AMT Calculator
Enter your alternative minimum taxable income to estimate the tentative minimum tax.
- Free
- No sign-up
- Updated for 2026
Enter your AMTI to estimate the tentative minimum tax.
Worked example
With these example inputs:
- Alternative minimum taxable income$300,000
Tentative minimum tax: $55,094
- Gross income$300,000
- Income tax$55,094
- Take-home pay$244,906
- Marginal rate26.0%
- Effective rate18.4%
Frequently asked questions
How is the AMT calculated?
After the 2025 exemption of $88,100 (single), the remaining income is taxed at 26% up to $239,100 and 28% above it. On $300,000 of AMTI the tentative minimum tax is $55,094; you owe AMT only if that exceeds your regular tax.
Do I actually pay the AMT?
You pay the AMT only if it exceeds your regular tax for the year. This estimate is the tentative minimum tax, which is then compared with your ordinary liability.