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Tax · 2026 federal brackets

Tax bracket calculator

See your 2026 marginal rate, effective rate, and the exact amount of tax in each bracket. Filing-status-aware (Single, MFJ, MFS, HoH).

By Snowballr Research Team
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Coverage: Compound interest · Retirement · FIRE · Debt payoff · Mortgages · Fraud prevention
Built from: IRS · FINRA · SEC · BLS · Federal Reserve · Freddie Mac30+ primary sources verified
The #1 tax misconception

Being "in the 22% bracket" doesn't mean 22% of your income goes to federal tax. It means 22% applies only to dollars above the 22% threshold. A single filer earning $85,000 pays 10% on the first $12,400, 12% on the next $38,000, and 22% only on the rest — for an effective federal income-tax rate around 11.6% after the $16,100 standard deduction.

How federal income tax actually works

The US uses a progressive marginal system: each chunk of your income is taxed at a different rate. The bracket you're "in" is just the top rate you reach — not the rate on your whole income. Most filers' effective rate runs 30–50% lower than their marginal rate.

2026 standard deductions

  • Single / MFS: $16,100
  • Married filing jointly: $32,200
  • Head of household: $24,150
  • Additional age 65+ / blind: $2,050 (single/HoH) or $1,650 (MFJ/MFS) per qualifying condition

Use itemized only if your deductible items (mortgage interest, SALT generally capped at $40K, charitable, medical above 7.5% AGI) exceed the standard. The SALT limit has income-based rules and a $20,000 limit for married filing separately.

What this calculator does not include

  • FICA (payroll tax): Social Security 6.2% on wages up to $184,500 + Medicare 1.45% on all wages, +0.9% above $200K single / $250K MFJ. Effectively another ~7.65% on most wages.
  • State income tax: 0% in 9 states (AK, FL, NV, NH, SD, TN, TX, WA, WY); up to 13.3% in CA top bracket. New York City stacks city tax on top of state.
  • Capital gains: long-term (held 1+ year) taxed at 0/15/20% on top of brackets; short-term taxed as ordinary income.
  • Net Investment Income Tax (NIIT): +3.8% on investment income for high earners.
  • AMT: alternative minimum tax can override regular tax for some high-income filers with many deductions.

Quick tax-bracket math for planning

  • Single with $50K income: 12% marginal, ~7.6% effective
  • MFJ with $100K income: 12% marginal, ~7.6% effective
  • Single with $200K income: 24% marginal, ~18.4% effective
  • MFJ with $400K income: 24% marginal, ~18.4% effective

2026 bracket thresholds (in full)

Each row applies to taxable income (after standard or itemized deduction). The rate listed applies only to income within that band.

Single / Married Filing Separately

  • 10%: $0 – $12,400
  • 12%: $12,400 – $50,400
  • 22%: $50,400 – $105,700
  • 24%: $105,700 – $201,775
  • 32%: $201,775 – $256,225
  • 35%: $256,225 – $640,600
  • 37%: above $640,600

Married Filing Jointly

  • 10%: $0 – $24,800
  • 12%: $24,800 – $100,800
  • 22%: $100,800 – $211,400
  • 24%: $211,400 – $403,550
  • 32%: $403,550 – $512,450
  • 35%: $512,450 – $768,700
  • 37%: above $768,700

Head of Household

  • 10%: $0 – $17,700
  • 12%: $17,700 – $67,450
  • 22%: $67,450 – $103,700
  • 24%: $103,700 – $201,775
  • 32%: $201,775 – $256,200
  • 35%: $256,200 – $640,600
  • 37%: above $640,600

Why the marginal-vs-effective gap matters for retirement

The single most expensive tax decision most people make is choosing Roth vs Traditional based on the wrong rate. The standard advice — "use your current marginal rate vs expected retirement marginal rate" — is technically right but operationally misleading. Withdrawals in retirement fill brackets from the bottom up, so the effective rate on the first $30K-50K of retirement income is often 10-12% even for high-marginal-rate retirees. Traditional accounts get deducted at your marginal rate today, but withdrawn at a blended effective rate — which is why Traditional usually wins for anyone in the 22%+ bracket now, even if they expect similar income in retirement.

What changes after 2025 (post-TCJA)

The 2017 Tax Cuts and Jobs Act rates (10/12/22/24/32/35/37) and larger standard deduction now continue under the 2025 reconciliation law. For 2026, the IRS adjusted the thresholds and set the standard deduction at $16,100 single, $32,200 married filing jointly, and $24,150 head of household. The SALT limit is generally $40,000 ($20,000 for married filing separately), subject to income-based rules; the mortgage-interest debt limit remains $750,000 for qualifying post-December-2017 acquisition debt, and personal exemptions remain $0.

Sources and methodology

Bracket thresholds and standard deductions: IRS tax-year 2026 adjustments and Revenue Procedure 2025-32. Social Security wage base: SSA 2026 contribution and benefit base. Calculator implements the marginal-bracket formula for the inputs shown; it does not model credits, payroll tax, or every tax provision. Last verified: 2026-09-15.

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