Free Income Tax Calculator 2026
Estimate your federal income tax in seconds — includes a free Excel spreadsheet download for all filing statuses. No sign-up required.
Estimate your 2026 federal income tax in seconds. Enter your income and filing status below to see your tax breakdown by bracket, your effective rate, and your total tax owed. No sign-up required. Completely free.
| Tax Bracket | Income in Bracket | Tax Owed |
|---|
Federal income tax estimate only. Does not include state tax, Social Security (6.2%), or Medicare (1.45%). Consult a tax professional for your specific situation.
Download the Free Excel Income Tax Calculator
Pre-built spreadsheet with 2025 IRS brackets for all four filing statuses. Formulas included. Works in Microsoft Excel and Google Sheets.
⬇ Download Free Excel Calculator 2026Free download · No sign-up required · Compatible with Excel and Google Sheets
How to Use This Calculator
Using this federal income tax calculator takes less than one minute:
- Select your filing status — Single, Married Filing Jointly, Married Filing Separately, or Head of Household.
- Enter your total gross annual income before any deductions.
- Choose whether to apply the standard deduction for 2026 or enter a custom itemized deduction amount.
- Click Calculate My Tax to see your full breakdown instantly.
Your results will show the tax applied in each bracket, your total federal income tax owed, your effective tax rate, and your marginal tax rate.
2026 Federal Income Tax Brackets
Federal income tax in the United States is progressive — you only pay each rate on the portion of income that falls within that bracket, not on your entire income. The tables below reflect the IRS tax brackets for tax year 2025, filed in 2026. Source: IRS Revenue Procedure 2024-40.
Single Filers — Standard Deduction: $15,000
| Rate | Taxable Income Range | Tax on This Portion |
|---|---|---|
| 10% | $0 to $11,925 | 10% of amount |
| 12% | $11,926 to $48,475 | $1,192.50 + 12% over $11,925 |
| 22% | $48,476 to $103,350 | $5,578.50 + 22% over $48,475 |
| 24% | $103,351 to $197,300 | $17,651.00 + 24% over $103,350 |
| 32% | $197,301 to $250,525 | $40,199.00 + 32% over $197,300 |
| 35% | $250,526 to $626,350 | $57,231.00 + 35% over $250,525 |
| 37% | Over $626,350 | $188,769.75 + 37% over $626,350 |
Married Filing Jointly — Standard Deduction: $30,000
| Rate | Taxable Income Range | Tax on This Portion |
|---|---|---|
| 10% | $0 to $23,850 | 10% of amount |
| 12% | $23,851 to $96,950 | $2,385.00 + 12% over $23,850 |
| 22% | $96,951 to $206,700 | $11,157.00 + 22% over $96,950 |
| 24% | $206,701 to $394,600 | $35,302.00 + 24% over $206,700 |
| 32% | $394,601 to $501,050 | $80,398.00 + 32% over $394,600 |
| 35% | $501,051 to $751,600 | $114,462.00 + 35% over $501,050 |
| 37% | Over $751,600 | $202,154.50 + 37% over $751,600 |
Head of Household — Standard Deduction: $22,500
| Rate | Taxable Income Range | Tax on This Portion |
|---|---|---|
| 10% | $0 to $17,000 | 10% of amount |
| 12% | $17,001 to $64,850 | $1,700.00 + 12% over $17,000 |
| 22% | $64,851 to $103,350 | $7,442.00 + 22% over $64,850 |
| 24% | $103,351 to $197,300 | $15,912.00 + 24% over $103,350 |
| 32% | $197,301 to $250,500 | $38,460.00 + 32% over $197,300 |
| 35% | $250,501 to $626,350 | $55,484.00 + 35% over $250,500 |
| 37% | Over $626,350 | $187,031.50 + 37% over $626,350 |
Married Filing Separately — Standard Deduction: $15,000
| Rate | Taxable Income Range |
|---|---|
| 10% | $0 to $11,925 |
| 12% | $11,926 to $48,475 |
| 22% | $48,476 to $103,350 |
| 24% | $103,351 to $197,300 |
| 32% | $197,301 to $250,525 |
| 35% | $250,526 to $375,800 |
| 37% | Over $375,800 |
How Federal Income Tax Works
The United States uses a progressive tax system. Different portions of your income are taxed at different rates — not your entire income at one flat rate.
