🇺🇸 Income Tax Calculator USA 2026
Calculate your US income tax: Federal + NY State + NYC taxes, Social Security and Medicare contributions.
~0 EUR | ~$0
$0
Effective rate: 0%
$0
Effective rate: 0%
$0
FICA: 6.2% SS + 1.45% Medicare
$0
~0 EUR
Monthly: $0 (~0 EUR)
Income Distribution
Effective total rate: 0%
Federal Income Tax
NY State Tax
+ NYC tax ~3.5% for NYC residents
1. Federal Income Tax ($10,633)
$11,600 x 10% = $1,160
($47,150 - $11,600) x 12% = $4,266
($75,000 - $47,150) x 22% = $6,127
Total Federal: $11,553
2. NY State + NYC Tax ($5,951)
NY State (progressive): ~$4,327
NYC (3.5%): $2,625
Total State+City: $6,952
3. FICA - Payroll Taxes ($5,738)
Social Security (6.2%): $4,650 (wage base $168,600)
Medicare (1.45%): $1,088
Total FICA: $5,738
That's $4,230/month | Effective total rate: 32.3%
Social Security
- Employee rate: 6.2%
- 2026 wage base: $168,600
- Maximum contribution: $10,453/year
Medicare
- Employee rate: 1.45%
- No wage base limit
- +0.9% if income > $200,000
Complete Guide to US Taxation 2026
The United States has one of the most complex tax systems in the world. Unlike most countries, US taxation is based on citizenship rather than just residence: American citizens must file US tax returns even if they live abroad (FATCA). The system combines three levels: federal, state, and local (city/county).
2026 Federal Tax Brackets (Single Filer)
| Taxable Income | Marginal Rate | Tax Amount |
|---|---|---|
| $0 - $11,600 | 10% | $1,160 max |
| $11,600 - $47,150 | 12% | + $4,266 |
| $47,150 - $100,525 | 22% | + $11,743 |
| $100,525 - $191,950 | 24% | + $21,942 |
| $191,950 - $243,725 | 32% | + $16,568 |
| $243,725 - $609,350 | 35% | + $127,969 |
| Over $609,350 | 37% | Unlimited |
States With No Income Tax
*Tennessee and New Hampshire only tax investment income (dividends/interest)
FICA: Social Security + Medicare
Employee contributions (mandatory):
- Social Security: 6.2% on wages up to $168,600 (2026 cap)
- Medicare: 1.45% on all wages (no cap)
- Additional Medicare: +0.9% on wages above $200,000
Employer pays the same amounts (total FICA: 15.3%)
Tax Optimization Strategies
401(k) - Employer Retirement Plan
- 2026 Limit: $23,500 ($31,000 if 50+)
- Traditional 401(k): Contributions reduce taxable income immediately
- Roth 401(k): After-tax contributions, tax-free withdrawals
- Employer match: Free money (typically 3-6% of salary)
IRA - Individual Retirement Account
- 2026 Limit: $7,000 ($8,000 if 50+)
- Traditional IRA: Tax-deductible contributions (income limits apply)
- Roth IRA: Tax-free growth and withdrawals (income limits: $161k single)
- Backdoor Roth: Strategy for high earners to contribute to Roth
HSA - Health Savings Account (Triple Tax Advantage)
- 2026 Limit: $4,300 individual / $8,550 family
- 1. Tax-deductible contributions
- 2. Tax-free investment growth
- 3. Tax-free withdrawals for medical expenses
- Requirement: High-Deductible Health Plan (HDHP)
Standard vs. Itemized Deductions
| Standard Deduction 2026 | Amount |
|---|---|
| Single | $14,600 |
| Married Filing Jointly | $29,200 |
| Head of Household | $21,900 |
Itemized deductions (if > standard): mortgage interest, SALT (capped $10,000), charitable donations, medical expenses (>7.5% AGI)
USA vs France Comparison ($75,000 income)
| Category | USA (NY) | France |
|---|---|---|
| Income Tax | ~$18,500 | ~$6,500 |
| Social Contributions | ~$5,738 | ~$16,500 |
| Total Deductions | ~32% | ~31% |
| Healthcare | Employer plan or $200-800/mo | Included |
| Retirement | 401(k) + IRA (optional) | Retraite + ARRCO-AGIRC |
Key difference: France includes healthcare and robust retirement in social contributions. USA requires separate spending for health insurance.
Important Deadlines
- April 15: Tax return deadline (Form 1040)
- October 15: Extended deadline (if filed extension)
- Quarterly estimates: Apr 15, June 15, Sep 15, Jan 15 (for self-employed)
- Underpayment penalty: Up to 25% of amount owed
The USA has a complex federal tax system combined with state taxes. Compare with major English-speaking economies and neighbours.