Federal tax rates and FICA 2026
Every federal rate and threshold that shapes a 2026 paycheck, read from the IRS and state revenue departments and linked to the document it came from. The calculators on this site compute from these same figures.
Federal income tax rates 2026
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | Up to $12,400 | Up to $24,800 | Up to $12,400 | Up to $17,700 |
| 12% | $12,400 to $50,400 | $24,800 to $100,800 | $12,400 to $50,400 | $17,700 to $67,450 |
| 22% | $50,400 to $105,700 | $100,800 to $211,400 | $50,400 to $105,700 | $67,450 to $105,700 |
| 24% | $105,700 to $201,775 | $211,400 to $403,550 | $105,700 to $201,775 | $105,700 to $201,750 |
| 32% | $201,775 to $256,225 | $403,550 to $512,450 | $201,775 to $256,225 | $201,750 to $256,200 |
| 35% | $256,225 to $640,600 | $512,450 to $768,700 | $256,225 to $384,350 | $256,200 to $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $384,350 | Over $640,600 |
Each rate is charged only on the slice of taxable income inside its own band, so a raise into a higher band moves the slice above the threshold and nothing below it. Taxable income is your wages for the year less the standard deduction for your filing status. A qualifying surviving spouse reads the married filing jointly schedule.
The standard deduction 2026
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married filing jointly | $32,200 |
| Married filing separately | $16,100 |
| Head of household | $24,150 |
| Qualifying surviving spouse | $32,200 |
This site deducts the standard amount for your filing status and nothing else: no itemized deductions, no dependents and no tax credits. The additional amount for a filer aged 65 or over or who is blind is refused by name rather than estimated, and the methodology page lists every simplification.
Social Security and Medicare 2026
| Charge | Rate withheld from your pay | Wages it is charged on |
|---|---|---|
| Social Security | 6.2% | The first $184,500 of wages in the calendar year |
| Medicare | 1.45% | Every dollar of wages, with no wage base |
| Additional Medicare Tax | 0.9% | Wages above the threshold for the status you file on |
Your employer pays the same 6.2% of Social Security and the same 1.45% of Medicare again on top of your wages, which is not withheld from your pay and is not counted in the figures this site shows you.
Additional Medicare Tax thresholds
| Filing status | Additional Medicare Tax starts above |
|---|---|
| Single | $200,000 |
| Married filing jointly | $250,000 |
| Married filing separately | $125,000 |
| Head of household | $200,000 |
| Qualifying surviving spouse | $200,000 |
A further 0.9% Additional Medicare Tax is charged on wages above $200,000 a year, or $250,000 if you file jointly with your spouse and $125,000 if you file separately. Your employer withholds that 0.9% on everything above $200,000 whatever your filing status, and your return settles the difference, so the figures on this page are what the year costs you rather than what comes out of each paycheck.
State income tax
The rates above are federal. State income tax is each state's own rules file, and this site answers twenty-five states — Arkansas, California, Connecticut, Delaware, Florida, Georgia, Hawaii, Illinois, Indiana, Kansas, Kentucky, Louisiana, Mississippi, Missouri, Nebraska, Nevada, New Hampshire, Oklahoma, Rhode Island, South Dakota, Tennessee, Texas, Virginia, Wisconsin and Wyoming — where two of that state's own official documents have been read and the engine will answer. Every other state and the District of Columbia is refused by name, with the reason, rather than shown a figure that could be wrong by thousands of dollars. Where a state taxes wages, its figure on this site is what an employer withholds under that state's published method, which your return can settle differently.