How your US paycheck is taxed in 2026
Three federal taxes come out of most paychecks. Federal income tax is charged on your taxable income, which is your salary minus pre tax savings such as a traditional 401(k) and your standard deduction. Social Security takes 6.2 percent of wages up to the 2026 wage base of $184,500. Medicare takes 1.45 percent of all wages, plus an extra 0.9 percent above $200,000 ($250,000 for married couples filing jointly). Most states add their own income tax on top.
2026 federal income tax brackets
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | Up to $12,400 | Up to $24,800 | Up to $17,700 |
| 12% | $12,401 to $50,400 | $24,801 to $100,800 | $17,701 to $67,450 |
| 22% | $50,401 to $105,700 | $100,801 to $211,400 | $67,451 to $105,700 |
| 24% | $105,701 to $201,775 | $211,401 to $403,550 | $105,701 to $201,750 |
| 32% | $201,776 to $256,225 | $403,551 to $512,450 | $201,751 to $256,200 |
| 35% | $256,226 to $640,600 | $512,451 to $768,700 | $256,201 to $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
The 2026 standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household.
Marginal vs effective tax rate
Your bracket, or marginal rate, is the rate on your last dollar of income. Your effective rate is the share of your whole income that goes to tax, which is always lower, because each bracket only taxes the income inside it. Moving into a higher bracket never makes your take home pay fall, since only the extra dollars are taxed at the higher rate.
New for 2026: tips, overtime and senior deductions
The One Big Beautiful Bill Act added temporary deductions for tax years 2025 to 2028: up to $25,000 of qualified tips, up to $12,500 ($25,000 jointly) of qualified overtime premium pay, an extra $6,000 deduction for people aged 65 and over, and up to $10,000 of interest on loans for new US assembled cars. Each phases out at higher incomes and has its own rules, so this calculator doesn't apply them automatically. Check the IRS guidance if they apply to you.
Planning a move? Compare with our Canada, UK and Germany take home pay calculators.
Sources: IRS Revenue Procedure 2025-32 (2026 inflation adjustments); IRS newsroom on the One Big Beautiful Bill deductions; Social Security Administration 2026 contribution and benefit base; IRS Topic 560 (Additional Medicare Tax); IRS IR-2025-111 (2026 401(k) limit).
