Tax Bracket Calculator
Calculate US federal income tax and your effective tax rate. 2026, 2025 and 2024 federal tax brackets for single filers and married couples.
About this calculator
This tool works out US federal income tax using the 2026 tax brackets, the seven marginal rates from 10% to 37%. Enter your taxable income, pick a filing status and tax year, and it shows the tax in each bracket, your total federal tax and your effective tax rate.
The key idea is that US brackets are marginal. Moving into a higher bracket only taxes the dollars above the threshold at the higher rate, so a raise never lowers your take-home pay. The effective rate you pay overall is always lower than your top bracket rate. You can also select 2025 or 2024 to compare years.
How to use it
- Enter your Taxable Income. That is income after the standard or itemised deduction, not your gross pay.
- Select your Filing Status: Single, Married Filing Jointly or Head of Household.
- Select the Tax Year. 2026 is the default.
- Press Calculate Tax for the bracket-by-bracket breakdown, total tax, effective rate and after-tax income.
How marginal tax brackets work
For each bracket, tax = (income inside the bracket) × rate. Add all brackets for the total. Effective rate = total tax ÷ taxable income. For 2026 the single brackets are 10% 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. The standard deduction is $16,100 for single filers, $32,200 for married filing jointly and $24,150 for head of household.
Worked example
Single filer, $100,000 of taxable income, 2026
| 10% on the first $12,400 | $1,240.00 |
| 12% on $38,000 | $4,560.00 |
| 22% on $49,600 | $10,912.00 |
| Total federal tax | $16,712.00 |
| Effective rate | 16.71% |
| After-tax income | $83,288.00 |
The top bracket reached is 22%, yet the effective rate is under 17%. If your gross pay is $100,000, subtract the $16,100 standard deduction first and the taxable income becomes $83,900.
Tips and common mistakes
- Subtract your standard deduction ($16,100 single, $32,200 joint in 2026) before entering income here.
- This estimate covers federal income tax only. Payroll tax, state tax and credits are separate.
- Long-term capital gains and qualified dividends are taxed at 0, 15 or 20%, not at these rates.
- Contributions to a traditional 401(k) or HSA lower taxable income and can drop you a bracket.
- Use the Net Salary Calculator for an all-in take-home figure including Social Security and Medicare.
Frequently asked questions
What are the 2026 federal tax brackets?
Seven rates: 10, 12, 22, 24, 32, 35 and 37%. For single filers the 37% rate starts above $640,600 of taxable income, and for joint filers above $768,700.
What is the 2026 standard deduction?
$16,100 for single filers and married filing separately, $32,200 for married filing jointly and $24,150 for heads of household.
What is the difference between marginal and effective rate?
The marginal rate applies to your last dollar. The effective rate is your total tax divided by taxable income and is always lower.
Does a raise ever reduce my take-home pay?
No. Only the extra dollars are taxed at the higher rate.
Does this include state tax or FICA?
No. It calculates federal income tax only.
Where do the numbers come from?
The brackets and deductions follow IRS Revenue Procedure 2025-32 for tax year 2026. Always confirm against the IRS publications when filing.