Money & Economy

Federal Tax Bracket Calculator

Find your federal bracket, marginal rate, and effective rate — and see why the two are not the same number.

2026 federal income tax brackets — Single

RateTaxable income
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%$640,600 and above

Standard deduction for single in 2026: $16,100. Brackets apply to taxable income after deductions. Source: Internal Revenue Service.

Enter your gross income and filing status to see which federal tax bracket you land in, what your marginal rate is on the next dollar you earn, and what your effective rate works out to across your whole income.

The result includes a bracket-by-bracket breakdown so you can see exactly how the tax is built up, plus an estimate of employee-side Social Security and Medicare withholding. This is an orientation tool, not a tax return.

Marginal rate is not what you pay overall

The single most common misunderstanding about tax brackets is that landing in the 24% bracket means paying 24% of your income. It does not. Only the portion of taxable income inside that bracket is taxed at 24%; everything below it is taxed at the lower rates beneath. That is why the effective rate — total tax divided by income — is always lower than the marginal rate.

A raise cannot lower your take-home pay

Because only the dollars above a bracket threshold are taxed at the higher rate, moving into a new bracket never reduces what you keep. A raise that crosses a threshold means the new dollars are taxed more heavily than the old ones, but the old ones are untouched. The bracket-by-bracket breakdown on this page shows that directly.

What this estimate leaves out

The calculation assumes the standard deduction, treats all income as ordinary wage income, and applies no credits. It excludes itemized deductions, the Child Tax Credit and other credits, capital gains rates, the Alternative Minimum Tax, retirement contributions, and all state and local taxes. Anyone with a meaningfully complex return should treat this as a rough orientation only.

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Federal Tax Bracket Calculator — Frequently Asked Questions

What is the difference between marginal and effective tax rate?
Your marginal rate is the rate applied to your next dollar of income — the bracket you top out in. Your effective rate is your total federal income tax divided by your income, which is always lower because the earlier portions of your income are taxed at lower rates.
Does earning more money ever leave you with less after taxes?
No, not from tax brackets. Only the income above each threshold is taxed at the higher rate, so crossing into a new bracket always leaves you with more take-home pay than before. Benefit cliffs in some assistance programs can work that way, but the federal income tax brackets cannot.
What are the federal income tax brackets?
There are seven federal ordinary income brackets: 10%, 12%, 22%, 24%, 32%, 35%, and 37%. The income thresholds for each are adjusted annually for inflation by the IRS and differ by filing status.
Does this calculator include state taxes?
No. It covers federal income tax and employee-side FICA only. State and local income taxes vary widely — nine states levy no tax on wage income at all — and are not included here.
Is this tax advice?
No. It is an estimate for general orientation based on the standard deduction and ordinary income, with no credits applied. Consult a qualified tax professional or the IRS directly for advice about your own return.