2026 Federal Tax Bracket Calculator
Calculate your US federal income tax with real IRS brackets for tax year 2025 or 2026. Models marginal and effective rates, FICA, and 401(k) impact on AGI. Switch year, filing status, and inputs to see live results.
| Bracket | Rate | Income in bracket | Tax in bracket |
|---|---|---|---|
What Is a Tax Bracket?
A tax bracket is a range of income that is taxed at a specific rate. The United States uses a progressive tax system, which means different portions of your income are taxed at different rates as you climb the income ladder. The rates themselves — 10%, 12%, 22%, 24%, 32%, 35%, and 37% — were set by the 2017 Tax Cuts and Jobs Act and made permanent by the One Big Beautiful Bill Act in 2025. The dollar thresholds for each bracket are inflation-adjusted every year by the IRS via a Revenue Procedure document published each October.
The most important thing to understand about brackets is that only the dollars within each bracket are taxed at that bracket's rate. Crossing into a higher bracket never reduces your take-home pay; you only pay the higher rate on the dollars above the threshold. The phrase "I don't want a raise — it'll push me into a higher bracket" is a common misconception that has cost many people money over the years.
The Formula
Taxable income= AGI − (standard deduction OR itemized deduction)AGI= Gross income − above-the-line adjustments (401(k), traditional IRA, HSA, etc.)Effective rate= Federal Tax / Gross IncomeMarginal rate= the rate of the highest bracket your taxable income reaches
The math is straightforward: walk your taxable income up the bracket ladder, taxing each slice at its rate, and add them up. The interactive calculator above does this in real time and shows the bracket-by-bracket breakdown.
2026 Federal Income Tax Brackets — All 4 Filing Statuses
Source: IRS Revenue Procedure 2025-32 (released October 2025), which sets the 2026 inflation adjustments. Verify against IRS.gov before filing.
Single & Married Filing Separately (2026)
| Rate | Single — taxable income | MFS — taxable income |
|---|---|---|
| 10% | $0 – $12,300 | $0 – $12,300 |
| 12% | $12,300 – $49,950 | $12,300 – $49,950 |
| 22% | $49,950 – $106,500 | $49,950 – $106,500 |
| 24% | $106,500 – $203,300 | $106,500 – $203,300 |
| 32% | $203,300 – $258,150 | $203,300 – $258,150 |
| 35% | $258,150 – $645,500 | $258,150 – $387,250 |
| 37% | $645,500+ | $387,250+ |
Married Filing Jointly & Head of Household (2026)
| Rate | MFJ — taxable income | HoH — taxable income |
|---|---|---|
| 10% | $0 – $24,600 | $0 – $17,500 |
| 12% | $24,600 – $99,900 | $17,500 – $66,800 |
| 22% | $99,900 – $213,000 | $66,800 – $106,500 |
| 24% | $213,000 – $406,500 | $106,500 – $203,300 |
| 32% | $406,500 – $516,400 | $203,300 – $258,150 |
| 35% | $516,400 – $774,500 | $258,150 – $645,500 |
| 37% | $774,500+ | $645,500+ |
Source: IRS Rev. Proc. 2025-32. Brackets are inflation-adjusted from 2025 by approximately 3.1%.
2025 Federal Income Tax Brackets
The 2025 brackets apply to income earned in calendar year 2025, reported on returns filed by April 15, 2026. Source: IRS Revenue Procedure 2024-40 (October 2024).
