Macroeconomics

Discretionary Income Calculator

Subtract your essential expenses from your after-tax income to find the discretionary income left for saving and spending.

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  • Updated for 2026

Income & expenses

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Enter after-tax income and essential expenses to see discretionary income.

Worked example

With these example inputs:

  • After-tax income$4,500
  • Essential expenses$3,200

Discretionary income: $1,300

  • After-tax income$4,500
  • Essential expenses$3,200
  • As a share of the total28.9%
  • If the first figure were 10% higher$1,750

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Two things called discretionary income

In a household budget, discretionary income is what remains after the essentials — the money you can save, invest or spend on wants. In US student-loan rules it is a formula applied to your tax return that has nothing to do with your bills. This calculator gives the first; the section further down gives the second, because the two are routinely confused.

The formula

discretionary income = take-home income − essential expenses

Essentials are housing, utilities, groceries, transport to work, insurance, minimum debt payments and childcare. Subscriptions, restaurants and holidays are not essential, whatever the budget says.

Worked example: $4,500 take-home, $3,200 essentials

  • Discretionary income: $1,300 a month
  • As a share of income: 28.9%

The 50/30/20 rule would put essentials at 50% of income and free money at 50%; here essentials take 71%. That gap is normal in high-rent cities and is the first thing to look at when saving feels impossible.

What the figure supports

Use of the $1,300SplitResult
Save it all100% saving$15,600 a year, an emergency fund in six months
20% rule$900 saved, $400 spent$10,800 a year saved
Extra debt payment$1,300 to a 22% cardClears $5,000 in four months instead of years

The student-loan definition

For federal income-driven repayment, discretionary income is adjusted gross income minus 150% of the poverty guideline for your household size. For 2026 the guideline for one person in the 48 states is $15,960, so 150% is $23,940. A single borrower with $50,000 AGI has $26,060 of discretionary income under IBR and pays 10% of it, about $217 a month.

The landscape changed in 2025–26. The SAVE plan, which used 225%, was vacated in March 2026. The Repayment Assistance Plan available since July 2026 does not use the formula at all — it takes 1% to 10% of full AGI. IBR keeps the 150% rule permanently; PAYE and ICR close in 2028. Anyone budgeting a loan payment on the old 225% figure is planning with a number that no longer exists.

Take-home, not gross

Use net pay. $4,500 net is roughly $5,800 gross for a US single filer, and the difference is exactly the money that never reaches you. Budgets built on gross income overstate discretionary income by the whole tax and payroll bill.

What this calculator leaves out

Irregular essentials — car repairs, medical bills, annual insurance — which are essential even though no single month contains them. Divide the annual total by twelve and include it, or the discretionary figure is too high.

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Frequently asked questions

What is discretionary income?

It is the money left after taxes and essential costs like housing, food and bills. With $4,500 after-tax income and $3,200 of essentials, discretionary income is $1,300.

What is it used for in practice?

Discretionary income is what you can save, invest or spend freely. Lenders and some student-loan plans also use a version of it to set affordable payments.