Federal Tax Bracket Calculator: 2026 & 2025 Marginal Rates
See your federal income tax bracket by bracket for 2026 or 2025: marginal and effective rate, standard deduction by filing status, tax before credits.
Last updated:
⚠️ Not financial advice. Results are illustrative only and should not be used as the basis for any investment, tax, or financial decision. Consult a qualified financial adviser or chartered accountant before acting on any figure shown.
Wages, interest, business profit and other ordinary income, before any deductions.
For example student loan interest, an HSA or traditional IRA deduction, or other deductions you qualify for. Leave empty if you have none.
Was this tool useful?
Use the tool above and you can rate it here.
How federal income tax brackets work
US federal income tax is progressive: your taxable income is split into slices, and each slice is taxed at its own rate. Reaching a higher bracket never taxes your earlier income at the higher rate; only the dollars above the bracket's start are. Taxable income is your income minus adjustments and your deduction, the standard deduction or your itemized deductions. The seven rates are 10%, 12%, 22%, 24%, 32%, 35% and 37%, and the 2025 tax law made them permanent.
2026 tax brackets (taxable income)
| Rate | Single | Married filing jointly |
|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 |
| 12% | $12,400 to $50,400 | $24,800 to $100,800 |
| 22% | $50,400 to $105,700 | $100,800 to $211,400 |
| 24% | $105,700 to $201,775 | $211,400 to $403,550 |
| 32% | $201,775 to $256,225 | $403,550 to $512,450 |
| 35% | $256,225 to $640,600 | $512,450 to $768,700 |
| 37% | over $640,600 | over $768,700 |
Source: IRS Revenue Procedure 2025-32. Head of household and married filing separately have their own tables; the calculator uses them.
2025 tax brackets (taxable income)
| Rate | Single | Married filing jointly |
|---|---|---|
| 10% | $0 to $11,925 | $0 to $23,850 |
| 12% | $11,925 to $48,475 | $23,850 to $96,950 |
| 22% | $48,475 to $103,350 | $96,950 to $206,700 |
| 24% | $103,350 to $197,300 | $206,700 to $394,600 |
| 32% | $197,300 to $250,525 | $394,600 to $501,050 |
| 35% | $250,525 to $626,350 | $501,050 to $751,600 |
| 37% | over $626,350 | over $751,600 |
Source: IRS Revenue Procedure 2024-40.
Standard deduction
| Filing status | 2026 | 2025 |
|---|---|---|
| Single | $16,100 | $15,750 |
| Married filing jointly | $32,200 | $31,500 |
| Head of household | $24,150 | $23,625 |
| Married filing separately | $16,100 | $15,750 |
Each box for being 65 or older or blind adds $1,650 in 2026 ($2,050 if you are single or head of household), and $1,600 ($2,000) in 2025. The 2025 amounts were raised by the July 2025 tax law.
Worked example: $100,000 of income, single, 2026
Subtract the $16,100 standard deduction to get $83,900 of taxable income. The tax is the first $12,400 at 10%, the next slice up to $50,400 at 12% and the rest at 22%, which totals $13,170.00. Your marginal rate is 22%, and your effective rate is 13.17% of the $100,000. The 24% bracket would start at $105,700, which is $21,800 more of taxable income.
What the calculator leaves out
It gives federal income tax on ordinary income before credits. It does not include credits, the lower rates for long-term capital gains and qualified dividends, the alternative minimum tax, the Net Investment Income Tax, state tax, or the payroll and self-employment taxes. For the self-employment part see the self-employment tax calculator, and for retirement savings that lower taxable income see the 401(k) calculator.
Frequently asked questions
- What are the 2026 federal tax brackets?
- For a single filer in 2026 the rates apply to taxable income as follows: 10% up to $12,400; 12% to $50,400; 22% to $105,700; 24% to $201,775; 32% to $256,225; 35% to $640,600; and 37% above that. Married filing jointly: 10% up to $24,800, 12% to $100,800, 22% to $211,400, 24% to $403,550, 32% to $512,450, 35% to $768,700, 37% above. The figures are from IRS Revenue Procedure 2025-32, which also confirms the seven rates stay in place permanently.
- What is the standard deduction for 2026 and 2025?
- For 2026: $16,100 for single and married filing separately, $32,200 for married filing jointly and $24,150 for head of household. For 2025, after the 2025 tax law raised it: $15,750, $31,500 and $23,625. You add $1,650 for each box you check (65 or older, blind) in 2026, or $2,050 if you are unmarried; for 2025 it is $1,600 and $2,000. If you itemize, use the itemized option and enter your total.
- What is the difference between marginal and effective tax rate?
- Your marginal rate is the rate on your next dollar of taxable income, the top bracket you reach. Your effective rate is your total tax divided by your income. Example for 2026, single, $100,000 of income and the $16,100 standard deduction: taxable income is $83,900, tax is $5,800 + 22% × $33,500 = $13,170. The marginal rate is 22%, the effective rate is 13.17% of the $100,000 (15.70% of taxable income).
- If I earn more, is all my income taxed at the higher rate?
- No. Each rate applies only to the slice of income inside its bracket. In the example above, the 24% rate does not start until taxable income passes $105,700, which is $21,800 away from $83,900. A $5,000 raise that stays inside the 22% bracket adds $1,100 of tax, and only the part of a raise above $105,700 is taxed at 24%.
- How do the 2025 brackets differ?
- The 2025 figures are slightly lower because inflation adjustments raise them each year. For a single filer in 2025 the 10% bracket goes up to $11,925, 12% to $48,475, 22% to $103,350, 24% to $197,300, 32% to $250,525, 35% to $626,350 and 37% above (IRS Revenue Procedure 2024-40). The standard deduction for 2025 was raised by the July 2025 law to $15,750 for single filers. Use the 2025 button if you are filing a 2025 return.
- What does this calculator leave out?
- It computes tax on ordinary income at the bracket rates, before credits. It does not include credits such as the child tax credit or earned income credit, the lower rates for long-term capital gains and qualified dividends, self-employment tax, the Net Investment Income Tax, the alternative minimum tax or state and local tax. Enter any adjustments or deductions you qualify for, and treat the result as an estimate.
Related tools
- Paycheck Calculator: Take-Home Pay After Taxes (2026)
Estimate take-home pay after federal withholding, Social Security, Medicare, 401(k) and state tax, using the IRS 2026 withholding method.
- Self-Employment Tax Calculator: 2026 SE Tax Estimate
Estimate self-employment tax from net profit: Social Security 12.4%, Medicare 2.9%, Additional Medicare Tax and the deduction for half. 2026 and 2025.
- 401(k) Calculator: Growth, Employer Match & 2026 Limits
Project your 401(k) balance with employer match, salary growth and the 2026 IRS limits, including catch-up contributions at 50 and the 60 to 63 limit.
- Hourly to Salary Calculator: Annual, Monthly, Biweekly
Convert hourly pay to annual, monthly, biweekly and weekly salary, or a salary to an hourly rate, using your hours and unpaid weeks off.
- Overtime Pay Calculator: Federal & California Rules
Calculate overtime pay under federal law or California daily, weekly and seventh-day rules, with a pay breakdown by tier.