Free ToolFederal brackets2025 & 2026

Tax Bracket Calculator 2026

Find your federal marginal tax rate for 2026 — enter taxable income and filing status. See which bracket you're in and how marginal differs from effective rate. Free, no sign-up.

Marginal rate
Bracket by income
Effective vs marginal
All filing statuses

How it works

1

Enter taxable income

Use income after the standard or itemized deduction — not gross salary. AGI minus deductions = taxable income.

2

Choose filing status

Single, married filing jointly, married filing separately, head of household, or qualifying surviving spouse — brackets differ.

3

See your marginal bracket

Instant marginal rate and bracket range. Remember: only income above each threshold is taxed at the higher rate.

Understanding marginal vs effective tax rate

Your marginal rate is the tax on your last dollar of income — the bracket you're in. Your effective rate is total tax ÷ total income, which is lower because lower brackets are taxed at lower rates. For deductions and credits, the marginal rate matters most.

Your inputs
Taxable income after deductions and your filing status — we'll show your marginal bracket for 2026.

Use income after the standard or itemized deduction — not gross pay.

Filing status

Marginal tax rate

Rate on your last dollar of taxable income

22%

This bracket applies to income over $50,400 and up to $105,700.

2026 Federal brackets
Single
RateOverUp to
10%$0$12,400
12%$12,400$50,400
22%$50,400$105,700
24%$105,700$201,775
32%$201,775$256,225
35%$256,225$640,600
37%$640,600—

2026 Federal tax brackets (single filers)

These brackets apply to taxable income (after standard or itemized deductions). State income tax uses separate brackets — use our US tax calculator for federal + state.

Progressive tax system

The U.S. uses progressive brackets: your first dollars are taxed at 10%, then 12%, then 22%, and so on. Being "in the 22% bracket" does not mean 22% of every dollar — only income above the prior threshold is taxed at 22%. That is why your effective rate is always lower than your marginal rate.

Filing status changes brackets

Married filing jointly has wider brackets than single. Head of household is more favorable than single for qualifying taxpayers. Married filing separately often increases tax — use the calculator for each status to compare.

2026 brackets — single (taxable income)
IRS inflation-adjusted thresholds (Rev. Proc. 2025-32). Rounded for display.
RateTaxable income overUp to
10%$0$12,400
12%$12,400$50,400
22%$50,400$105,700
24%$105,700$201,775
32%$201,775$256,225
35%$256,225$640,600
37%$640,600No limit

These are federal brackets only. State and local taxes are additional where they apply. Head of household: the 24% bracket ends at $201,750 (not $201,775 like single)—see IRS Rev. Proc. 2025-32, Table 2 vs Table 3.

Marginal rate and financial decisions

Your marginal bracket affects Roth vs Traditional 401(k) (pay tax now at marginal vs later), HSA and 401(k) deductions (save at your marginal rate), and tax-loss harvesting. Use our 401(k) calculator and HSA calculator to see tax savings at your bracket.

Common Questions About Tax Brackets

What's the difference between marginal and effective tax rate?
Your marginal rate is the tax rate on your last dollar of income — the bracket you're in. If you're in the 22% bracket, an extra $1,000 of income is taxed at 22%. Your effective rate is total federal tax ÷ total taxable income, which is always lower because your first dollars are taxed at 10%, then 12%, etc. For retirement contributions, deductions, and credits, your marginal rate matters most — that's the rate you save when you deduct.
How do I know which filing status to use?
Single: unmarried or legally separated. Married filing jointly: married and file together — usually the best option for couples. Married filing separately: married but file separately — sometimes used for loan forgiveness or when one spouse has high deductions. Head of household: unmarried, paid more than half the cost of keeping a home, and have a qualifying child or dependent. Head of household has wider brackets than single. Use our calculator for each status to compare.
Do I pay the same rate on all my income?
No. The US uses a progressive tax system. Your first dollars are taxed at 10%, then 12%, then 22%, and so on. Someone in the 24% bracket doesn't pay 24% on everything — they pay 10% on the first bracket, 12% on the next, 22% on the next, and 24% only on income above that threshold. That's why your effective rate is lower than your marginal rate.
Why does my marginal rate matter for retirement savings?
Traditional 401(k) and IRA deductions save you tax at your marginal rate. If you're in the 22% bracket, each dollar you contribute saves 22 cents in federal tax. HSA contributions work the same way. For Roth contributions, you pay tax now at your marginal rate — so a lower bracket makes Roth more attractive. Use our Roth IRA calculator and 401(k) calculator to model different scenarios.
Are 2026 tax brackets different from 2025?
Yes. Brackets are inflation-adjusted each year. For 2026 (IRS Rev. Proc. 2025-32), single filers see the 22% bracket starting at $50,400 (vs $47,150 in 2025) and the 37% bracket at $640,600+ (vs $609,350 in 2025). The calculator above uses 2026 brackets.
Do state taxes use federal brackets?
No. Each state sets its own brackets or a flat rate. California, New York, and others have progressive state brackets. Texas, Florida, and Nevada have no state income tax. Use our US tax calculator by state for combined federal + state take-home pay.
2026 standard deduction: $16,100 (single) · $32,200 (MFJ) · $24,150 (HoH) — the bridge to taxable income
IRS Rev. Proc. 2025-32 · IRS.gov · Tax Foundation 2026

