (33% more)
FAQ About 2026 Income Tax Calculator
Q: Will Congress extend the TCJA tax cuts? Unknown as of early 2025. Historically, politically popular tax cuts often get extended, but budget concerns and changing political control make predictions difficult. Monitor legislative developments throughout 2025.
Q: Who gets hit hardest by TCJA expiration? Middle and upper-middle income families ($50,000-$300,000) see the largest percentage increases. Families with multiple children lose substantial Child Tax Credit value.
Q: Does anything improve in 2026? High-earners in high-tax states (CA, NY, NJ, CT) benefit from SALT cap removal. They can deduct full state/local taxes instead of the $10,000 limit.
Q: What about Alternative Minimum Tax (AMT)? AMT exemptions drop significantly in 2026, potentially affecting more upper-middle income taxpayers, especially those with large families or high deductions.
Q: Can I do anything to reduce my 2026 taxes? Yes! Maximize retirement contributions (401k, IRA), consider Roth conversions in 2025 while rates are lower, adjust W-4 withholding, and review itemizing vs. standard deduction.
Major 2026 Tax Law Changes
Tax Bracket Increases Current seven brackets (10%, 12%, 22%, 24%, 32%, 35%, 37%) revert to previous rates (10%, 15%, 25%, 28%, 33%, 35%, 39.6%). Middle-income taxpayers move from 12% to 15% and from 22% to 25%.
Standard Deduction Cuts The nearly-doubled standard deduction drops back to pre-2018 levels (inflation-adjusted). This is the biggest change affecting most taxpayers.
Personal Exemptions Return Each person (taxpayer + spouse + dependents) gets ~$5,000 exemption. Large families benefit significantly, but it doesn't fully offset the lower standard deduction for most.
Child Tax Credit Reduction $2,000 per child → $1,000 per child. Families with 2 kids lose $2,000 in credits. Families with 3 kids lose $3,000.
SALT Deduction Cap Removed The $10,000 cap on state and local tax deductions disappears. High earners in high-tax states can deduct full amounts again, potentially saving thousands.
Tax Planning Strategies for 2026
Before December 31, 2025: ✓ Accelerate income (bonuses, stock options) while rates are lower ✓ Consider Roth conversions at current lower rates ✓ Defer large deductible expenses to 2026 when rates are higher ✓ Review and adjust W-4 withholding for 2026
For 2026 Tax Year: ✓ Reconsider itemizing vs. standard deduction (more will benefit from itemizing) ✓ Maximize pre-tax retirement contributions ✓ Bunch itemized deductions into alternating years ✓ Adjust quarterly estimated payments if self-employed ✓ Review tax-loss harvesting strategies
High-Income Strategies: ✓ Prepay state/local taxes in 2026 (no cap) ✓ Review AMT exposure with tax professional ✓ Consider charitable giving strategies ✓ Evaluate business structure (pass-through considerations)
Who Pays More? Who Pays Less?
Paying Significantly More:
- Middle-income families ($50k-$150k)
- Families with multiple children
- Upper-middle income without high SALT ($150k-$300k)
- Taxpayers who benefited from doubled standard deduction
Possibly Paying Less:
- High earners in high-tax states (SALT cap removal)
- Large families (personal exemptions may offset other changes)
- Those who itemized but were capped by SALT limit
Minimal Impact:
- Very low income (already in 10% bracket)
- Those with complex tax situations already optimized
Common 2026 Tax Calculation Mistakes
❌ Forgetting personal exemptions: Don't overlook ~$5,000 per person returning in 2026
❌ Using 2025 standard deduction: It drops significantly—use correct 2026 amounts
❌ Miscalculating Child Tax Credit: Remember it's $1,000 per child, not $2,000
❌ Ignoring itemizing opportunity: Lower standard deduction means more benefit from itemizing
❌ Wrong tax brackets: Use 2026 brackets (15%, 25%, 28%), not 2025 brackets (12%, 22%, 24%)
❌ Not adjusting withholding: Your 2025 W-4 won't withhold enough for 2026
When to Consult a Tax Professional
See a CPA or tax advisor if you:
- Earn over $200,000 (complex planning needed)
- Own a business or are self-employed
- Live in high-tax states (maximize SALT benefits)
- Have significant investment income
- Are planning major life events (retirement, home purchase, business sale)
- Need multi-year tax optimization strategies
- May be subject to AMT in 2026
Estimate Your 2026 Tax Now and Plan Ahead
Don't be caught off guard by higher taxes in 2026. Most Americans will see tax increases ranging from 15-35% compared to 2025. Understanding your estimated liability now gives you time to adjust withholding, maximize deductions, and implement tax-saving strategies.
Use our 2026 Income Tax Calculator to see your projected federal tax liability, compare it to 2025, and identify opportunities to reduce your tax burden. Knowledge is power—calculate your 2026 taxes today and take control of your financial future.