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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
Last reviewed July 5, 2026Fact-checked against primary sourcesEditorial standards
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 $11,925, 12% on the next $36,550, and 22% only on the rest — for an effective rate around 12.5%.

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: $15,000
  • Married filing jointly: $30,000
  • Head of household: $22,500
  • Additional age 65+ / blind: $1,950 (single/HoH) or $1,550 (MFJ/MFS) per qualifying condition

Use itemized only if your deductible items (mortgage interest, SALT capped at $10K, charitable, medical above 7.5% AGI) exceed the standard.

What this calculator does not include

  • FICA (payroll tax): Social Security 6.2% on wages up to $176,100 + 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: 22% marginal, ~10% effective
  • MFJ with $100K income: 22% marginal, ~9% effective
  • Single with $200K income: 32% marginal, ~21% effective
  • MFJ with $400K income: 32% marginal, ~21% 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 – $11,925
  • 12%: $11,925 – $48,475
  • 22%: $48,475 – $103,350
  • 24%: $103,350 – $197,300
  • 32%: $197,300 – $250,525
  • 35%: $250,525 – $626,350
  • 37%: above $626,350

Married Filing Jointly

  • 10%: $0 – $23,850
  • 12%: $23,850 – $96,950
  • 22%: $96,950 – $206,700
  • 24%: $206,700 – $394,600
  • 32%: $394,600 – $501,050
  • 35%: $501,050 – $751,600
  • 37%: above $751,600

Head of Household

  • 10%: $0 – $17,000
  • 12%: $17,000 – $64,850
  • 22%: $64,850 – $103,350
  • 24%: $103,350 – $197,300
  • 32%: $197,300 – $250,500
  • 35%: $250,500 – $626,350
  • 37%: above $626,350

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 locked in the current rates (10/12/22/24/32/35/37) and elevated standard deduction through December 31, 2025. The 2025 reconciliation package extended these provisions, so the rate structure carries forward into 2026 unchanged. Inflation adjustments to the thresholds continue annually via IRS Revenue Procedures. Important things that did NOT extend: $10K SALT cap remains, mortgage interest deduction still capped at $750K of debt (acquired after Dec 2017), no personal exemption.

Sources and methodology

Bracket thresholds: IRS Revenue Procedure 2024-40 (published October 2024 for 2026 tax year). Standard deduction: same source. Calculator implements the IRS pub 17 marginal-bracket formula directly with no approximations. Last verified: 2026-07-05.

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