How to use this calculator
- Filing status. Single, married filing jointly, married filing separately or head of household.
- I know my. Choose Gross income if you know your total income for the year; the 2026 standard deduction for your status is subtracted for you. Choose Taxable income if you already know it (line 15 of Form 1040, or your own estimate after deductions).
- Income for the year.
The results show your marginal bracket, your total tax and effective rate, how your tax splits across the brackets, and how much more taxable income you could have before the next rate kicks in. The table lists every 2026 bracket for all four filing statuses.
How tax brackets work
The US taxes income progressively. Taxable income is cut into slices, and each slice is taxed at its own rate. Only the top slice is taxed at your top rate.
- Your marginal rate is the rate on the slice your last dollar falls in. It’s what an extra dollar of income, or an extra dollar of deduction, is worth in federal tax.
- Your effective rate is the blended average across all your slices. The calculator shows it as a share of taxable income and, when you enter gross income, also as a share of gross income.
Income exactly at a threshold stays in the lower bracket: the IRS tables say “over $50,400 but not over $105,700” for the single 22% bracket, so $50,400 of taxable income is still entirely in the 12% bracket and below.
Worked example
A single filer earns $75,000. Taxable income is $75,000 − $16,100 standard deduction = $58,900.
| Bracket | Income in bracket | Tax |
|---|---|---|
| 10% on the first $12,400 | $12,400 | $1,240 |
| 12% from $12,401 to $50,400 | $38,000 | $4,560 |
| 22% from $50,401 to $58,900 | $8,500 | $1,870 |
| Total | $58,900 | $7,670 |
The marginal rate is 22%, but only $8,500 is taxed at that rate. The effective rate is $7,670 ÷ $58,900 = 13% of taxable income, or 10.2% of the $75,000 gross. The 24% bracket starts at $105,700 of taxable income, so this filer has $46,800 of room left in the 22% bracket, about $121,800 of gross income.
2026 federal income tax brackets
These are the rates on taxable income for tax year 2026 (returns filed in 2027), from IRS Revenue Procedure 2025-32.
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $12,400 | $0 – $17,700 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 | $12,401 – $50,400 | $17,701 – $67,450 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 | $50,401 – $105,700 | $67,451 – $105,700 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 | $105,701 – $201,775 | $105,701 – $201,750 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 | $201,776 – $256,225 | $201,751 – $256,200 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 | $256,226 – $384,350 | $256,201 – $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $384,350 | Over $640,600 |
The 2026 standard deduction is $16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly and $24,150 for heads of household. If you’re 65 or older or blind, it rises by $2,050 if you’re unmarried, or $1,650 per qualifying spouse if you’re married. This calculator doesn’t add those extra amounts; enter your taxable income directly if they apply.
Tax brackets at common incomes
Using the standard deduction and no other adjustments:
| Filing status | Gross income | Taxable income | Bracket | Federal income tax | Share of gross |
|---|---|---|---|---|---|
| Single | $40,000 | $23,900 | 12% | $2,620 | 6.6% |
| Single | $60,000 | $43,900 | 12% | $5,020 | 8.4% |
| Single | $75,000 | $58,900 | 22% | $7,670 | 10.2% |
| Single | $100,000 | $83,900 | 22% | $13,170 | 13.2% |
| Single | $150,000 | $133,900 | 24% | $24,734 | 16.5% |
| Single | $250,000 | $233,900 | 32% | $51,304 | 20.5% |
| Married jointly | $60,000 | $27,800 | 12% | $2,840 | 4.7% |
| Married jointly | $100,000 | $67,800 | 12% | $7,640 | 7.6% |
| Married jointly | $150,000 | $117,800 | 22% | $15,340 | 10.2% |
| Married jointly | $250,000 | $217,800 | 24% | $37,468 | 15% |
| Head of household | $75,000 | $50,850 | 12% | $5,748 | 7.7% |
| Head of household | $100,000 | $75,850 | 22% | $9,588 | 9.6% |
Notice how the share of gross income rises gradually even as the bracket jumps: there’s no cliff at a threshold.
How close are you to the next bracket?
The “room left” figure tells you how much more taxable income you can have before the next rate applies. It’s useful for:
- Timing income. If a bonus or a Roth conversion would push you over a threshold, only the part above it pays the higher rate. You can see exactly how much that is. The bonus tax calculator shows how bonuses are withheld.
- Valuing deductions. A traditional 401(k) contribution, a deductible IRA or an HSA reduces taxable income, so each dollar saves tax at your marginal rate. A single filer in the 22% bracket saves $220 in federal tax for every $1,000 contributed.
- Planning a raise. Moving $1,000 from the 12% bracket into the 22% bracket costs $220 in tax, not 22% of all your income. You keep $780 of the raise.
What this calculator doesn’t cover
This is a bracket tool. It applies the ordinary income tax rates and nothing else:
- Credits such as the child tax credit reduce your tax after the brackets are applied. For a full estimate with credits, pre-tax contributions, itemized deductions and your refund, use the income tax calculator.
- Long-term capital gains and qualified dividends are taxed at separate 0%, 15% and 20% rates. See the capital gains tax calculator.
- Payroll taxes (Social Security and Medicare) and state income tax are separate. The paycheck calculator and salary calculator include them.
- The alternative minimum tax, the net investment income tax and extra deductions for age 65 and older are not included.
Sources
- IRS Revenue Procedure 2025-32 (2026 tax rate tables, §4.01; standard deduction, §4.14)
- IRS: Tax inflation adjustments for tax year 2026, including amendments from the One Big Beautiful Bill
This is an estimate of federal income tax on ordinary income for 2026, for planning only. It isn’t tax advice.
Frequently asked questions
What tax bracket am I in for 2026?
Your bracket depends on your taxable income and filing status. A single filer is in the 22% bracket with taxable income from $50,401 to $105,700, and a married couple filing jointly is in the 12% bracket up to $100,800 of taxable income. Enter your income above to see your bracket and how close you are to the next one.
What is the difference between marginal and effective tax rate?
Your marginal rate is the rate on your last (or next) dollar of taxable income, which is the bracket you're in. Your effective rate is your total tax divided by your income. A single filer with $58,900 of taxable income has a 22% marginal rate but pays $7,670 in total, an effective rate of 13% of taxable income.
Does moving into a higher tax bracket mean all my income is taxed more?
No. Each rate applies only to the income inside its bracket. If a raise pushes $1,000 of your income from the 12% bracket into the 22% bracket, only that $1,000 is taxed at 22%, so you keep $780 of it. Because of how brackets work, a raise never lowers your income after federal income tax.
Are tax brackets based on gross income or taxable income?
Taxable income, which is your income after pre-tax contributions and deductions such as the standard deduction. For 2026 the standard deduction is $16,100 for single filers, $32,200 for joint filers and $24,150 for heads of household. Choose “Gross income” and the calculator subtracts it for you.
Did the tax brackets change for 2026?
The seven rates (10%, 12%, 22%, 24%, 32%, 35% and 37%) stayed the same, and the income thresholds were raised for inflation. The single 10% bracket now ends at $12,400 and the 37% rate starts above $640,600. The figures come from IRS Revenue Procedure 2025-32.
How is this different from the income tax calculator?
This calculator focuses on brackets, showing your marginal rate, the tax in each bracket and the distance to the next threshold. The income tax calculator estimates your whole federal tax bill, including pre-tax contributions, itemized deductions, the child tax credit and your refund or balance due.
Updated November 2026. Results are estimates for educational purposes and depend on the inputs you provide.