Taxable income — the number you enter in this calculator — is your AGI minus deductions. Most filers subtract the standard deduction. For 2026, those amounts are significantly higher than prior years due to both inflation adjustment and an extra boost from the One Big Beautiful Bill Act.

Filing status2026 standard deductionChange vs. 2025Example: $80K gross → taxable income
Single$16,100+$350$63,900 → 22% bracket
Married Filing Jointly$32,200+$700$47,800 → 12% bracket
Head of Household$24,150+$525$55,850 → 22% bracket

Additional standard deductions (65+ / blind)

Single or HoH 65+: extra +$2,050

MFJ 65+ (per qualifying spouse): extra +$1,650

Source: IRS Rev. Proc. 2025-32

New: OBBBA Senior Deduction (2025–2028)

Taxpayers 65+ can claim an additional $6,000/person deduction on top of the standard deduction, regardless of whether they itemize.

Phases out at 6% above $75K (single) / $150K (MFJ)

The 2026 increases reflect both annual CPI inflation adjustment and the OBBBA's additional $750/$1,500 standard deduction boost (for single/joint). Sources: IRS.gov; IRS Rev. Proc. 2025-32; Tax Foundation 2026.

The One Big Beautiful Bill Act: 4 new deductions that can shift your tax bracket in 2026
H&R Block · FreeTaxUSA OBBBA Guide · House.gov OBBBA FAQ · Texas Capital Bank 2026

The OBBBA (signed July 4, 2025) permanently extended the current 7-bracket structure and added four new above-the-line deductions — available even without itemizing — that can meaningfully reduce your taxable income and shift you to a lower bracket.

Qualified Tips

Deduction: Up to $25,000

Phase-out: Phases out $150K+ (single) / $300K+ (MFJ)

Expires: 2025–2028

A server earning $75K with $22K in tips: taxable income drops to ~$53K

Overtime Premium Pay

Deduction: Up to $12,500 / $25,000 (MFJ)

Phase-out: Phases out $150K+ (single) / $300K+ (MFJ)

Expires: 2025–2028

Only the 0.5× premium portion of overtime qualifies — not total OT wages

Senior Deduction (65+)

Deduction: $6,000 per qualifying person

Phase-out: Phases out at 6% above $75K (single) / $150K (MFJ)

Expires: 2025–2028

A retired couple both 65+ can claim $12,000 extra on top of the standard deduction

New Car Loan Interest

Deduction: Up to $10,000

Phase-out: Same $150K/$300K thresholds

Expires: 2025 purchases only

Vehicle must have been purchased new in 2025; not available for 2026+ purchases

SALT cap raised to $40,400 for 2026

State and local tax deductions (for itemizers) are capped at $40,400 in 2026 (up from $10,000 prior to OBBBA). The cap phases out for taxpayers with MAGI above $505,000 in 2026. The cap reverts to $10,000 after 2029. This primarily benefits itemizers in high-tax states (CA, NY, NJ, CT, IL).

2026 long-term capital gains rates: 0%, 15%, 20% — and why they're separate from your income bracket
IRS Rev. Proc. 2025-32 · Bankrate 2026 · NerdWallet · IRS Form 8960

If you sell stocks, funds, or other assets held more than 12 months, the gains are taxed at long-term capital gains (LTCG) rates, which are lower than ordinary income rates and use separate thresholds.

LTCG rateSingleMarried Filing JointlyHead of Household
0%$0 – $49,450$0 – $98,900$0 – $66,200
15%$49,451 – $545,500$98,901 – $613,700$66,201 – $579,600
20%Over $545,500Over $613,700Over $579,600

Key insight: 22% income bracket ≠ 15% LTCG

A single filer with $55,000 in ordinary income is in the 22% income bracket — but if their total taxable income including capital gains stays below $49,450, the LTCG rate is still 0%. Strategic timing of asset sales relative to income matters significantly.

