Tax Bracket Calculator
Find your federal marginal tax rate for 2026. Enter taxable income and filing status.
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.
| Rate | Over | Up 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/itemized deductions). State income tax uses separate brackets—use our US tax calculator for federal + state.
| Rate | Taxable income over | Up 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 | No limit |
Marginal rate and financial decisions
Your marginal bracket affects Roth vs Traditional 401k (pay tax now at marginal vs later), HSA and 401k deductions (save at your marginal rate), and tax-loss harvesting. Use our 401k 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 401k 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 401k 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.