Remove the standard deduction
For 2026, the basic standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly. Our baseline assumes that deduction and no other federal adjustments.
Tax each slice
A single filer’s first $12,400 of taxable income is in the 10% bracket. The next slice up to $50,400 is taxed at 12%; only income above that threshold enters the next bracket. The calculation repeats through the schedule.
Read the effective rate
The marginal rate is the rate on the last taxable dollar. The effective rate divides the total estimated tax by gross income. They answer different questions, so comparing them as if they were the same is misleading.
Use the numbers: Open the paycheck calculator to apply these ideas to a salary or hourly rate. The result is an annualized estimate; your employer’s actual withholding can differ.