This is an estimate, not tax advice. It uses the federal figures listed on this page (checked against IRS.gov on October 15, 2026); verify current-year figures before relying on them. Your entries stay in your browser and are never sent anywhere.
| Rate | From | Up to |
|---|---|---|
| Choose a year and filing status to see its brackets. | ||
Marginal vs. effective rate, in one example
Example (2025, single). With $60,000 of taxable income: 10% of the first $11,925 is $1,193, 12% of the next $36,550 is $4,386, and 22% of the remaining $11,525 is $2,536. Total: about $8,114. Your marginal rate is 22%, but your effective rate is only about 13.5%.
The brackets are layers. Each rate applies only to the slice of taxable income inside that layer. That is why the calculator shows tax by bracket: the lower layers stay taxed at lower rates no matter how high your income climbs.
Brackets from IRS.gov
Amounts are for taxable income — income after the standard or itemized deduction. They were checked against IRS.gov on October 15, 2026.
2025 federal income tax brackets (taxable income, tax year 2025)
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | $0 – $11,925 | $0 – $23,850 | $0 – $11,925 | $0 – $17,000 |
| 12% | $11,926 – $48,475 | $23,851 – $96,950 | $11,926 – $48,475 | $17,001 – $64,850 |
| 22% | $48,476 – $103,350 | $96,951 – $206,700 | $48,476 – $103,350 | $64,851 – $103,350 |
| 24% | $103,351 – $197,300 | $206,701 – $394,600 | $103,351 – $197,300 | $103,351 – $197,300 |
| 32% | $197,301 – $250,525 | $394,601 – $501,050 | $197,301 – $250,525 | $197,301 – $250,500 |
| 35% | $250,526 – $626,350 | $501,051 – $751,600 | $250,526 – $375,800 | $250,501 – $626,350 |
| 37% | $626,351 – and up | $751,601 – and up | $375,801 – and up | $626,351 – and up |
2026 federal income tax brackets (taxable income, tax year 2026)
| Rate | Single | Married filing jointly | Married filing separately | Head of household |
|---|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $12,400 | $0 – $17,700 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 | $12,401 – $50,400 | $17,701 – $67,450 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 | $50,401 – $105,700 | $67,451 – $105,700 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 | $105,701 – $201,775 | $105,701 – $201,750 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 | $201,776 – $256,225 | $201,751 – $256,200 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 | $256,226 – $384,350 | $256,201 – $640,600 |
| 37% | $640,601 – and up | $768,701 – and up | $384,351 – and up | $640,601 – and up |
Key takeaway: your bracket depends on taxable income, not salary. Deductions move you down; extra income layers on top at your marginal rate.
Limits of this calculator
- Long-term capital gains and qualified dividends use separate rate tables.
- Credits (child tax credit, education credits, EITC) reduce tax after the bracket calculation and are not included here.
- Self-employment tax, the net investment income tax, the alternative minimum tax and state taxes are not included.
For the full concept guide, read federal tax brackets explained. To estimate your refund or balance due, try the refund and withholding estimator.
Frequently asked questions
What is the difference between marginal and effective tax rate?
Your marginal rate is the rate on your last dollar of taxable income — the top bracket you reach. Your effective rate is your total tax divided by your income, which is always lower because lower layers of income are taxed at lower rates.
If I earn more and enter a higher bracket, do I lose money?
No. Only the dollars above the bracket threshold are taxed at the higher rate. A raise cannot reduce your take-home pay because of brackets alone.
Does this include state tax, Social Security and Medicare?
No. It estimates federal income tax on ordinary income only. Payroll taxes, self-employment tax, state taxes and special rates for long-term capital gains and qualified dividends are separate.
Are the 2026 brackets final?
The 2026 amounts are the inflation-adjusted figures the IRS published in Revenue Procedure 2025-32 for returns filed in 2027. Your 2026 tax will also depend on your actual income, deductions and credits.
Official sources
- IRS: Federal income tax rates and brackets
- IRS: 2026 tax inflation adjustments (Rev. Proc. 2025-32)
- IRS Topic 551: Standard deduction
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.