Federal Tax Bracket Calculator
Enter your income and filing status to see your 2026 marginal rate, total tax, and a line-by-line bracket breakdown.
Taxable Income
Standard deduction for this status: $16,100
Filing Status
Your taxable income is gross income minus deductions.
Tax Breakdown by Bracket
Enter a taxable income above $0 to see your bracket breakdown.
See Your Full Tax Picture
The app handles federal and state taxes, deductions, and take-home pay for all 50 states.
How Federal Tax Brackets Work
The U.S. has a progressive (marginal) tax system with seven brackets: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. Each bracket only taxes the income within its range, not your entire income. A lot of people get this wrong.
Say you're a single filer with $75,000 in taxable income. You don't pay 22% on the full $75,000. The first $12,400 is taxed at 10%, the next $38,000 at 12%, and only the remaining $24,600 at 22%. Your total tax is $11,212, which works out to an effective rate of 14.95%. That's well below the 22% marginal rate.
2026 Federal tax brackets for all filing statuses
These thresholds come from IRS Revenue Procedure 2025-32, as amended by the One Big Beautiful Bill Act (P.L. 119-21, Sec. 70101), which made the seven-bracket TCJA rate structure permanent.
| Rate | Single | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 | $17,701 – $67,450 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 | $67,451 – $105,700 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 | $105,701 – $201,750 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 | $201,751 – $256,200 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 | $256,201 – $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
Marginal vs. effective tax rate
Your marginal tax rate is the rate on your last dollar of income. It tells you how much tax each additional dollar costs. Your effective tax rate is the average rate across all your income: total tax divided by taxable income. The effective rate is always lower than the marginal rate (unless you're entirely in the 10% bracket, where they're the same). When you're planning around taxes, the effective rate is usually the more useful number.
| Taxable Income | Marginal Rate | Total Tax | Effective Rate |
|---|---|---|---|
| $25,000 | 12% | $2,752 | 11.01% |
| $50,000 | 12% | $5,752 | 11.50% |
| $75,000 | 22% | $11,212 | 14.95% |
| $100,000 | 22% | $16,712 | 16.71% |
| $150,000 | 24% | $28,598 | 19.07% |
| $250,000 | 32% | $56,456 | 22.58% |
| $500,000 | 35% | $143,769 | 28.75% |
| $1,000,000 | 37% | $325,957 | 32.60% |
Ways to lower your tax bracket
- Max out pre-tax contributions: 401(k) contributions (up to $24,500 in 2026), traditional IRA, and HSA ($4,400 individual / $8,750 family) all reduce taxable income.
- Pick the right deduction: The 2026 standard deduction is $16,100 (Single), $32,200 (MFJ), or $24,150 (HoH). If your itemized deductions add up to more, itemize instead.
- Use the SALT deduction: State and local taxes are deductible up to $40,400 in 2026 ($20,200 MFS), with an income-based phase-down above $505,000.
- Time your income and deductions: Defer income to a lower-earning year or pull deductions forward into a high-earning year to shift income between brackets.
Try our 401(k) Contribution Calculator or HSA Calculator to see how pre-tax contributions lower your taxable income.
Frequently Asked Questions
Common questions about federal tax brackets and rates
What are the federal tax brackets for 2026?
There are seven brackets for 2026: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The income thresholds differ by filing status. For single filers, the 10% bracket covers income up to $12,400 and the top 37% rate kicks in above $640,600. These rates were made permanent by the One Big Beautiful Bill Act (P.L. 119-21).
What is the difference between marginal tax rate and effective tax rate?
Your marginal tax rate is the rate on your last dollar of income, meaning the highest bracket your income reaches. Your effective tax rate is the average rate across all your income (total tax divided by taxable income). A single filer earning $75,000 has a 22% marginal rate but only pays 14.95% overall.
How do I calculate my taxable income?
Start with your adjusted gross income (AGI) and subtract deductions. Most people take the standard deduction: $16,100 (Single/MFS), $32,200 (MFJ), or $24,150 (Head of Household) for 2026. If your itemized deductions come out higher, itemize instead.
Did the 2026 tax brackets change from 2025?
Yes. All bracket thresholds went up for inflation. The 12% bracket for single filers now ends at $50,400, up from $48,475 in 2025. The rate percentages (10%-37%) stayed the same. The OBBB Act gave the bottom two brackets a larger inflation bump.
How much more can I earn before reaching the next tax bracket?
That depends on your current taxable income and filing status. The calculator shows your "room in current bracket," which is how much more you can earn before the next dollar gets taxed at a higher rate. Remember, only income above the next threshold is taxed higher, not your entire income.
What is the SALT deduction cap for 2026?
The state and local tax (SALT) deduction cap is $40,400 for 2026 ($20,200 if married filing separately). The cap phases down by 30% of income over $505,000 ($252,500 MFS) but never drops below $10,000. This cap limits your itemized deductions, which in turn affects your taxable income.
How do tax brackets work for married couples?
Couples filing jointly get wider brackets, roughly double the single-filer thresholds at the lower end. The 10% bracket covers income up to $24,800 (vs. $12,400 single), and the 37% bracket starts at $768,700 (vs. $640,600 single). Married filing separately uses narrower brackets, closer to the single-filer amounts.
Does the standard deduction reduce my tax bracket?
It can. The standard deduction lowers your taxable income, which may drop you into a lower bracket. If your gross income is $55,000 and you take the $16,100 standard deduction (single), your taxable income is $38,900. That puts you in the 12% bracket instead of the 22% bracket.
Need More Than a Quick Calculation?
The full app tracks your full paycheck all year — overtime, bonuses, deductions, and 50-state taxes built in.