See exactly how your income is taxed across federal brackets. Calculate your effective tax rate, marginal rate, and take-home pay with a detailed bracket-by-bracket breakdown using the latest 2026 tax rates.
The US federal income tax system is progressive, meaning higher income is taxed at higher rates. However, a common misconception is that moving into a higher tax bracket means all your income is taxed at the higher rate. In reality, only the income within each bracket is taxed at that bracket's rate. The 2026 brackets below are based on IRS Rev. Proc. 2025-32.
| Rate | Single | Married Filing Jointly |
|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 |
| 37% | Over $640,600 | Over $768,700 |
Deductions reduce your taxable income, not your tax directly. The 2026 standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly. This means a single person earning $85,000 only pays tax on $68,900 ($85,000 − $16,100). Deductions are most valuable at your marginal tax rate — a $1,000 deduction saves $220 if you are in the 22% bracket.
Suppose you earn $85,000 gross income in 2026 as a single filer. After the $16,100 standard deduction, your taxable income is $68,900. Here's how the tax is calculated through each bracket:
Total federal tax: $9,870 • Effective rate: 11.6% • Marginal rate: 22%. This means each additional dollar earned is taxed at 22%, but your average rate on all income is only 11.6%.
Your marginal bracket determines the value of every tax-saving move:
Enter your gross income, filing status, and deductions. The calculator applies the 2026 federal tax brackets to compute your tax in each bracket, your total tax liability, effective tax rate, and marginal rate. It also shows your take-home pay after federal taxes. Adjust inputs in real time to model scenarios like raises, 401(k) contributions, or filing status changes.
Reviewed by Tahir Özcan · Founder, WealthCalc · Editorial policy
Applies 2026 federal marginal tax brackets from IRS Rev. Proc. 2025-32. Calculates tax progressively through each bracket with standard or itemized deductions. The TCJA rate schedule (10–37%) was made permanent by the One Big Beautiful Bill Act (P.L. 119-21, signed July 4 2025).
4 In-Depth Guides
Understand the 2026 federal income tax brackets for all filing statuses. Learn the difference between marginal and effective tax rates and strategies to reduce your tax bill.
Read Full GuideReduce your 2026 federal income tax with these 10 proven, legal strategies. From maximizing retirement contributions to strategic deductions, save hundreds to thousands.
Read Full GuideUnderstand the critical difference between deductions and credits, how each reduces your tax bill, and which 2026 deductions and credits you may be missing.
Read Full GuideComplete guide to self-employment taxes in 2026 including the 15.3% SE tax, quarterly estimated payments, top deductions, and strategies to reduce your tax burden.
Read Full GuideThe US uses a progressive tax system with marginal tax brackets. This means only the income within each bracket is taxed at that bracket's rate — not all your income. For example, a single filer earning $100,000 in 2026 pays 10% on the first $12,400, 12% on $12,401-$50,400, and 22% on $50,401-$100,000. Your effective tax rate (total tax / total income) is always lower than your marginal rate.
For 2026, single filers have brackets of 10% ($0-$12,400), 12% ($12,401-$50,400), 22% ($50,401-$105,700), 24% ($105,701-$201,775), 32% ($201,776-$256,225), 35% ($256,226-$640,600), and 37% (over $640,600). Married filing jointly brackets are approximately double these amounts. Standard deductions are $16,100 (single), $32,200 (married filing jointly), and $24,150 (head of household) per IRS Rev. Proc. 2025-32.
Your marginal tax rate is the rate applied to your last dollar of income — it determines the tax impact of earning one more dollar. Your effective tax rate is the average rate you actually pay on all your income (total tax divided by gross income). For example, someone earning $85,000 as a single filer in 2026 has a marginal rate of 22% but an effective rate of only about 11.6%. The effective rate is always lower because lower brackets apply to your first dollars of income.
Take whichever gives you the larger deduction. The 2026 standard deduction is $16,100 for single filers and $32,200 for married filing jointly. Itemize only if your total eligible deductions (mortgage interest, state/local taxes up to $10,000, charitable contributions, medical expenses above 7.5% of AGI) exceed the standard deduction. After the 2017 tax reform, roughly 90% of taxpayers benefit more from the standard deduction.
This calculator estimates federal income tax only. State income tax varies significantly — seven states (Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Wyoming) have no state income tax, while California's top rate is 13.3%. For a complete picture, add your state tax to the federal amount. Our calculator focuses on federal tax because it applies universally to all US taxpayers.
Common strategies include: maximizing 401(k) contributions ($24,500 limit in 2026, plus $8,000 catch-up if 50-59 or 64+, or $11,250 if 60-63), contributing to a traditional IRA or HSA, harvesting investment losses to offset gains, timing income and deductions between tax years, contributing to a 529 education savings plan, and ensuring you claim all eligible credits (child tax credit, earned income credit, education credits). Consult a tax professional for personalized advice.
Get a complete picture of your finances by combining this tool with our other free calculators and in-depth guides.
Last reviewed:
Applies 2026 federal marginal tax brackets from IRS Rev. Proc. 2025-32. Calculates tax progressively through each bracket with standard or itemized deductions. The TCJA rate schedule (10–37%) was made permanent by the One Big Beautiful Bill Act (P.L. 119-21, signed July 4 2025).
Figures are updated whenever the IRS, SSA, CMS, FHFA, HHS, or BLS publishes a new inflation adjustment or statutory change. This tool is for educational purposes only and does not constitute tax, legal, or investment advice. Consult a qualified professional for decisions affecting your personal finances.
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