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Federal Paycheck Calculator 2026 – Estimate Federal Tax & Take-Home Pay

FEDERAL PAYCHECK CALCULATOR 2026

This calculator estimates your federal take-home pay using 2026 IRS tax brackets from Rev. Proc. 2025-32 — updated for the One Big Beautiful Bill Act (OBBBA), signed July 4, 2025, which made the TCJA’s seven brackets permanent. Enter your salary, filing status, and optional pre-tax deductions (401k, HSA) to see your federal income tax, Social Security, Medicare, effective tax rate, and estimated net pay. For your state income tax, select your state below.

CALCULATE YOUR FEDERAL TAKE-HOME PAY

7 IRS brackets 10%–37% · Rev. Proc. 2025-32 · OBBBA confirmed · All filing statuses · 401k/HSA inputs

INCOME
PRE-TAX DEDUCTIONS (Optional)
2026 limit: $23,500 standard; $31,000 if age 50+; $34,750 if age 60–63 (OBBBA enhanced catch-up). Reduces federal taxable income — not FICA wages. 2026 limit: $4,300 self-only / $8,550 family. HSA contributions reduce both federal taxable income and FICA wages if made through payroll.
Per-Period Take-Home
$0
Effective Fed. Tax Rate
0.0%
Marginal Tax Bracket
—
Gross Annual Income $0
Pre-Tax Deductions (401k + HSA) $0
Federal Taxable Income $0
Federal Income Tax (Annual) $0
Social Security — 6.2% up to $176,100 (Annual) $0
Medicare — 1.45% + 0.9% above $200k (Annual) $0
Total Annual Deductions $0
Net Annual Take-Home $0
2026 Federal Tax Key Numbers (IRS Rev. Proc. 2025-32 + OBBBA): Seven brackets: 10%–37%. Standard deduction: $16,100 Single / $32,200 MFJ / $24,150 HOH. Social Security wage base: $176,100. 401(k) limit: $23,500 ($31,000 if 50+; $34,750 if 60–63). HSA limit: $4,300 self-only / $8,550 family. Child tax credit: $2,000/child. No personal exemptions. Senior deduction: up to $6,000 for age 65+ (MAGI ≤ $75k single / $150k MFJ) through 2028.
One Big Beautiful Bill Act (OBBBA) — July 4, 2025: The OBBBA made the TCJA’s seven tax brackets permanently law, preventing reversion to higher pre-2018 rates at end of 2025. Key 2026 changes: bottom two brackets (10% and 12%) received an extra 4% inflation adjustment; standard deduction boosted by $750 (single) / $1,500 (MFJ) vs. prior law; new $6,000 senior deduction for ages 65+ through 2028; SALT deduction raised from $10,000 to $40,000; new deduction for tips income; new deduction for overtime pay (up to $12,500 single / $25,000 joint); non-itemizers can now deduct up to $1,000/$2,000 in cash charitable contributions.

ADD YOUR STATE INCOME TAX — SELECT YOUR STATE CALCULATOR

2026 FEDERAL TAX BRACKETS — ALL FILING STATUSES

Click a filing status below to see the exact 2026 federal income tax brackets from IRS Rev. Proc. 2025-32, updated for the One Big Beautiful Bill Act.

Single
Married Filing Jointly
Head of Household
Married Filing Separately
Federal Taxable Income — Single (2026)RateTax on Bracket
$0 – $12,40010%Up to $1,240
$12,401 – $50,40012%Up to $4,560
$50,401 – $105,70022%Up to $12,166
$105,701 – $200,75024%Up to $22,812
$200,751 – $254,85032%Up to $17,312
$254,851 – $640,60035%Up to $135,013
Above $640,60037%37% on excess
Federal Taxable Income — Married Filing Jointly (2026)RateTax on Bracket
$0 – $24,80010%Up to $2,480
$24,801 – $100,80012%Up to $9,120
$100,801 – $211,40022%Up to $24,332
$211,401 – $401,50024%Up to $45,624
$401,501 – $509,35032%Up to $34,512
$509,351 – $768,70035%Up to $90,773
Above $768,70037%37% on excess
Federal Taxable Income — Head of Household (2026)RateTax on Bracket
$0 – $17,60010%Up to $1,760
$17,601 – $66,00012%Up to $5,808
$66,001 – $105,70022%Up to $8,734
$105,701 – $200,75024%Up to $22,812
$200,751 – $254,85032%Up to $17,312
$254,851 – $640,60035%Up to $135,013
Above $640,60037%37% on excess
Federal Taxable Income — Married Filing Separately (2026)RateTax on Bracket
$0 – $12,40010%Up to $1,240
$12,401 – $50,40012%Up to $4,560
$50,401 – $105,70022%Up to $12,166
$105,701 – $200,75024%Up to $22,812
$200,751 – $254,85032%Up to $17,312
$254,851 – $384,35035%Up to $45,500
Above $384,35037%37% on excess

Source: IRS Rev. Proc. 2025-32 (October 2025). Bottom two brackets adjusted ~4% (OBBBA); upper brackets adjusted ~2.3%. Returns filed in spring 2027.

