2026 tax year · updated Oct 15, 2026

Tax bracket calculator

A single filer with $75,000 of income in 2026 is in the 22% federal tax bracket: after the $16,100 standard deduction, $58,900 is taxable, the tax is $7,670 and the effective rate is only 10.2%. They could earn $46,800 more before reaching the 24% bracket. Enter your income for your bracket, the tax from each bracket and your state rate.

The amount I enter is

Gross incomeTaxable income

Gross income for the year

Wages, interest and other income before deductions. We subtract the standard deduction for you.

Filing status

SingleSingleMarriedMarried jointHead of HHHead of household

Tax year

State (optional)

Age 65 or older at the end of the year

You Your spouse (joint return)

Your federal tax bracket for 2026

22%

$46,800 more taxable income before the 24% bracket.

Effective federal rate: 10.2%
Federal income tax: $7,670
Standard deductionSubtracted from gross income: $16,100
Taxable income: $58,900
State marginal rateState income tax:
Combined marginal rate (federal + state)

Tax from each bracket

10% $0 to $12,400$1,240
$12,400 of income taxed at 10%
12% $12,401 to $50,400$4,560
$38,000 of income taxed at 12%
22% $50,401 to $105,700$1,870
$8,500 of income taxed at 22%
24% $105,701 to $201,775$0
No income in this bracket
32% $201,776 to $256,225$0
No income in this bracket
35% $256,226 to $640,600$0
No income in this bracket
37% over $640,600$0
No income in this bracket

Bars show how full each bracket is. Estimate for information only, not tax advice. Ordinary income only: long-term capital gains and qualified dividends use separate rates, and credits are not subtracted. Brackets from IRS Rev. Proc. 2025-32.

2026 federal tax brackets

There are 7 rates, from 10% to 37%. Each one applies to the taxable income inside its range, for your filing status. For other years and the full history, see the federal tax brackets by year.

2026 federal income tax brackets by filing status (taxable income)
Rate	Single	Married filing jointly	Head of household
10%	$0 to $12,400	$0 to $24,800	$0 to $17,700
12%	$12,401 to $50,400	$24,801 to $100,800	$17,701 to $67,450
22%	$50,401 to $105,700	$100,801 to $211,400	$67,451 to $105,700
24%	$105,701 to $201,775	$211,401 to $403,550	$105,701 to $201,750
32%	$201,776 to $256,225	$403,551 to $512,450	$201,751 to $256,200
35%	$256,226 to $640,600	$512,451 to $768,700	$256,201 to $640,600
37%	Over $640,600	Over $768,700	Over $640,600

Standard deduction for 2026: $16,100 single, $32,200 married filing jointly, $24,150 head of household, plus $2,050 ($1,650 per spouse if married) for each filer 65 or older.

Marginal vs effective tax rate

Your tax bracket is your marginal rate: the rate on your next dollar of taxable income. Your effective rate is your total tax divided by your income, and it is lower because the first dollars are taxed at the lower rates. A married couple filing jointly with $150,000 of income is in the 22% bracket but pays $15,340, an effective rate of 10.2%.

The marginal rate is the one to use when you weigh a raise, a bonus, a side job or a pre-tax 401(k) contribution: each extra or saved dollar is taxed at that rate. The effective rate tells you what share of your income goes to federal income tax overall. More examples in marginal vs effective tax rate.

What this calculator covers

Gross income: we subtract the standard deduction for your filing status, the extra amount for age 65 and over and, where it applies, the senior deduction. If you itemize, enter your taxable income instead.
Ordinary income only: long-term capital gains and qualified dividends have their own, lower rates; use the capital gains tax calculator.
Before credits: the tax shown is from the brackets alone. For credits, payroll taxes and your full bill, use the income tax calculator or the take-home pay calculator.
State rate: the state marginal rate comes from the same state data as our state calculators, applied to your income with the state's own deductions.

Source: IRS Rev. Proc. 2025-32. See our methodology.

Frequently asked questions

What tax bracket am I in for 2026?

It depends on your taxable income (income after the standard deduction) and filing status. A single filer is in the 22% bracket with taxable income from $50,401 to $105,700. For example, $75,000 of gross income less the $16,100 standard deduction leaves $58,900 of taxable income, which is in the 22% bracket.

What percentage of tax do I pay on my income?

Your effective rate: total federal income tax divided by your income. It is always lower than your bracket because only the top slice of income is taxed at your bracket rate. A single filer with $75,000 of gross income pays $7,670 of federal income tax, an effective rate of 10.2%, while sitting in the 22% bracket.

How much federal tax will I pay on a $60,000 salary?

As a single filer in 2026 with no other income or credits: $5,020 of federal income tax. The standard deduction takes $16,100 off, the remaining $43,900 is taxed at 10% and 12%, and the effective rate is 8.4%. Social Security and Medicare tax come on top of that.

Does moving into a higher tax bracket lower my take-home pay?

No. A higher rate applies only to the dollars above the bracket threshold, never to the income below it. If a raise moves a single filer from the 22% to the 24% bracket, only the part of the raise above $105,700 of taxable income is taxed at 24%.

How do I calculate my income tax by bracket?

Subtract the standard deduction ($16,100 for single filers in 2026) or your itemized deductions from your income to get taxable income. Then tax each slice at its own rate: 10% on the first $12,400, 12% on the next $38,000, and so on. Add the slices and subtract any credits.