United States pay and tax, 2026
The pieces that turn a US salary into a paycheck — federal income tax, Social Security, Medicare and state tax — and where to calculate each one.
Rules checked against IRS and state revenue departments on 7 October 2026; not independently reviewed.
- Tax year
- 1 Jan – 31 Dec 2026
- Standard deduction (single)
- $16,100
- Top federal rate
- 37%
- Social Security wage base
- $184,500
The US tax year
The federal tax year is the calendar year: 2026 runs from 1 January to 31 December, and returns for it are due in mid-April of the following year. Every state that taxes wages uses the same calendar year. The IRS publishes the next year’s inflation-adjusted brackets and standard deduction each autumn in a Revenue Procedure, and the Social Security Administration announces the new wage base in October. MoneyOtter keeps 2026 and 2025 so you can compare.
Four layers of tax on a paycheck
Federal income tax is progressive, with seven brackets from 10% to 37% whose widths depend on filing status. The standard deduction — $16,100 for a single filer and $32,200 for a married couple filing jointly in 2026 — comes off first. FICA is flat: 6.2% Social Security up to the wage base and 1.45% Medicare on everything, with your employer paying the same again. State income tax ranges from nothing in 9 states to progressive systems with ten brackets; 12 states use a single flat rate. Finally, a handful of states and cities add payroll programs and local taxes such as disability insurance or New York City’s resident tax.
What our calculators cover
The US paycheck calculator estimates annual liability for all four layers in every state and DC, for any pay frequency, with traditional and Roth retirement contributions, HSA and FSA, and the child tax credit. It shows your yearly tax rather than your W-4 withholding; Publication 15-T withholding tables are not modelled. Detailed pages explain the rules for the largest states:
Key federal figures for 2026
- Child tax credit: $2,200 per qualifying child under 17, phased out above $200,000 ($400,000 joint).
- Additional Medicare Tax: 0.9% on wages above $200,000 (single) or $250,000 (joint).
- 401(k) elective deferral limit: $24,500, plus $8,000 catch-up from age 50.
- HSA limit: $4,400 self-only, $8,750 family.
Every figure, with the IRS or SSA document it comes from, is on the 2026 federal rates page (and 2025). Main sources: Rev. Proc. 2025-32 §4.01 Tax Rate Tables 1–4 and Pub 15 (2026).
Before you rely on a number
These are estimates for a full-year employee whose only income is wages. Side income, investment gains, itemized deductions or a move between states all change the result. Our 2026 state files are marked provisional where a state hadn’t yet published its indexed amounts; the calculator says so under the result. To compare with other countries, try the take-home pay hub.