A tax bracket calculator walks your taxable income through the progressive federal (and state) bracket schedule to show how much tax you actually owe, plus your effective and marginal rates.
Uses the 2024 US federal income tax brackets. Does not include state, FICA, or local taxes.
| Bracket | Rate | Single | MFJ | HOH |
|---|
This calculator walks your federal taxable income through the 2026 IRS bracket schedule layer by layer and returns total federal tax owed, marginal bracket, effective rate, and after-tax income. It does not include FICA, state, or local taxes.
2026 inflation indexing context: the IRS published the 2026 brackets in Revenue Procedure 2025-32 on October 9, 2025, applying a 2.4 percent inflation factor under chained CPI per the TCJA. The 10 percent bracket ceiling moved from $11,600 (2024) to $11,925 (2026); the 24 percent ceiling moved from $191,950 to $197,300. The 37 percent top bracket starts at $626,350 single in 2026 versus $609,350 in 2024. The OBBBA-era expiration scheduled for December 31, 2025 has been extended for individuals through the Tax Relief for American Families and Workers Act, so 2026 keeps the seven-bracket structure rather than reverting to pre-TCJA five brackets. Confirm any return year against the matching Revenue Procedure number before filing.
Total federal tax = sum over k of (income in bracket k) x (rate k) Marginal rate = the rate of the highest bracket your income reaches Effective rate = Total tax / Taxable income
| Rate | Taxable income (single) | Cumulative tax at top |
|---|---|---|
| 10% | $0 to $11,925 | $1,192.50 |
| 12% | $11,925 to $48,475 | $5,578.50 |
| 22% | $48,475 to $103,350 | $17,651 |
| 24% | $103,350 to $197,300 | $40,199 |
| 32% | $197,300 to $250,525 | $57,231 |
| 35% | $250,525 to $626,350 | $188,770 |
| 37% | $626,350 and up | varies |
Source: IRS Revenue Procedure 2025-32. MFJ brackets double these cutoffs at lower bands.
| Rate | Taxable income (MFJ) | Cumulative tax at top |
|---|---|---|
| 10% | $0 to $23,850 | $2,385 |
| 12% | $23,850 to $96,950 | $11,157 |
| 22% | $96,950 to $206,700 | $35,302 |
| 24% | $206,700 to $394,600 | $80,398 |
| 32% | $394,600 to $501,050 | $114,462 |
| 35% | $501,050 to $751,600 | $202,154.50 |
| 37% | $751,600 and up | varies |
Head of household (2026): 10% to $17,000; 12% to $64,850; 22% to $103,350; 24% to $197,300; 32% to $250,500; 35% to $626,350; 37% above.
Yes, every year. The IRS publishes new brackets in late October for the following tax year. From 2017 (TCJA) onward, the inflation adjustment uses Chained CPI, which is slower than regular CPI, so bracket creep is slightly faster than in the pre-2018 era. 2026 brackets were published in IRS Revenue Procedure 2025-32.
The standard deduction reduces your taxable income BEFORE the brackets apply. 2026 standard deduction is $15,000 single, $30,000 MFJ, and $22,500 head of household. Brackets then walk the post-deduction income. A single filer earning $50,000 gross has $35,000 taxable, not $50,000.
Because earlier dollars are taxed at lower bracket rates. A single filer with $200,000 taxable income has a 32 percent marginal but only a ~20.8 percent effective federal rate, because the first $11,925 paid 10 percent, the next $36,550 paid 12 percent, and so on. Only the slice above the bracket cutoff is taxed at the higher rate.
No. This calculator only computes federal income tax. FICA is a separate 6.2 percent Social Security (on the first $176,100 in 2026) plus 1.45 percent Medicare, with a 0.9 percent additional Medicare on wages over $200,000 single. States have their own brackets; 9 states have no income tax. Add 4 to 10 percent for typical state tax in most other states.
The marriage penalty is when a couple owes more federal tax filing jointly than they would as two singles. For 2026 brackets it disappears at most income levels because MFJ cutoffs are exactly 2x single from 10% through 24%. It reappears starting at the 32% bracket: single hits 32% at $197,300, but MFJ hits it at $394,600 (less than 2x $197,300 = $394,600 only because the cutoff is exactly doubled here), and bites in the 35% band where MFJ starts at $501,050 versus 2x single = $501,050. The penalty mostly affects two high earners each over $250K with similar incomes.
In 2026 the additional standard deduction is $1,650 per qualifying condition for MFJ and qualifying surviving spouse, and $2,050 for single and head of household. Conditions: age 65 or older by year-end, or blind. A single 67-year-old who is also blind gets $15,000 + $2,050 + $2,050 = $19,100 standard deduction. Confirm against IRS Rev. Proc. 2025-32.