In the U.S., the more you earn, the higher the rate, but only on the part of your income that goes past each bracket. And before you calculate, anyone who is a resident for IRS purposes can subtract a fixed amount from their income, the Standard Deduction.
Every year the IRS updates the tax tables. Here are the 2026 numbers, which you will use on the return you file in 2027. (see the official IRS publication)
How much tax do I pay?
It works like a staircase. Your first dollars are taxed at a low rate, and only the amount that goes past each step is taxed a little more. You never pay the highest rate on everything.
| Rate | Single / Non-Resident* | Married Filing Jointly | Head of Household |
|---|
| 10% | up to $12,400 | up to $24,800 | up to $17,700 |
| 12% | $12,400 to $50,400 | $24,800 to $100,800 | $17,700 to $67,450 |
| 22% | $50,400 to $105,700 | $100,800 to $211,400 | $67,450 to $105,700 |
| 24% | $105,700 to $201,775 | $211,400 to $403,550 | $105,700 to $201,750 |
| 32% | $201,775 to $256,225 | $403,550 to $512,450 | $201,750 to $256,200 |
| 35% | $256,225 to $640,600 | $512,450 to $768,700 | $256,200 to $640,600 |
| 37% | over $640,600 | over $768,700 | over $640,600 |
* Non-residents use the single table (married non-residents use the married filing separately table), and only on income connected to a U.S. trade or business.
Example: single filer with $60,000 (after the Standard Deduction)
First $12,400 × 10%$1,240
From $12,400 to $50,400 ($38,000) × 12%$4,560
The rest ($9,600) × 22%$2,112
Total tax$7,912
That is about 13% of the income, not 22%.
Standard Deduction for residents
Before using the table, residents can subtract a fixed amount from their income. This is the Standard Deduction. You only pay tax on what is left. (If you have a lot of deductible expenses, such as mortgage interest, you can itemize them instead, whichever is larger.)
$16,100
Single (or Married Filing Separately)
$32,200
Married Filing Jointly
$24,150
Head of Household
Who can use the Standard Deduction?
| Your situation | Can you use it? |
|---|
| Employee with wages (W-2) | Yes |
| Rental or investment income | Yes |
| Self-employed or LLC owner | Yes, but it only lowers income tax. The 15.3% self-employment tax still applies. |
| Non-resident for IRS purposes | No tax applies from the first dollar. |
Note: IRS residency does not depend on a green card. It depends on how many days you spent in the U.S. (substantial presence test). And Brazil has no tax treaty with the U.S. to reduce non-resident tax.
Calculator: how much will I pay in 2026?
Enter your numbers to see an estimate of your federal tax. Florida has no personal income tax.
Non-residents get no Standard Deduction and pay no self-employment tax. They can only file as Single or Married Filing Separately.
Standard Deduction applied
Taxable income
Federal income tax
Self-employment tax (15.3%)
Estimated total
Effective rate
Your top bracket
Simplified estimate. It does not include credits (such as the Child Tax Credit), itemized deductions, other states' taxes or the 3.8% surtax. For an exact number, talk to Weexy.
What about Florida tax?
Good news: Florida has no personal income tax. Your wages and the profit from your LLC (under the default treatment) owe nothing to the state.
Florida only taxes companies taxed as a C-Corp (including an LLC that elected C-Corp treatment): 5.5% on profit above $50,000. If the C-Corp earned less than that, it owes nothing to Florida.
I own a company: who pays the tax, me or the company?
With an LLC, you pay the tax yourself, and only once. With a C-Corp, the company pays first. If you take the money out, you pay again.
LLC
1The company makes a profit
Under the default treatment, the LLC pays no income tax.
↓ the profit flows straight to you
2You pay on your personal return
Income tax using the table above.
ResidentIncome tax
+ 15.3% self-employment
Non-residentIncome tax
No Standard Deduction
LLCs with 2+ members withhold tax for foreign partners
✔ Taxed once
C-Corp
1The company pays tax
21% federal + 5.5% Florida (above $50k).
↓ the remaining profit
2Keep it in the company or take it out?
If you keep it in the company, no more tax for now.
↓ if you take it out (dividend)
Resident0%, 15% or 20%
+ 3.8% for high incomes
Non-resident30% withheld up front
⚠ Taxed twice if you take the money out
Sources: IRS: tax year 2026 inflation adjustments (IR-2025-103); Revenue Procedure 2025-32 (PDF); Florida Department of Revenue. Examples are simplified. This content is for information only and does not replace advice for your specific situation.
