How to use the 2026 tax bracket calculator
- Pick the Tax year (2026 by default, or 2025 for last year's return) and your Filing status.
- Choose what you are entering. Income before deductions is your adjusted gross income, and the calculator subtracts the standard deduction for you. Taxable income is the figure on Form 1040 line 15, used as it is.
- Type the amount in Annual income. If you itemize, add your total under Itemized deductions; the larger deduction is used.
- Read your tax, marginal rate and effective rate, then use the table to see how much of your income falls in each bracket.
How the tax is worked out
Federal income tax is charged in layers. Each rate applies only to the slice of taxable income inside its bracket, and the slices are added up. The calculator subtracts your deduction, splits what is left across the seven brackets for your filing status and totals the tax. Joint filers' limits are exactly double the single ones through the top of the 32% bracket ($512,450), and their 35% bracket runs to $768,700. The brackets and standard deductions come from IRS Revenue Procedure 2025-32.
Worked example with the default inputs
For 2026, single, with $75,000 of income before deductions, the calculator subtracts the $16,100 standard deduction and leaves $58,900 of taxable income. The first $12,400 is taxed at 10% ($1,240), the next $38,000 at 12% ($4,560) and the last $8,500 at 22% ($1,870). Federal income tax is $7,670. The marginal rate is 22%, the effective rate is 13.02% of taxable income, and the tax is 10.23% of the $75,000 you entered. You could add $46,800 of taxable income before reaching the 24% bracket.
Limits and edge cases
- It estimates regular federal income tax only. Credits such as the child tax credit, the extra deductions for people 65 or older, the qualified business income deduction and the alternative minimum tax are not included.
- Long-term capital gains and qualified dividends are taxed at 0%, 15% or 20% instead; the capital gains tax calculator stacks a sale on top of your other income.
- Social Security and Medicare are separate payroll taxes. The paycheck calculator shows them per pay period, and the self-employment tax calculator covers freelancers.
- For taxable income under $100,000 the IRS tax table works in $50 steps, so your return can differ from this result by a few dollars.
Tax bracket questions
What are the 2026 federal tax brackets?
There are seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For single filers they start above $0, $12,400, $50,400, $105,700, $201,775, $256,225 and $640,600. For married couples filing jointly they start above $0, $24,800, $100,800, $211,400, $403,550, $512,450 and $768,700.
What is the difference between marginal and effective tax rate?
Your marginal rate is the rate on your last dollar of taxable income, so it is the rate a raise or bonus would face. Your effective rate is your total tax divided by your taxable income. It is always lower, because your first dollars are taxed at 10% and 12%.
Will a raise push all my income into a higher tax bracket?
No. Only the dollars above the bracket limit are taxed at the higher rate, and everything below keeps its old rate. The brackets alone can never make a raise leave you with less money.
What is the 2026 standard deduction?
It 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. People who are 65 or older or blind add $1,650 each, or $2,050 if unmarried.
Does this include state income tax?
No. It covers federal income tax only. Each state sets its own rates, and some, including Texas and Florida, have no income tax on wages.
Sources: IRS Rev. Proc. 2025-32 (2026 brackets and standard deduction), IRS Rev. Proc. 2024-40 (2025 brackets), IRS guidance on the One, Big, Beautiful Bill (2025 standard deduction). Figures checked September 2026. This is an estimate, not tax advice.