Calculate your federal income tax

Income, year and filing status. We show you the estimated tax, your effective rate and how much each bracket takes.

Tax year

Filing status Annual income (USD, before deductions) Standard deduction

Estimated federal tax

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Real effective rate

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The bracket myth: moving up a bracket never makes you earn less. Each rate applies only to the slice of income inside that bracket — that's why your effective rate is always lower than your marginal bracket.

Same profit, four different regimes

Brackets are only part of the story: how much you pay in the U.S. depends on who you are and which structure you have. Compare the estimated federal tax on the same profit.

Annual net business profit (USD) Tax year

Dividend withholding (C-Corp only) (per your country's treaty) Does the C-Corp distribute or reinvest?

The trap of looking only at the U.S.: "federal tax $0" does not mean "tax $0". A non-resident without ECI pays tax on that profit in their country of residence, under its rules. The full comparison — U.S. + your country + treaties — is exactly the job of a professional diagnosis.

Assumptions (deliberately simplified): single filer; non-resident with ECI files 1040-NR with no standard deduction and no QBI; resident self-employed includes SE tax (15.3% on 92.35%, Social Security up to the annual cap), ½ SE tax deduction, standard deduction and 20% QBI (no SSTB phase-outs); C-Corp at 21% federal + dividend withholding as selected (no state franchise tax or tax in your country). Non-residents generally do not pay SE tax. Real cases have more variables: treaties, partial ECI, states, credits.

The full tables 2026

Switch the year with the selector above. The highlighted row is your marginal bracket based on what you entered in the calculator.

Standard deduction

What is subtracted from your income before the tables apply. The OBBBA law (July 2025) raised it retroactively for 2025.

Filing status	2025	2026
Single / Married filing separately	$15,750	$16,100
Married filing jointly	$31,500	$32,200
Head of household	$23,625	$24,150

Long-term capital gains (assets held 1+ year)

Taxable income thresholds where each long-term capital gains rate starts.

Rate	Single 2025	Single 2026	MFJ 2025	MFJ 2026
0%	up to $48,350	up to $49,450	up to $96,700	up to $98,900
15%	from $48,350	from $49,450	from $96,700	from $98,900
20%	from $533,400	from $545,500	from $600,050	from $613,700

Are you a non-resident? These tables apply to you differently. The brackets apply to tax residents — and to non-residents only on income effectively connected with a U.S. trade or business (ECI), reported on the 1040-NR. Passive U.S.-source income (dividends, interest, royalties) does not use brackets: a flat 30% withholding (or your country's treaty rate). And as a general rule, on the 1040-NR there is no standard deduction.

Not sure which of these regimes applies to you?
That is exactly the question for a 15-minute consultation: $29, with a CPA, in English or Spanish.

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Important notice: Tables per IRS Rev. Proc. 2024-40 (2025, adjusted by OBBBA) and Rev. Proc. 2025-32 / IR-2025-103 (2026). The calculator estimates federal tax on ordinary income only: it does not include FICA (Social Security/Medicare), state taxes, credits, itemized deductions or special situations (self-employment, AMT, NIIT). Informational and educational material — it does not constitute tax advice or create a professional-client relationship. Your case should be reviewed with a licensed professional. Sumalis is part of the Onell.us / Emprendenus ecosystem.

U.S. tax brackets, explained properly