Single & Married Filing Separately (2025)
| Rate | Single — taxable income | MFS — taxable income |
|---|---|---|
| 10% | $0 – $11,925 | $0 – $11,925 |
| 12% | $11,925 – $48,475 | $11,925 – $48,475 |
| 22% | $48,475 – $103,350 | $48,475 – $103,350 |
| 24% | $103,350 – $197,300 | $103,350 – $197,300 |
| 32% | $197,300 – $250,525 | $197,300 – $250,525 |
| 35% | $250,525 – $626,350 | $250,525 – $375,800 |
| 37% | $626,350+ | $375,800+ |
Married Filing Jointly & Head of Household (2025)
| Rate | MFJ — taxable income | HoH — taxable income |
|---|---|---|
| 10% | $0 – $23,850 | $0 – $17,000 |
| 12% | $23,850 – $96,950 | $17,000 – $64,850 |
| 22% | $96,950 – $206,700 | $64,850 – $103,350 |
| 24% | $206,700 – $394,600 | $103,350 – $197,300 |
| 32% | $394,600 – $501,050 | $197,300 – $250,500 |
| 35% | $501,050 – $751,600 | $250,500 – $626,350 |
| 37% | $751,600+ | $626,350+ |
Source: IRS Rev. Proc. 2024-40.
Standard Deductions Comparison
The standard deduction is a fixed dollar amount that anyone can subtract from AGI to compute taxable income, in lieu of itemizing. The 2017 TCJA roughly doubled the standard deduction, and the 2025 OBBBA bumped it again.
| Filing status | 2024 | 2025 | 2026 |
|---|---|---|---|
| Single | $14,600 | $15,750 | $16,250 |
| Married Filing Jointly | $29,200 | $31,500 | $32,500 |
| Married Filing Separately | $14,600 | $15,750 | $16,250 |
| Head of Household | $21,900 | $23,625 | $24,375 |
Taxpayers age 65+ and those who are blind get an additional standard deduction (~$1,600 single / $1,300 each MFJ). Itemize only if your itemized deductions (mortgage interest, SALT capped at $10,000, charitable giving, qualifying medical) exceed the standard deduction for your filing status.
Marginal vs Effective Rate — Worked Example
This is the single most misunderstood concept in personal income taxes. Walk through this example carefully and the entire bracket system will click into place.
- 10% on first $12,300 = $1,230
- 12% on next $37,650 ($12,300 → $49,950) = $4,518
- 22% on next $13,800 ($49,950 → $63,750) = $3,036
Marginal rate = 22% (the top dollar lands in the 22% bracket).
Effective rate = $8,784 / $85,000 = 10.3%.
Your marginal rate determines the tax on your next dollar of income (use it for raise / overtime / 401(k) decisions). Your effective rate is your average tax across all income (use it for budgeting and cash flow).
From Gross Income to Tax Owed — The 4-Step Walkthrough
- Gross income — everything you earn: wages, salary, bonuses, tips, interest, dividends, business income, rental income, short-term capital gains, taxable Social Security, taxable retirement distributions.
- Above-the-line adjustments reduce gross to AGI: traditional 401(k)/403(b)/457/Traditional IRA contributions, HSA contributions (single $4,300 / family $8,550 in 2025), self-employed health insurance, half of self-employment tax, student loan interest (up to $2,500 with phase-out), educator expenses ($300).
- Standard or itemized deduction reduces AGI to taxable income: take whichever is bigger. Most filers take the standard deduction post-TCJA.
- Apply the bracket table to taxable income to compute federal tax owed, then subtract any tax credits (Child Tax Credit, EITC, education credits, etc.). The result is your final federal income tax bill.
FICA: The 7.65% That Isn't a "Bracket"
Federal income tax is not the only payroll tax. FICA — the Federal Insurance Contributions Act — funds Social Security and Medicare and is a flat 7.65% on most wages, separate from the bracket system.
- Social Security: 6.2% on wages up to the annual wage base ($176,100 in 2025). Wages above the cap are not subject to Social Security tax.
- Medicare: 1.45% on all wages, no cap.
- Additional Medicare: 0.9% on wages above $200,000 (single) / $250,000 (MFJ). Employers do not match this surtax.
- Self-employed: pay both halves (employee + employer) = 15.3% on net self-employment earnings, with half deductible above the line.