For example, if you are a single filer earning $60,000, you do not pay 22% on all $60,000. You pay:
- 10% on the first $11,925 = $1,192.50
- 12% on income from $11,926 to $48,475 = $4,386.00
- 22% only on income from $48,476 to $60,000 = $2,535.00
- Total federal tax: $8,113.50 — not $13,200 (22% flat)
This is why your effective tax rate — the actual percentage of your total income paid in taxes — is always lower than your marginal rate, which is the rate applied to your highest dollar of income.
Before applying the brackets, the IRS lets you reduce your taxable income through deductions. The standard deduction for 2026 is $15,000 for single filers and $30,000 for married couples filing jointly. If your itemized deductions exceed those amounts, you may benefit from itemizing.
This calculator covers federal income tax only. It does not include state income tax, Social Security (6.2%), or Medicare (1.45%), which are calculated separately.
Download the Free Income Tax Excel Spreadsheet
Prefer to work offline? Download our free Excel income tax calculator for 2026. The spreadsheet includes all federal tax brackets, automatic formula calculations for all four filing statuses, and space to track your income and deductions. Compatible with Microsoft Excel and Google Sheets.
Free download · No sign-up required · Compatible with Excel and Google Sheets
How to Calculate Income Tax in Excel — Step-by-Step for 2026
If you prefer to build your own income tax calculator in Excel or Google Sheets, this section shows you exactly how to do it using real 2025 IRS tax brackets. Three formula methods are included — choose the one that fits your experience level.
Step 1 — Set Up Your Spreadsheet
Open a new Excel file and enter the following in columns A and B:
| Cell | Label (Column A) | Value / Formula (Column B) |
|---|---|---|
| Row 1 | Gross Annual Income | Enter your income (e.g. 75000) |
| Row 2 | Standard Deduction 2025 | 15000 (change for your filing status) |
| Row 3 | Taxable Income | =MAX(0,B1-B2) |
| Row 4 | Federal Income Tax | (choose formula below) |
| Row 5 | Effective Tax Rate | =B4/B1 |
Standard deductions: Single = $15,000 · Married Filing Jointly = $30,000 · Head of Household = $22,500
Step 2 — Choose Your Formula (cell B4)
All three formulas below go in cell B4. They all produce the same result — choose whichever is easiest for you to read.
Method 1 — Nested IF (works in all Excel versions)
Checks which bracket your taxable income falls into, then adds the cumulative tax from lower brackets:
Paste in cell B4
The fixed values (1192.50, 5578.50, etc.) are the cumulative taxes already owed at the start of each bracket based on the 2025 IRS tax tables. Do not modify them.
Method 2 — IFS Function (Excel 2019+, Microsoft 365, Google Sheets)
Cleaner and easier to read than nested IF. Not available in Excel 2016 or earlier.
Paste in cell B4
Method 3 — SUMPRODUCT (most flexible, single-line array formula)
Handles all 7 brackets in one formula using array math. Works in Excel 2010+ and Google Sheets without modification.
Paste in cell B4
Worked Example — $75,000 Gross Income, Single Filer
| Cell | Value |
|---|---|
| B1 — Gross Income | $75,000 |
| B2 — Standard Deduction | $15,000 |
| B3 — Taxable Income | $60,000 |
| B4 — Federal Tax (formula result) | $8,114.00 |
| B5 — Effective Rate | 10.8% |
The $8,114 breaks down as: 10% on $11,925 ($1,192.50) + 12% on $36,550 ($4,386) + 22% on $11,525 ($2,535.50). Notice that even though the 22% bracket applies, the effective rate is only 10.8% because most income is taxed at lower rates.
For Married Filing Jointly or Head of Household, replace the bracket limits in the formula with the corresponding values from the tables above. Download our free Excel file to get all four filing statuses pre-built and ready to use.