2026 STANDARD DEDUCTIONS

Filing Status Standard Deduction Additional (Age 65+ or Blind) OBBBA Senior Deduction (Age 65+)
Single$16,100+$2,050 (unmarried/not surviving spouse)Up to $6,000 per qualifying taxpayer
MAGI ≤ $75,000 (Single) / ≤ $150,000 (MFJ)
6% phaseout above thresholds
Available through tax year 2028
Married Filing Jointly$32,200+$1,650 per qualifying spouse
Married Filing Separately$16,100+$1,650 per qualifying spouse
Head of Household$24,150+$2,050

FEDERAL PAYCHECK DEDUCTIONS — COMPLETE BREAKDOWN

Deduction Rate 2026 Cap / Wage Base Max Annual Employee Cost
Federal Income Tax10% – 37% (progressive)N/A — progressive bracketsVaries by income
Social Security (OASDI)6.2%$176,100 wage base (2026)$10,918.20
Medicare (HI)1.45%No cap — all wagesNo cap
Additional Medicare Tax0.9%Wages above $200,000No cap
Additional Medicare Tax Note: The 0.9% Additional Medicare Tax applies to wages above $200,000 regardless of filing status on your W-2. However, the actual threshold for a married couple is $250,000 combined. If your employer withholds this tax but you file jointly and your combined wages are under $250,000, you’ll get a refund of the over-withheld amount when you file. Conversely, if you have two jobs each paying under $200,000 but combined over $250,000 (MFJ), you may owe additional Medicare tax at filing.

PRE-TAX DEDUCTIONS THAT REDUCE FEDERAL TAX

Account Type 2026 Employee Contribution Limit Reduces Federal Tax? Reduces FICA (SS/Medicare)?
401(k) / 403(b) — under age 50$23,500✓ Yes✗ No
401(k) / 403(b) — age 50–59 catch-up$31,000✓ Yes✗ No
401(k) / 403(b) — age 60–63 OBBBA enhanced catch-up$34,750 NEW OBBBA✓ Yes✗ No
HSA — Self-only coverage$4,300✓ Yes✓ Yes (via payroll)
HSA — Family coverage$8,550✓ Yes✓ Yes (via payroll)
Dependent Care FSA$5,000 per household✓ Yes✓ Yes (via payroll)
Health FSA$3,400✓ Yes✓ Yes (via payroll)
Traditional IRA (under 50)$7,000✓ Yes (if deductible)✗ No
Traditional IRA (age 50+)$8,000✓ Yes (if deductible)✗ No

WHAT’S NEW FOR 2026 — OBBBA CHANGES

OBBBA Change 2026 Effect Who Benefits
7 TCJA brackets made permanent PERMANENT 10%–37% rates remain; no reversion to pre-2018 rates (28%–39.6%) All taxpayers — prevented major tax hike
Extra 4% adjustment to 10% and 12% brackets NEW Bottom two brackets wider than upper brackets in 2026 Low- and middle-income workers
Standard deduction boost NEW +$750 (Single) / +$1,500 (MFJ) vs. prior law baseline Majority of taxpayers who take standard deduction
$6,000 senior deduction (age 65+) 2026–2028 Up to $6,000 deduction per qualifying taxpayer; phases out above $75k/$150k MAGI Seniors with MAGI under $75,000 (Single) / $150,000 (MFJ)
SALT cap raised to $40,000 2026–2029 State and local tax deduction limit raised from $10,000 to $40,000 (reverts 2030) Itemizers in high-tax states (CA, NY, NJ, IL, CT, MA)
Tips income deduction NEW Deduction for qualified tips income for workers in tipped occupations; details per IRS guidance Restaurant workers, hospitality workers, barbers, etc.
Overtime pay deduction NEW Up to $12,500 (Single) / $25,000 (MFJ) deduction for overtime pay; phases out above $150k/$300k Non-exempt workers who regularly work overtime
Charitable deduction for non-itemizers NEW Above-the-line deduction: up to $1,000 (Single) / $2,000 (MFJ) for cash donations All taxpayers who donate to charity, even those taking standard deduction
Enhanced 401(k) catch-up for ages 60–63 NEW $34,750 limit vs. $31,000 for ages 50–59 Workers ages 60–63 with access to 401(k)/403(b)

