Federal Tax Bracket Calculator
Find your 2026 marginal tax rate, effective tax rate, and a complete bracket-by-bracket breakdown of your federal income tax.
Your Federal Tax
Bracket-by-Bracket Breakdown
| Rate | Income Range | Taxed in Bracket | Tax |
|---|
How Tax Brackets Actually Work
The US federal income tax system is progressive and marginal. That means your income is divided into layers, and each layer is taxed at its own rate. You do not pay a single rate on all your income.
Example: a single filer with $75,000 of taxable income does not pay 22% on the whole $75,000. Instead:
- The first $12,400 is taxed at 10% = $1,240
- The next $38,000 (up to $50,400) is taxed at 12% = $4,560
- The remaining $24,600 is taxed at 22% = $5,412
- Total tax: $11,212 — an effective rate of about 15%, even though the marginal rate is 22%
Marginal vs. Effective Rate
- Marginal rate is the rate on your last dollar of income — the bracket you are "in." It is useful for decisions like "should I contribute more to my 401(k)?"
- Effective rate is your total tax divided by your total income. It is almost always lower than your marginal rate and reflects what you actually pay on average.
2026 Standard Deduction
Before brackets apply, you subtract either the standard deduction or your itemized deductions from gross income. For 2026:
- Single / Married Filing Separately: $16,100
- Married Filing Jointly: $32,200
- Head of Household: $24,150
Common Myths About Tax Brackets
- "A raise could push me into a higher bracket and cost me money." False. Only the income above the threshold is taxed at the higher rate. Your take-home pay always rises with more income.
- "My whole income is taxed at my bracket rate." False. Only the top slice is. That is why your effective rate is much lower.
- "Tax brackets are the same every year." False. The brackets are adjusted for inflation each year — the 2026 thresholds differ from 2025.
How to Reduce Your Taxable Income
- Traditional 401(k) or IRA contributions reduce taxable income dollar-for-dollar (up to limits).
- HSA contributions are triple tax-advantaged and reduce taxable income.
- Student loan interest deduction — up to $2,500 above the line. See our deduction calculator.
- Itemizing — if your deductible expenses (mortgage interest, charitable gifts, state taxes up to the SALT cap) exceed the standard deduction.
Frequently Asked Questions
What are the 2026 federal tax brackets?
There are seven federal income tax rates for 2026: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. For single filers, the 10% bracket covers taxable income up to $12,400 and the 12% bracket runs to $50,400. The top 37% rate starts above $640,600 for single filers and $768,700 for married couples filing jointly.
What is the difference between marginal and effective tax rate?
Your marginal tax rate is the rate on your last dollar of income — the bracket you are "in." Your effective tax rate is your total tax divided by your total income, which is always lower because the lower brackets apply to the first dollars you earn. For example, a single filer with $75,000 of taxable income is in the 22% bracket but has an effective rate closer to 15%.
Does moving into a higher bracket raise taxes on all my income?
No. The US uses a progressive, marginal system — only the income above each threshold is taxed at the higher rate. Earning $1 more never reduces your take-home pay. Moving from the 22% to the 24% bracket only means the dollars above the threshold are taxed at 24%.
What is the standard deduction for 2026?
For tax year 2026, the standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for heads of household. This amount is subtracted from your gross income before brackets apply.
How do I lower my tax bracket?
Because brackets apply to taxable income (after deductions), you can lower your taxable income — and potentially your bracket — by contributing to a traditional 401(k) or IRA, contributing to an HSA, or taking other above-the-line deductions. Charitable giving and itemizing can also help.
Estimates only, based on 2026 federal figures (IRS Revenue Procedure 2025-32). Excludes credits, alternative minimum tax, and state tax. Not tax advice.