Long-Term Capital Gains — Different Rates
Long-term capital gains (assets held more than one year) and qualified dividends are taxed at preferential rates: 0%, 15%, or 20% based on your taxable income. Short-term gains (assets held one year or less) are taxed as ordinary income at the regular bracket rates above. The 2026 long-term capital gains brackets are:
| Rate | Single | MFJ | HoH |
|---|---|---|---|
| 0% | Up to $48,750 | Up to $97,500 | Up to $65,300 |
| 15% | $48,750 – $533,400 | $97,500 – $603,800 | $65,300 – $568,300 |
| 20% | $533,400+ | $603,800+ | $568,300+ |
High earners may also owe a 3.8% Net Investment Income Tax (NIIT) on capital gains and other investment income above the same income thresholds as the additional Medicare surtax. Neither LTCG nor NIIT is computed in the calculator above — those are coming in v2.
How to Use This Calculator
- Pick a tax year — 2026 is the default (current). Pick 2025 to model the year you're filing for in April 2026, or 2024 for legacy comparison.
- Pick your filing status — Single, Married Filing Jointly, Married Filing Separately, or Head of Household.
- Enter gross W-2 income. If you have multiple W-2 jobs, sum them.
- Enter pre-tax retirement contributions — traditional 401(k), traditional IRA, and HSA contributions all reduce AGI dollar-for-dollar.
- Add other income — interest, ordinary dividends, business income, taxable Social Security. (Long-term capital gains are not yet supported in the math; coming in v2.)
- Read the result — Federal tax, FICA, marginal rate, effective rate, and bracket-by-bracket breakdown all update live as you type.
- Share — the URL preserves your inputs, so you can send a link to a friend, advisor, or your future self.
Methodology & Assumptions
- Brackets applied: 2024 (Rev. Proc. 2023-34), 2025 (Rev. Proc. 2024-40 + One Big Beautiful Bill Act adjustments to standard deductions), and 2026 (Rev. Proc. 2025-32 inflation adjustments).
- AGI = Gross income + Other income − Pre-tax retirement / HSA contributions.
- Taxable income = AGI − max(standard deduction, itemized deduction).
- Federal income tax computed by walking taxable income through the bracket table for the selected filing status.
- FICA computed as 6.2% Social Security on wages up to the 2025 wage base ($176,100) + 1.45% Medicare with no cap. Additional 0.9% Medicare surtax above $200k single / $250k MFJ.
- Not modeled (yet): state and local taxes, tax credits (CTC, EITC, education), AMT, NIIT, capital gains, age 65+ extra standard deduction, dependent calculations.
- All math runs in your browser. No data leaves your device.
Glossary
- AGI (Adjusted Gross Income)
- Gross income minus above-the-line adjustments such as traditional 401(k), traditional IRA, HSA contributions, and student loan interest. The starting point for most of the rest of the tax return.
- Taxable income
- AGI minus the standard or itemized deduction. The number to which the bracket table is actually applied.
- Marginal tax rate
- The rate of the highest bracket your taxable income reaches — the rate that applies to your next dollar of income.
- Effective tax rate
- Total federal income tax divided by gross income (or AGI). Always lower than your marginal rate in a progressive system.
- FICA
- Federal Insurance Contributions Act payroll tax — 6.2% Social Security (capped) + 1.45% Medicare (uncapped) = 7.65% on wages, separate from the income tax bracket system.
- Standard deduction
- A fixed dollar amount that any filer can subtract from AGI without documentation. Took a major leap with the 2017 TCJA and the 2025 OBBBA.
- Itemized deductions
- A list of specific deductible expenses (mortgage interest, state/local taxes capped at $10,000, charitable giving, qualifying medical) — only useful if the total exceeds the standard deduction.
- Tax credit vs deduction
- A deduction reduces taxable income (saving you tax at your marginal rate). A credit reduces your tax bill dollar-for-dollar — much more valuable per dollar.
- Above-the-line deduction
- A pre-AGI adjustment available even if you take the standard deduction (401(k), HSA, student loan interest, etc.).