EFFECTIVE TAX RATE VS. MARGINAL TAX RATE — EXPLAINED

Understanding the difference between these two rates is key to reading your calculator results accurately:

Marginal tax rate is the rate applied to your last dollar of taxable income — also called your “tax bracket.” If you’re in the 22% bracket as a Single filer, it means income above $50,400 (up to $105,700) of federal taxable income is taxed at 22%. Not all your income.

Effective tax rate is your total federal income tax divided by your gross income — the true average rate you pay. Because the U.S. system is progressive, the effective rate is always lower than the marginal rate for taxpayers in any bracket above 10%.

Example — Single, $70,000 gross wages (2026):
Standard deduction: −$16,100 → Federal taxable income = $53,900
10% on first $12,400 = $1,240
12% on next $38,000 ($12,401–$50,400) = $4,560
22% on remaining $3,500 ($50,401–$53,900) = $770
Total federal income tax = $6,570
Marginal rate = 22% (top bracket reached)
Effective rate = $6,570 ÷ $70,000 = 9.4% (actual share of gross income)

SOCIAL SECURITY AND MEDICARE — 2026 FICA DETAILS

FICA Component Employee Rate Employer Rate 2026 Wage Base / Threshold Max Employee Cost
Social Security (OASDI)6.2%6.2%$176,100$10,918.20
Medicare (HI)1.45%1.45%No capNo cap
Additional Medicare Tax0.9%None (employee only)Above $200,000 wagesNo cap
FICA Total (under wage base, under $200k)7.65%7.65%——
When Social Security Stops for the Year: Once your wages reach $176,100 in a calendar year, Social Security withholding stops for the rest of the year. This means high earners see a pay raise mid-year. For 2026, the Social Security wage base is $176,100 — up from $168,600 in 2025 and $160,200 in 2024. Once you hit this amount (approximately in October or November for a $200k+ earner), your per-paycheck take-home increases by the 6.2% previously withheld for Social Security.

FEDERAL PAYCHECK CALCULATOR — FAQs

What are the 2026 federal income tax brackets?
Seven brackets from 10%–37%. For Single filers: 10% up to $12,400; 12% to $50,400; 22% to $105,700; 24% to $200,750; 32% to $254,850; 35% to $640,600; 37% above $640,600. Source: IRS Rev. Proc. 2025-32, updated for OBBBA. The bottom two brackets got an extra 4% inflation boost in 2026; upper brackets increased ~2.3%.

What is the 2026 standard deduction?
$16,100 for Single; $32,200 for Married Filing Jointly; $24,150 for Head of Household; $16,100 for Married Filing Separately. Additional $2,050 (Single, unmarried) or $1,650 (MFJ) for taxpayers age 65+ or legally blind. The OBBBA also created a new $6,000 senior deduction for taxpayers 65+ with lower incomes through 2028.

What are the 2026 Social Security and Medicare tax rates?
Social Security: 6.2% on wages up to $176,100 (maximum employee contribution $10,918.20). Medicare: 1.45% on all wages. Additional Medicare Tax: 0.9% on wages above $200,000 — reconciled at filing for married couples (threshold is $250,000 combined). Employers match both regular rates.

How much does a $100,000 salary take home federally?
Single, no pre-tax deductions: Federal taxable income = $83,900 ($100,000 − $16,100 std ded). Federal tax ≈ $13,642. SS ≈ $6,200. Medicare ≈ $1,450. Total deductions ≈ $21,292. Annual take-home ≈ $78,708 (~$6,559/month). Effective federal income tax rate: 13.6%.

How does 401(k) contribution reduce federal taxes?
Traditional 401(k) contributions reduce your federal taxable income dollar for dollar. Contributing $10,000 to a 401(k) saves roughly $2,200 in federal income tax if you’re in the 22% bracket. This does not reduce your Social Security or Medicare wages (FICA). HSA contributions made through payroll reduce both federal taxable income and FICA wages.

Return to calculate again: Federal Paycheck Calculator 2026