2026 federal income tax brackets
2026 IRS Tax Brackets — Single Filer
The 2026 brackets are adjusted for inflation per IRS Revenue Procedure 2025-32. The standard deduction increased to $16,100 (single) / $32,200 (MFJ). The seven marginal rates (10%–37%) are unchanged from 2025.
RateSingle filer — taxable incomeMarried filing jointlyHead of household
10%
$0 – $11,925
$0 – $23,850
$0 – $17,000
12%
$11,926 – $48,475
$23,851 – $96,950
$17,001 – $64,850
22%
$48,476 – $103,350
$96,951 – $206,700
$64,851 – $103,350
24%
$103,351 – $197,300
$206,701 – $394,600
$103,351 – $197,300
32%
$197,301 – $250,525
$394,601 – $501,050
$197,301 – $250,500
35%
$250,526 – $640,600
$501,051 – $768,700
$250,501 – $640,600
37%
Above $640,600
Above $768,700
Above $640,600
FICA: Social Security 6.2% on wages up to $176,100 wage base · Medicare 1.45% on all wages (0.9% additional Medicare Tax on wages above $200,000 single / $250,000 MFJ). Source: IRS Rev. Proc. 2025-32.
State income tax rates — 2026
State Income Tax by State — Key Markets
State income tax is one of the biggest factors in real take-home pay. A $75,000 salary in Texas takes home approximately $4,200 more per year than in California. The table below shows the top marginal rate; actual effective rates for most workers in graduated-rate states are lower.
StateTop rateNotes for workers
Texas
0%
No state income tax. Major advantage for construction, energy, logistics workers.
Florida
0%
No state income tax. Significant benefit for healthcare and hospitality workers.
Washington
0%
No state income tax. Seattle-area construction wages compare well nationally.
Nevada
0%
No state income tax. Las Vegas hospitality and logistics workers benefit.
Tennessee
0%
No state income tax. Manufacturing benefit across the state.
Pennsylvania
3.07%
Flat rate — one of the lowest in the Northeast.
Illinois
4.95%
Flat rate. Chicago union wages mean IL electricians still take home well.
Georgia
5.39%
Flat rate (down from 5.75%). Strong construction market in Atlanta metro.
Michigan
4.25%
Flat rate. Detroit-area manufacturing wages above national median.
Minnesota
9.85%
Top bracket. Minneapolis union wages high but state tax is significant.
Oregon
9.9%
Top bracket. Portland construction wages high but state tax erodes advantage.
New York
10.9%
Top bracket. NYC adds city income tax of 3.88% on top.
California
13.3%
Highest state top rate in US. Real take-home gap vs TX is $5K–$12K/yr.
Rates shown are top marginal rates for 2026. Most workers pay effective rates significantly below the top bracket. Local/city income taxes (NYC, Philadelphia) are not included.
Understanding your paycheck
Paycheck Calculator FAQs
How is take-home pay calculated?
Take-home pay starts with your gross salary. Then: (1) subtract the standard deduction ($16,100 single, $32,200 MFJ in 2026) to get taxable income, (2) apply the 2026 federal tax brackets to calculate federal income tax, (3) subtract Social Security tax (6.2% on wages up to $176,100 wage base) and Medicare tax (1.45% on all wages), (4) subtract state income tax at your state's rate. The result is estimated take-home. Actual take-home is also reduced by 401(k) contributions, health insurance premiums, HSA/FSA, and other voluntary deductions — which this calculator does not include.
What is the 2026 standard deduction?
The 2026 standard deduction increased to $16,100 for single filers and $32,200 for married filing jointly. The head of household deduction is $24,150. This is an increase of $350 (single) and $700 (MFJ) from 2025 levels due to inflation adjustment under the OBBBA/TCJA extension. The standard deduction is subtracted from gross income before federal tax brackets are applied — so the first $16,100 of a single filer's income is tax-free at the federal level.
Which states have no income tax in 2026?
Nine states have no state income tax in 2026: Alaska, Florida, Nevada, New Hampshire (taxes interest/dividends only), South Dakota, Tennessee, Texas, Washington, and Wyoming. Workers in these states keep significantly more of their gross pay. For example, a construction superintendent earning $105,000 in Texas takes home approximately $3,500–$5,500 more per year than an equivalent earner in Illinois (4.95%), and $8,000–$14,000 more than the same salary in California.
Why does this calculator show a different number from my actual paycheck?
This calculator provides an estimate based on the standard deduction only, with no pre-tax deductions. Your actual paycheck will differ due to: (1) 401(k) or 403(b) pre-tax contributions reduce taxable income, (2) health/dental/vision insurance premiums, (3) HSA/FSA contributions, (4) additional withholding requested on your W-4, (5) local city income taxes not included here (NYC, Philadelphia), (6) if you're hourly — overtime, shift differentials, or partial-year work. Use this calculator to compare offers or estimate your market position.
How does no state income tax affect construction and trade workers?
For non-IT workers in trades, healthcare, manufacturing, and logistics — where salaries range from $50K to $120K — the state income tax difference between Texas/Florida (0%) and California/New York (graduated to 10%+) can mean $3,500–$12,000 per year in additional take-home on the same gross salary. GlobalCybers always includes state tax context in salary benchmarking reports provided to candidates before offer negotiation.