- AMT (Alternative Minimum Tax)
- A parallel tax system designed to ensure high earners with many deductions still pay a minimum amount. Affects far fewer taxpayers post-TCJA. Not modeled in this calculator.
Frequently Asked Questions
For tax year 2026, single filers: 10% to $12,300; 12% to $49,950; 22% to $106,500; 24% to $203,300; 32% to $258,150; 35% to $645,500; 37% above. MFJ, MFS, and HoH have their own schedules — see the full tables above. Source: IRS Rev. Proc. 2025-32.
Approximately $16,250 single / $32,500 MFJ / $24,375 HoH / $16,250 MFS for 2026. These figures are inflation-adjusted from 2025 and should be confirmed against the latest IRS Revenue Procedure before filing.
Your marginal rate is the rate on your next dollar of income — the highest bracket your taxable income reaches. Your effective rate is your total federal tax divided by your total income. They are almost always different. Example: a single filer with $80,000 taxable income hits the 22% marginal bracket but pays an effective rate around 13% because the first portions of income are taxed at 10% and 12%.
No — and this is the most important misconception in personal income tax. Each portion of your income is taxed only at the rate of the bracket it falls into. Crossing into a higher bracket only changes the tax on the dollars above the threshold. Getting a raise never reduces your take-home pay.
Traditional 401(k), 403(b), 457, and traditional IRA contributions are tax-deferred — they reduce your AGI for the year you contribute. Lowering your AGI can drop you into a lower marginal bracket and reduce your federal tax bill at your marginal rate. A $10,000 contribution at the 24% marginal rate saves about $2,400 in current-year tax. Roth contributions do not lower current-year tax but provide tax-free growth and withdrawals.
FICA is the payroll tax that funds Social Security and Medicare — a flat 7.65% on wages: 6.2% Social Security (capped at $176,100 in 2025) plus 1.45% Medicare (no cap). High earners owe an additional 0.9% Medicare surtax above $200k single / $250k MFJ. Self-employed people pay 15.3%. FICA is separate from federal income tax and is not bracket-based.
Depends on your filing status and deductions. A single filer with $100,000 gross income and the 2026 standard deduction has $83,750 in taxable income — top dollar in the 22% bracket. Federal tax owed is approximately $13,135, an effective rate of about 13.1%. A married couple filing jointly with $100,000 gross income lands in the 12% bracket — about $6,180 in tax, or 6.2% effective.
The 2026 brackets apply to income earned January 1 through December 31, 2026, reported on tax returns due April 15, 2027. The 2025 brackets apply to income earned in 2025, reported on returns due April 15, 2026. The IRS publishes the upcoming year's brackets each October via a Revenue Procedure.
Long-term gains (assets held over one year) get preferential rates of 0%, 15%, or 20% based on your taxable income. Short-term gains (one year or less) are taxed as ordinary income at the regular bracket rates. The Net Investment Income Tax of 3.8% may also apply to high earners. See the LTCG bracket table above for the 2026 thresholds.
Gross income is everything you earn — wages, interest, dividends, business income, rental income, capital gains. AGI is gross income minus above-the-line adjustments such as traditional 401(k)/IRA contributions, HSA contributions, student loan interest, and self-employed health insurance. Taxable income is AGI minus the standard or itemized deduction. The bracket table is applied to taxable income, not gross income or AGI.
The bracket rates (10/12/22/24/32/35/37%) stayed the same — the 2025 OBBBA made the TCJA structure permanent. The bracket thresholds and standard deductions were inflation-adjusted upward by approximately 3% via IRS Rev. Proc. 2025-32. This is the routine annual indexing that has happened every year since 1985.
Yes, traditional 401(k)/403(b)/457/Traditional IRA and HSA contributions all reduce AGI, which can drop you into a lower marginal bracket. The 2025 elective deferral limit for 401(k) is $23,500 ($31,000 with the age-50 catch-up; up to $34,750 with the new ages-60-63 super-catch-up). HSA limits are $4,300 single / $8,550 family in 2025.