2026 Tax Calculators

Federal tax brackets, standard deductions, and capital gains thresholds for tax year 2026 — plus every CalcSystems calculator that uses 2026 data.

Updated for the One Big Beautiful Bill Act · Sources: IRS Rev. Proc. 2025-32, SSA Fact Sheet 2026

Tax calculators for 2026

Income Tax

Estimate federal and state income tax with a full bracket breakdown.

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Capital Gains Tax

Federal tax on short- and long-term investment gains, including NIIT.

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Self-Employment Tax

Schedule SE tax, the deductible half, and quarterly estimated payments.

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Sales Tax

Calculate sales tax for any state with city-level rate tables.

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2026 Federal Income Tax Brackets

Marginal rates — only the income inside each bracket is taxed at that bracket's rate. Brackets are applied to taxable income (after the standard or itemized deduction).

Single

Taxable Income Rate
$0 – $12,400 10%
$12,400 – $50,400 12%
$50,400 – $105,700 22%
$105,700 – $201,775 24%
$201,775 – $256,225 32%
$256,225 – $640,600 35%
$640,600+ 37%

Married Filing Jointly

Taxable Income Rate
$0 – $24,800 10%
$24,800 – $100,800 12%
$100,800 – $211,400 22%
$211,400 – $403,550 24%
$403,550 – $512,450 32%
$512,450 – $768,700 35%
$768,700+ 37%

Married Filing Separately

Taxable Income Rate
$0 – $12,400 10%
$12,400 – $50,400 12%
$50,400 – $105,700 22%
$105,700 – $201,775 24%
$201,775 – $256,225 32%
$256,225 – $384,350 35%
$384,350+ 37%

Head of Household

Taxable Income Rate
$0 – $17,700 10%
$17,700 – $67,450 12%
$67,450 – $105,700 22%
$105,700 – $201,775 24%
$201,775 – $256,200 32%
$256,200 – $640,600 35%
$640,600+ 37%

2026 Standard Deduction

Most filers take the standard deduction rather than itemizing. The 2026 figures rose modestly from 2025 due to inflation indexing.

Filing Status 2025 2026 Change
Single $15,750 $16,100 +$350
Married Filing Jointly $31,500 $32,200 +$700
Married Filing Separately $15,750 $16,100 +$350
Head of Household $23,625 $24,150 +$525

2026 Social Security Wage Base

Social Security tax (6.2%) applies only up to the annual wage base. Medicare (1.45%) has no cap, and an additional 0.9% Medicare surtax applies above $200,000 single / $250,000 MFJ.

Year SS Wage Base Max Employee SS Tax
2025 $176,100 $10,918
2026 $184,500 $11,439

2026 Long-Term Capital Gains Brackets

Long-term gains (assets held more than one year) are taxed at preferential rates: 0%, 15%, or 20%. The thresholds below are based on taxable income, not capital gains alone.

Filing Status 0% Rate Up To 15% Rate Up To 20% Rate Above
Single $49,450 $545,500 $545,500
Married Filing Jointly $98,900 $613,700 $613,700
Married Filing Separately $49,450 $306,850 $306,850
Head of Household $66,200 $579,600 $579,600

What changed for 2026

Most 2026 changes are routine inflation indexing — bracket thresholds, the standard deduction, and the Social Security wage base all rose by a few percent. The One Big Beautiful Bill Act, signed in 2025, made several Tax Cuts and Jobs Act provisions permanent and adjusted certain credits and deductions; the calculators here reflect those provisions where they affect 2026 withholding or liability calculations.

Calculators that use 2026 data

The Income Tax Calculator, Paycheck Calculator, Capital Gains Tax Calculator, and Self-Employment Tax Calculator all default to 2026 brackets and let you toggle to 2025 for prior-year comparisons. Per-state pages — for both paycheck and income tax — pull from the same 2026 federal data and layer in state-specific brackets and deductions.

State income tax for 2026

Several states changed rates for 2026: Georgia, Indiana, Kentucky, Mississippi, Montana, Nebraska, North Carolina, Ohio, and Oklahoma all have adjustments effective January 1, 2026. Each state's per-state page reflects the 2026 structure. See Tax Calculators for the full state-by-state directory.

Sources and updates

Federal brackets and standard deductions come from IRS Revenue Procedure 2025-32. The Social Security wage base comes from the SSA contribution and benefit base table. State changes are sourced from each state's department of revenue. We re-review every January for inflation adjustments and mid-year for any retroactive changes.

Frequently asked questions

When do 2026 tax brackets take effect?

2026 brackets apply to income earned in tax year 2026 (January 1 through December 31, 2026), filed in early 2027. They do not retroactively change 2025 returns.

What is the 2026 standard deduction?

The 2026 federal standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for head of household.

What is the 2026 Social Security wage base?

The 2026 Social Security taxable wage base is $184,500. Wages above that limit are not subject to the 6.2% Social Security tax (Medicare still applies).