Calculator · 2026 tax year · all 51 jurisdictions
2026 Federal & State Income Tax Calculator
According to the Internal Revenue Service Revenue Procedure 2025-32 and each state Department of Revenue August 2026 schedule, enter gross income, filing status, and state to stack federal income tax, state income tax, and FICA in your browser. Nothing is stored or sent.
- 51
- jurisdictions covered
- 9
- states with no income tax
- $8,431
- heaviest state line @ $100K · Oregon
What the calculator answers
At $100,000 of taxable income (single), Oregon carries the heaviest state income-tax line: $8,431, about 50% of the federal tax on the same income. 9 jurisdictions charge $0 state income tax. Enter your own figures below to stack federal + state + FICA for any of the 51.
IRS Rev. Proc. 2025-32 · each state Department of Revenue 2026 schedule How we calculate →
Your inputs
Live preview
single · California
Where your income lands, federal brackets
Each segment width is proportional to its bracket size up to $737K. Color intensity rises with the marginal rate. Your bracket is highlighted in amber.
- $0 → $12K 10.0%
- $12K → $50K 12.0%
- $50K → $106K 22.0% Your bracket
- $106K → $202K 24.0%
- $202K → $256K 32.0%
- $256K → $641K 35.0%
- $641K → + 37.0%
Marker shows taxable income (gross minus standard deduction). Amber segment is your federal marginal bracket.
Effective rate - · Federal marginal - · Combined top marginal -
Detailed 2026 Tax Breakdown
This is an estimate for tax year 2026 using gross income, the 2026 standard deduction, the official 2026 federal brackets, and the official 2026 state brackets. The estimate excludes itemized deductions beyond the standard deduction, tax credits (Child Tax Credit, EITC, etc.), the Alternative Minimum Tax (AMT), and capital gains preferential rates. For your actual filing, use a qualified tax professional.
How this calculator works
This calculator applies the United States's progressive tax brackets to the income you enter, moving each dollar through the correct marginal rate until the full amount is accounted for. The effective rate shown at the bottom is the total tax divided by gross income, a useful number for budgeting because it represents what you actually pay on every dollar earned, not just the headline marginal rate. We never apply a flat percentage to total income. Standard deductions and common adjustments are applied in the same order the tax authority applies them, so the result matches the official calculation within rounding error. If you file jointly, select the joint filing status, brackets widen substantially and the difference is meaningful for middle-income households.
Required inputs: gross income, filing status, state, self-employed, standard deduction.
Source: IRS Revenue Procedure 2025-32 and each state Department of Revenue 2026 schedule
How this calculator works
The calculator applies the 2026 marginal bracket schedules in three independent layers:
- Federal income tax. Your gross income minus the standard deduction is your taxable income. The federal marginal brackets from IRS Revenue Procedure 2025-32 are applied progressively: your first dollars are taxed at 10%, then 12%, and so on up to 37% on the top slice.
- State income tax. Each state applies its own 2026 schedule to your taxable income. 9 jurisdictions impose no income tax; the rest use flat or progressive schedules. See our state pages for each schedule.
- FICA (or SECA for self-employed). Social Security at 6.2% on wages up to the 2026 SSA wage base, Medicare at 1.45% with no cap, plus 0.9% additional Medicare above the statutory threshold. Self-employed workers pay both halves (SECA).
Your effective rate is total tax divided by gross income. Your marginal rate is the rate on your last dollar of taxable income. Effective is always lower than marginal in a progressive system. See our effective vs marginal rate guide for worked examples.
Open Data
Download state-income-tax-statistics.csv, the same extract linked from /statistics.
More PlainTaxCalc surfaces
After you run an estimate, continue with ranked boards, research, and reference pages on the same schedules.
- Lowest state tax at $100K Ranked board of the lightest state-income-tax lines at a $100,000 single-filer baseline.
- Compare all 51 jurisdictions Side-by-side $50K, $100K, and $200K burden table sorted lowest to highest.
- Effective burden research study Data study ranking dollars owed at $100K across all jurisdictions.
- Take-home pay calculator Monthly net after federal, state, and FICA withholding.
- 2026 federal bracket reference All filing statuses, standard deductions, and FICA wage-base thresholds.
- Effective vs marginal rate Why average bill and last-dollar rate diverge on progressive schedules.
- Schedule structure analysis Aggregate counts of flat, progressive, and no-tax jurisdictions.
- US tax statistics CSV Downloadable reference extract from the compiled schedule database.
What to do with this
Treat the output as a schedule walk, then open the matching state page for the full bracket table.
- Open any state page for the progressive or flat schedule behind the estimate. Browse states
- Compare burdens at three fixed incomes across all 51 jurisdictions. Compare states
- See which 9 jurisdictions have no broad state income tax, and what they tax instead. States with no income tax
- Read how marginal brackets fill before you interpret effective rate. How brackets work
Estimates use the standard deduction only and exclude credits, AMT, and itemized deductions. Schedule lines are not filing advice.
Every figure on PlainTaxCalc is rendered directly from IRS Revenue Procedure and state Department of Revenue data, no number is typed in by an editor. Calculator outputs are walked from IRS Revenue Procedure and state Department of Revenue brackets loaded into the page; no figure is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, the data changelog, or report a data issue on this page. Data current as of August 2026.
A published rate is a schedule line, not a filing recommendation. The calculator's take-home figure applies the standard deduction only, it excludes credits, AMT, and itemized deductions. These pages explain the issued tables; they are not tax advice.