Tax Bracket Calculator

Your marginal rate is the rate applied to your last dollar of income, the highest bracket you reach. Your effective rate is total federal tax divided by total taxable income, expressed as a percentage. In a progressive bracket system, the effective rate is usually below the marginal rate because lower slices of income are taxed at lower rates. They can be equal when all taxable income stays in the lowest bracket. For example, a single filer with $100,000 of taxable income has a 22% marginal rate but an effective rate of about 17%.

They are tiers. Crossing into a higher federal income-tax bracket only raises the rate on dollars above that threshold, not on every dollar earned. A single filer with $60,000 of taxable income in 2026 pays 10 percent on the first $12,400, 12 percent on the next $38,000, and 22 percent only on the remaining $9,600. Other taxes, benefit phaseouts, income-tested programs, and payroll deductions can still change the net effect of a raise, so this statement applies only to the federal bracket calculation.

Tax year 2026, using the IRS inflation-adjusted brackets for 2026. The IRS resets bracket thresholds each year for inflation, so 2025 and 2027 figures differ. This calculator does not cover other tax years.

No. The calculator computes federal income tax only on the taxable income you enter. It does not subtract the standard deduction, apply credits, or account for Social Security, Medicare, or state and local taxes. Enter your taxable income after any deductions you plan to claim for the most accurate result.

Through the 32% bracket, married filing separately (MFS) uses the same thresholds as single filers ($12,400, $50,400, $105,700, $201,775, $256,225). At the top, MFS switches to half the married-filing-jointly figures, so the 37% rate starts at $384,350 for MFS versus $640,600 for single. That compresses the 35% tier for high-income separate filers.