Tax Bracket Calculator (2026)
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.
Key Takeaways
- The US uses progressive marginal brackets — only income within each bracket is taxed at that rate, so your effective rate is always lower than your marginal rate.
- A single filer earning $100,000 in 2026 pays approximately $13,170 in federal tax — an effective rate of ~13.2%, not the 22% marginal rate.
- The 2026 standard deduction is $16,100 (single) or $32,200 (married filing jointly) per IRS Rev. Proc. 2025-32 — about 90% of filers save more with the standard deduction than itemizing.
- Contributing to a 401(k) up to $24,500 reduces your taxable income dollar for dollar, potentially dropping you into a lower bracket and saving thousands.
- Seven states have no income tax (AK, FL, NV, SD, TN, TX, WY) — factor state taxes into your total tax burden for the full picture.
How to Use This Calculator
- 1Enter your gross income — Input your total annual income before taxes, including salary, wages, freelance income, and other earnings.
- 2Select your filing status — Choose single, married filing jointly, married filing separately, or head of household to apply the correct bracket thresholds and standard deduction.
- 3Choose your deduction — Select the standard deduction or enter your itemized deduction total if it exceeds the standard amount for your filing status.
- 4Review the bracket breakdown — See exactly how much of your income falls into each tax bracket, your total tax liability, effective tax rate, and marginal rate.
- 5Take action — Use your marginal rate to evaluate tax-saving strategies like 401(k) contributions, HSA funding, or Roth conversions to reduce your tax burden.
Understanding US Federal Income Tax Brackets
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.
2026 Tax Brackets at a Glance
| 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 |
How Deductions Reduce Your Tax
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.
Worked Example: Single Filer Earning $85,000
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:
- 10% bracket ($0 – $12,400): $12,400 × 10% = $1,240
- 12% bracket ($12,401 – $50,400): $38,000 × 12% = $4,560
- 22% bracket ($50,401 – $68,900): $18,500 × 22% = $4,070
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%.
Tax-Smart Strategies by Bracket
Your marginal bracket determines the value of every tax-saving move:
- 12% bracket ($50,400 and under): Roth contributions are ideal since you pay tax at a low rate now and withdraw tax-free later. Consider converting traditional IRA funds to Roth during low-income years.
- 22% bracket ($50,401 - $105,700): Pre-tax 401(k) contributions become more valuable — each $1,000 saves $220 in federal tax. Max out your 401(k) to potentially drop into the 12% bracket.
- 24%+ brackets ($105,701+): Maximize all pre-tax deductions (401(k) at $24,500, HSA at $4,400, dependent care FSA). Tax-loss harvesting on investments becomes increasingly valuable. Consider charitable giving strategies like donor-advised funds to bunch deductions.
Common Tax Reduction Strategies for 2026
- 401(k) / 403(b) contributions — Up to $24,500 pre-tax ($32,500 if 50+). Dollar-for-dollar reduction of taxable income.
- HSA contributions — $4,400 individual / $8,750 family. Triple tax advantage: deductible contributions, tax-free growth, and tax-free withdrawals for medical expenses.
- Traditional IRA — Up to $7,500 deductible ($8,600 if 50+) if you meet income limits and aren't covered by a workplace plan.
- Tax-loss harvesting — Sell losing investments to offset capital gains, plus up to $3,000 in ordinary income annually.
- Charitable giving — Itemize if total deductions exceed $16,100 (single) or $32,200 (MFJ). Donating appreciated stock avoids capital gains tax entirely.
How Our Tax Bracket Calculator Works
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.
Related Tools
- Salary Calculator — Convert between hourly, monthly, and annual pay to understand your gross income.
- HSA Calculator — Maximize the triple tax advantage of Health Savings Account contributions.
- Retirement Calculator — See how pre-tax retirement contributions reduce your taxable income and grow your nest egg.
- Capital Gains Calculator — Estimate taxes on investment gains and plan tax-loss harvesting strategies.
Reviewed by Tahir Özcan · Founder, GetWealthCalc · Editorial standards
How We Calculate
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).
In-Depth Guide
2026 Federal Tax Brackets and Rates: Complete Guide
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 GuideFrequently Asked Questions
How do US federal tax brackets work?
The 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 gross in 2026 has taxable income of $83,900 after the $16,100 standard deduction. That $83,900 is taxed progressively: 10% on the first $12,400, 12% on $12,401–$50,400, and 22% on $50,401–$83,900. Your effective tax rate (total tax ÷ gross income) is always lower than your marginal rate.
What are the 2026 federal tax brackets?
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.
What is the difference between effective and marginal tax rate?
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.
Should I take the standard deduction or itemize?
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.
Does this calculator include state income tax?
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.
How can I legally reduce my tax liability?
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.
How much federal tax do I pay on $100,000 income in 2026?
A single filer earning $100,000 gross in 2026 owes approximately $13,170 in federal income tax — an effective rate of about 13.2%. After the $16,100 standard deduction, taxable income is $83,900. The progressive breakdown: 10% on the first $12,400 ($1,240), 12% on $12,401–$50,400 ($4,560), and 22% on $50,401–$83,900 ($7,370). Total: $13,170. Your marginal rate is 22%, meaning each additional dollar of income above $50,400 taxable is taxed at 22%. Married filing jointly on $100,000 gross pays roughly $7,640 because the 12% bracket extends to $100,800 for couples — nearly half the single-filer bill.
What is the 2026 standard deduction for married filing jointly?
The 2026 standard deduction for married filing jointly is $32,200, per IRS Rev. Proc. 2025-32. For single filers it is $16,100, and for head of household it is $24,150. These amounts were adjusted approximately 2.7% for 2026 inflation. Taxpayers age 65+ or blind get an additional deduction of $1,650 per qualifying person (married) or $2,050 (single). The vast majority of taxpayers — about 90% — benefit more from the standard deduction than itemizing.
What are the 2026 long-term capital gains tax rates?
In 2026, long-term capital gains (assets held over one year) are taxed at 0%, 15%, or 20% depending on your taxable income. Single filers pay 0% on gains up to $49,450, 15% on $49,451–$545,500, and 20% above that. Married filing jointly pays 0% up to $98,900 and 15% up to $613,700. High earners may also owe an additional 3.8% Net Investment Income Tax (NIIT) on gains above $200,000 (single) or $250,000 (MFJ). Use our Capital Gains Calculator for detailed estimates.
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Sources & methodology
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).
- IRS Rev. Proc. 2025-32 — 2026 Inflation Adjustments(published )
- IRS Newsroom — 2026 Tax Inflation Adjustments (incl. OBBBA amendments)(published )
- IRS Notice 2025-67 — 2026 Retirement Plan Limits(published )
- IRS — 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500(published )
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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Important Disclaimer
This calculator provides estimates for educational purposes only and does not constitute financial advice. Results are based on the inputs you provide and standard financial formulas. Actual outcomes may vary based on your individual circumstances, market conditions, and other factors. Always consult a certified financial planner before making major financial decisions. Read our full Financial Disclaimer.
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