Enter your pay and filing status. This calculator estimates federal income tax using the 2026 brackets and standard deduction, plus Social Security and Medicare, and shows gross pay, each deduction, and net pay per period and per year. It is an estimate only, not tax advice.
How this calculator works
First, annual gross pay is found from salary, or from hourly rate times hours per week times 52 weeks. Pre-tax deductions are subtracted to give taxable wages for FICA, and the standard deduction is subtracted to give federal taxable income. Federal tax is then calculated bracket by bracket, not at one flat rate. Social Security is 6.2 percent up to the 2026 wage base of 184,500 dollars. Medicare is 1.45 percent on all wages, plus 0.9 percent additional Medicare over 200,000 dollars single, 250,000 dollars joint, and 125,000 dollars separate. State tax is not included on this national page. Use a state paycheck calculator for your state result.
2026 federal brackets used here
Single: 10 percent to 12,400 dollars, 12 percent to 50,400, 22 percent to 105,700, 24 percent to 201,775, 32 percent to 256,225, 35 percent to 640,600, 37 percent above. Joint: 10 percent to 24,800, 12 percent to 100,800, 22 percent to 211,400, 24 percent to 403,550, 32 percent to 512,450, 35 percent to 768,700, 37 percent above. Head of household: 10 percent to 17,700, 12 percent to 67,450, 22 percent to 105,700, 24 percent to 201,775, 32 percent to 256,200, 35 percent to 640,600, 37 percent above. Standard deduction: 16,100 dollars single, 32,200 dollars joint, 24,150 dollars head of household, 16,100 dollars separate. Source: IRS Revenue Procedure 2025-32.
Example
A single filer earning 75,000 dollars a year, paid biweekly, with no pre-tax deductions, has about 2,885 dollars gross per paycheck before federal and FICA tax. Federal taxable income is about 58,900 dollars after the 16,100 dollar standard deduction, so federal tax is calculated across the 10, 12, and 22 percent brackets, not at 22 percent on the whole salary. That is why the effective federal rate is lower than the marginal bracket.
What this calculator does not do
It does not calculate state or local tax, credits, itemized deductions, or employer-specific withholding tables. Your actual paycheck may differ because of your W-4, your state, your county or city tax, and any other payroll deductions your employer applies.
Frequently asked questions
Why is my net pay lower than my salary divided by 26?
Because federal tax, Social Security, and Medicare are taken out before you are paid, and state tax is taken out on a state calculator. Gross pay divided by pay periods is before tax, net pay is after tax.
What is the difference between marginal and effective tax rate?
Marginal rate is the rate on your last dollar of taxable income. Effective rate is total federal tax divided by gross pay, and it is usually lower because lower brackets apply to the first slices of income.
Does this include state tax?
No. Use the state paycheck calculator for your state, linked from the paycheck hub, for a state estimate in addition to this federal and FICA result.