NIIT: +3.8% for high earners

The Net Investment Income Tax (NIIT) adds an extra 3.8% on investment income when MAGI exceeds $200,000 (single) / $250,000 (MFJ). This raises the effective LTCG rate to 18.8% (15%+3.8%) or 23.8% (20%+3.8%) for affected taxpayers. NIIT thresholds are NOT inflation-adjusted. Source: IRS Form 8960.

LTCG thresholds are set by IRS Rev. Proc. 2025-32. Short-term capital gains (held 12 months or less) are taxed as ordinary income at your regular bracket rate. Sources: Bankrate 2026; NerdWallet; Doeren Mayhew 2026; IRS.gov.

Frequently Asked Questions
Federal marginal rates, filing status, and taxable income.

Your marginal rate is the tax rate on your last dollar of taxable income. If you earn $75,000 taxable (2026), you're in the 22% bracket — the 22nd dollar over $50,400 is taxed at 22%. Your effective rate (total tax ÷ income) is lower because the first dollars are taxed at 10% and 12%.

No. Each state has its own brackets (or flat rate). California, New York, and others have progressive brackets. Texas, Florida, and Nevada have no state income tax. Use our US tax calculator by state for combined federal + state.

Taxable income = adjusted gross income (AGI) minus standard or itemized deductions. The 2026 standard deduction is inflation-adjusted (see IRS for exact amounts). Use our AGI calculator to estimate.

Your marginal rate is the tax on your last dollar — the bracket you're in. Your effective rate is total tax ÷ total income. For a $75,000 earner in the 22% bracket, the effective rate is lower because the first $50,400 is taxed at 10% and 12%.

Married filing jointly typically has the widest brackets and lowest effective rates for couples with one income. Head of household is more favorable than single. Married filing separately often results in higher taxes.

Federal brackets are adjusted annually for inflation. The IRS publishes new thresholds each year. Major bracket changes require legislation.

Under IRS Rev. Proc. 2025-32 and the One Big Beautiful Bill Act (OBBBA), the 2026 standard deduction is: $16,100 for single filers and married filing separately; $32,200 for married filing jointly and surviving spouses; $24,150 for heads of household. These are up roughly $350–$700 from 2025 levels (inflation + OBBBA boost). Taxpayers 65+ may also claim an additional $2,050 (single) or $1,650 per qualifying spouse (MFJ), plus a new temporary senior deduction of $6,000 per qualifying taxpayer through 2028 (phases out above $75,000 single / $150,000 MFJ). The standard deduction is the most common way to get from AGI to taxable income — what you enter in this calculator. Sources: IRS.gov; IRS Rev. Proc. 2025-32; Tax Foundation 2026.

The OBBBA (signed July 4, 2025) made the current 7 tax brackets (10%–37%) permanent and added four new temporary deductions for 2025–2028: (1) Qualified tips: up to $25,000 deduction for tipped workers earning under $150,000 AGI (single) or $300,000 (MFJ); (2) Overtime premium pay: up to $12,500 (single) or $25,000 (MFJ) deduction on the overtime premium portion of wages, same income phase-outs; (3) Senior deduction: $6,000 per qualifying taxpayer 65+, phases out at 6% above $75,000/$150,000; (4) New car loan interest: up to $10,000, for vehicles purchased in 2025 only. The SALT cap was also raised from $10,000 to $40,400 for 2026 (phases out above $505,000 MAGI). These deductions reduce taxable income — a tipped worker earning $75,000 who deducts $20,000 in tips would have $55,000 in taxable income, potentially staying in the 12% bracket. Sources: H&R Block 2026; FreeTaxUSA OBBBA Guide; Texas Capital Bank 2026; House.gov OBBBA FAQ.

Long-term capital gains (assets held more than 12 months) are taxed at separate, lower rates: 0%, 15%, or 20%, depending on your total taxable income. For 2026: 0% rate up to $49,450 (single) or $98,900 (MFJ); 15% rate up to $545,500 (single) or $613,700 (MFJ); 20% rate above those thresholds. Key insight: a single filer in the 22% ordinary income bracket can still pay 0% on long-term capital gains if their total taxable income is below $49,450 — meaning someone with $40,000 in wages and $9,000 in capital gains pays 0% on the gains. High earners may also owe an additional 3.8% Net Investment Income Tax (NIIT) on investment income when MAGI exceeds $200,000 (single) / $250,000 (MFJ), raising the effective max LTCG rate to 23.8%. Sources: Bankrate 2026; NerdWallet; IRS Rev. Proc. 2025-32; IRS Form 8960.
Sources & references
Official IRS guidance on brackets and taxable income.

Results are estimates for planning. Consult the IRS or a tax professional for your situation.

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Last updated: 2026-01-25 · Federal brackets for illustration; verify with IRS publications · Not tax advice.