Why use a federal tax bracket calculator?
Your tax bracket is the rate on your last dollars of income, not on all of it. Seeing exactly where your income lands in the brackets helps you make better decisions before you file, and avoid a bill you weren't expecting.
- Plan for a raise, bonus or side income. See how much of the extra money is taxed at a higher rate, so you know what you'll actually keep.
- Check your withholding. Compare your estimated tax with what's being withheld from your paychecks. If withholding comes up short, you could owe when you file, plus an underpayment penalty.
- Decide how much to put in a 401(k) or IRA. Pre-tax contributions lower your taxable income, and the savings come out of your top bracket first.
- Compare filing statuses. See how single, married filing jointly, married filing separately and head of household change your brackets and standard deduction.
- Set aside enough for quarterly payments. If you're self-employed or have income without withholding, your top bracket tells you how much of each new dollar to set aside for federal income tax.
How federal tax brackets work
The United States has a progressive income tax with seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. Your income fills the brackets from the bottom up, and each slice is taxed only at its own rate. Moving into a higher bracket never raises the tax on the income below it.
Your marginal rate (top bracket) is what you pay on your next dollar of income, so it matters for decisions like taking on extra work. Your effective rate (average rate) is your total tax divided by your income, which is the better measure of your overall tax burden.
2026 federal income tax brackets
These brackets apply to income earned in 2026, on returns filed in 2027. The amounts are taxable income, after deductions.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 | $0 to $17,700 |
| 12% | $12,400 to $50,400 | $24,800 to $100,800 | $17,700 to $67,450 |
| 22% | $50,400 to $105,700 | $100,800 to $211,400 | $67,450 to $105,700 |
| 24% | $105,700 to $201,775 | $211,400 to $403,550 | $105,700 to $201,750 |
| 32% | $201,775 to $256,225 | $403,550 to $512,450 | $201,750 to $256,200 |
| 35% | $256,225 to $640,600 | $512,450 to $768,700 | $256,200 to $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
Married filing separately uses the single brackets up to $256,225, then 35% up to $384,350 and 37% above that. The 2026 standard deduction is $16,100 for single or married filing separately, $32,200 for married filing jointly and $24,150 for head of household. Source: IRS Rev. Proc. 2025-32.
Common questions
Will a raise push all of my income into a higher tax bracket?
No. Only the part of your income above a bracket's starting point is taxed at the higher rate. The rest is still taxed at the lower rates, so a raise always leaves you with more money after federal income tax.
What's the difference between my tax bracket and my effective tax rate?
Your tax bracket is the rate on your last dollar of taxable income. Your effective rate is your total tax divided by your income. Because the lower brackets and the standard deduction cover part of your income, your effective rate is almost always well below your bracket.
Should I take the standard deduction or itemize?
Itemize only if your deductions, such as mortgage interest, state and local taxes and charitable gifts, add up to more than your standard deduction. Most households take the standard deduction. You can switch between the two in the calculator above to compare.
Does this calculator include tax credits or state tax?
No. It estimates federal income tax before credits such as the Child Tax Credit. It also leaves out state and local tax, Social Security and Medicare tax, self-employment tax and the lower rates on long-term capital gains and qualified dividends.
What if I already owe the IRS and can't pay?
Penalties and interest keep adding to an unpaid balance until it's paid, so it helps to act early. The IRS offers options such as payment plans, penalty relief and, for some people, settling for less than the full amount. A credentialed tax professional can review which ones fit your situation. Our review is free.