2026 Federal Tax Bracket Calculator
| Rate | Single | Joint | Head of household | Married separate |
|---|---|---|---|---|
| 10% | $0 - $12,400 | $0 - $24,800 | $0 - $17,700 | $0 - $12,400 |
| 12% | to $50,400 | to $100,800 | to $67,450 | to $50,400 |
| 22% | to $105,700 | to $211,400 | to $105,700 | to $105,700 |
| 24% | to $201,775 | to $403,550 | to $201,750 | to $201,775 |
| 32% | to $256,225 | to $512,450 | to $256,200 | to $256,225 |
| 35% | to $640,600 | to $768,700 | to $640,600 | to $384,350 |
| 37% | above $640,600 | above $768,700 | above $640,600 | above $384,350 |
| Worked example (taxable income) | Marginal | Total tax | Effective |
|---|---|---|---|
| Single, $30,000 | 12% | $3,352 | 11.2% |
| Single, $80,000 | 22% | $12,312 | 15.4% |
| Joint, $120,000 | 22% | $15,824 | 13.2% |
| Joint, $300,000 | 24% | $57,196 | 19.1% |
| Head of household, $80,000 | 22% | $10,501 | 13.1% |
| Married separate, $200,000 | 24% | $40,598 | 20.3% |
Your tax bracket is the rate on your last dollar, not your whole income - yet the single most common tax confusion is believing a raise that crosses a bracket line makes you poorer. It cannot: only the dollars above each threshold are taxed at that bracket's rate, which is why a $1,000 raise that lands you in the 24% bracket adds exactly $240 of tax, nothing more.
For 2026 the seven rates are unchanged from recent years - 10%, 12%, 22%, 24%, 32%, 35% and 37% - but every threshold moved with inflation and the standard deduction grew to $16,100 for singles, $32,200 for joint filers and $24,150 for heads of households. The calculator above runs the actual bracket arithmetic from IRS Revenue Procedure 2025-32: it shows the tax accumulated at each step so you can see precisely which dollars are taxed where.
How to use
- Start from taxable income, not salary: subtract the standard deduction ($16,100 single, $32,200 joint, $24,150 head of household in 2026) unless your itemized deductions are larger.
- Read the marginal bracket for the rate your next dollar earns, and the effective rate for what you actually pay on the whole - both matter, for different decisions.
- Use the per-bracket breakdown to price a specific decision: a bonus, an IRA conversion or extra withholding all land at the marginal rate, not the effective one.
Frequently asked questions
Does crossing into a higher bracket ever reduce my take-home pay?
No - brackets are marginal, meaning only the income above each threshold is taxed at that rate. If your taxable income moves from $50,000 to $52,000 while single, only the $1,600 above $50,400 is taxed at 22%; everything below still taxes at 10% and 12%. The after-tax result of a raise is always positive, and the calculator's step-down table shows exactly why.
What is the difference between marginal and effective tax rate?
The marginal rate is the tax on your next dollar - the bracket your top income lands in. The effective rate is total tax divided by total income, which is always lower because the lower brackets are cheap. A single filer with $80,000 of taxable income sits in the 22% bracket but pays about 15.4% effective: that gap is the part of the system people usually miss when they eyeball their bill.
Why is my bracket based on taxable income instead of salary?
Because deductions come off first. Salary minus the standard deduction (or itemized deductions) minus adjustments equals taxable income, and the bracket tables apply to that number. A $70,000 salary for a single filer is roughly $53,900 of taxable income after the $16,100 standard deduction - so the bracket you should care about is the 22% one, not whatever your gross salary implies.
Which bracket applies to a bonus or overtime?
Supplemental wages like bonuses are withheld at a flat 22% federally in most cases, but the withholding method is not the final tax - the bonus simply stacks on top of your year's income and is taxed at your actual marginal bracket when you file. If your marginal rate is below 22%, excess withholding on the bonus comes back as a refund; above 22%, you owe the difference.
Did the 2026 brackets change much from 2025?
The rates are identical, but the thresholds rose roughly 2-4% with inflation, and the standard deduction jumped after the 2025 tax law set it to $16,100/$32,200/$24,150. The practical effect is that the same salary lands in a slightly cheaper position every year the adjustments apply - which is why last year's withholding math quietly over-collects this year.