United States tax guide
Planning reference for United States using USD salary values.
This is not an official government calculation. Confirm final details with United States IRS or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: 2026 federal estimate for a resident single filer under age 65 using the standard deduction. State and local income taxes, credits, itemised deductions and household-specific rules are excluded. Employee FICA is included.
Reference details
| Currency | USD |
|---|---|
| National tax label | Federal Income Tax |
| Personal allowance | 16,100 USD |
| Employee contributions | Employee FICA: Social Security 6.2% up to USD 184,500, Medicare 1.45% uncapped, plus 0.9% above USD 200,000. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 10.0% | Up to 12,400 USD |
| 2 | 12.0% | Up to 50,400 USD |
| 3 | 22.0% | Up to 105,700 USD |
| 4 | 24.0% | Up to 201,775 USD |
| 5 | 32.0% | Up to 256,225 USD |
| 6 | 35.0% | Up to 640,600 USD |
| 7 | 37.0% | Top bracket and above |
Official source
United States IRS: https://www.irs.gov/
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.