# PlainSalary

> Free 2026 US Federal & State Income Tax Calculator. Built on official IRS Revenue Procedure 2025-32, SSA Fact Sheet 2026, and each state Department of Revenue's 2026 brackets.

## About

PlainSalary estimates US federal income tax, state income tax, and FICA / SECA payroll tax for tax year 2026 across all 51 US jurisdictions (50 states + DC). The calculator runs entirely in the browser — no input is sent to any server, no signup required..

## Key Pages

- /calculator/ — interactive 2026 tax calculator
- /federal/ — 2026 IRS federal brackets (all 4 filing statuses) + standard deduction + FICA
- /state/ — browse all 51 state schedules (no-tax / flat / progressive)
- /state/[slug]/ — per-state 2026 brackets, key notes, $50K/$100K/$200K burden
- /compare/ — all-state comparison sorted by $100K single-filer burden
- /guides/ — 7 explainer guides (brackets, marginal vs effective, SECA, capital gains, AMT, etc.)

## Data Sources

- Federal brackets: IRS Revenue Procedure 2025-32 (2026 inflation adjustments)
- State brackets: each state Department of Revenue, verified for 2026 rate changes effective January 1
- FICA / Medicare: SSA Fact Sheet 2026 Social Security Changes
- Cross-check aggregator: Tax Foundation State Individual Income Tax Rates and Brackets 2026

## Methodology

See /methodology/ for the full computation pipeline. Plain JavaScript walks the 2026 marginal brackets in order, computes tax at each slice, sums. FICA is handled separately with the additional Medicare surcharge.

## Limitations

PlainSalary estimates the three core tax layers using gross income and standard deduction. Excludes itemized deductions beyond standard, tax credits, AMT, capital gains preferential rates, and local taxes. For actual filing, use commercial tax software or a CPA.